S T A T E   O F   N E W   Y O R K
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                                  5984

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2011
                               ___________

Introduced  by M. of A. BURLING, FINCH -- Multi-Sponsored by -- M. of A.
  KOLB -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to sales and use tax  exemption
  for  services  rendered  with respect to the maintenance and repair of
  trucks having a gross weight exceeding 26,000 pounds

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph 3 of subdivision (c) of section 1105 of the tax
law is amended by adding a new subparagraph (xii) to read as follows:
  (XII) SUCH SERVICES RENDERED  WITH  RESPECT  TO  THE  MAINTENANCE  AND
REPAIR  OF  TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH TRUCKS, AS
SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FOUR OF SUBDI-
VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
  S 2. Clause 1 of subdivision (b) of section 1107 of the  tax  law,  as
amended  by  chapter  472  of  the  laws  of 2000, is amended to read as
follows:
  (1) The exemptions provided for in PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) AND subdivision (c) of section eleven hundred fifteen OF THIS  ARTI-
CLE  AND  THE  EXCEPTION PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH
THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED  FIVE  OF  THIS  PART
shall  not apply to fuel, gas, electricity, refrigeration and steam, and
gas, electric, refrigeration and steam service of  whatever  nature  for
use  or  consumption  directly and exclusively in the production of gas,
electricity, refrigeration or steam.
  S 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
adding a new paragraph 6 to read as follows:
  (6)  THE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE  EXCEPTION
PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03415-01-1

              

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  S  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
read as follows:
  (a)  General.  In  addition  to  the  taxes imposed by sections eleven
hundred five and eleven hundred ten of this  [article]  PART,  there  is
hereby  imposed within the territorial limits of the metropolitan commu-
ter transportation district created and established pursuant to  section
twelve  hundred sixty-two of the public authorities law, and there shall
be paid, additional taxes, at the rate of three-eighths of one  percent,
which shall be identical to the taxes imposed by sections eleven hundred
five  and  eleven  hundred ten of this [article] PART , EXCEPT THAT WITH
RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF  THIS ARTICLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH
(XII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF  SECTION  ELEVEN  HUNDRED
FIVE  OF  THIS  PART SHALL NOT APPLY.  Such sections ELEVEN HUNDRED FIVE
AND ELEVEN HUNDRED TEN OF THIS PART and the other sections of this arti-
cle, including the definition and THE OTHER exemption provisions,  shall
apply  for  purposes  of  the  taxes imposed by this section in the same
manner and with the same force and effect as if the  language  of  those
sections  had  been  incorporated  in  full  into  this  section and had
expressly referred to the taxes imposed by this section.
  S 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)   TRUCKS,  AS  SUCH  TERM  IS  DEFINED  IN  SECTION  ONE  HUNDRED
FIFTY-EIGHT OF THE VEHICLE AND TRAFFIC LAW, WHETHER PURCHASED OR LEASED,
AND PROPERTY INSTALLED ON SUCH VEHICLES FOR THEIR EQUIPPING, MAINTENANCE
OR REPAIR, PROVIDED SUCH VEHICLES HAVE  A  GROSS  VEHICLE  WEIGHT  WHICH
EXCEEDS TWENTY-SIX THOUSAND POUNDS.
  S 6. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3 of part GG of chapter 57 of the laws of 2010, is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of such  article,  EXCEPT  THAT  THE
EXEMPTION PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE EXCEPTION PROVIDED FOR IN
SUBPARAGRAPH  (XII)  OF  PARAGRAPH  THREE  OF SUBDIVISION (C) OF SECTION
ELEVEN HUNDRED FIVE OF THIS CHAPTER SHALL  NOT  APPLY,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the
taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,

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electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  shall  omit the residential solar energy systems equipment
exemption provided for in subdivision (ee) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven hundred fifteen of this chapter,  unless  such  city,  county  or
school  district  elects  otherwise  as to either such residential solar
energy  systems  equipment  exemption  or  such  clothing  and  footwear
exemption.
  S  7.  This  act shall take effect December 1, 2011; provided however,
that the exemption and exception provided for in  sections  one  through
six  of  this  act  shall  apply to retail sales or uses occurring on or
after December 1, 2011.