Assembly Bill A4818

2011-2012 Legislative Session

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft and for a report on the economic impact thereof

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2011-A4818 (ACTIVE) - Details

See Senate Version of this Bill:
S2678
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5960, S671, S4551
2013-2014: A3677, S273
2015-2016: A3431, S815

2011-A4818 (ACTIVE) - Summary

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft.

2011-A4818 (ACTIVE) - Bill Text download pdf 

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

                                  4818

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 8, 2011
                               ___________

Introduced by M. of A. LUPARDO, SCHIMMINGER, BOYLAND, SCHROEDER, MAGNAR-
  ELLI, LIFTON, MORELLE, COOK, GABRYSZAK, CASTRO, DESTITO -- Multi-Spon-
  sored  by  --  M.  of  A.  CALHOUN, GUNTHER, HAWLEY, HOOPER, V. LOPEZ,
  MAGEE, MOLINARO, PAULIN, PERRY, PHEFFER, RAIA, SAYWARD, SWEENEY, WEIS-
  ENBERG, WRIGHT -- read once and referred to the Committee on Ways  and
  Means

AN  ACT to amend the tax law, in relation to providing an exemption from
  sales and compensating use taxes for certain aircraft purchased in the
  state

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

  Section  1.  This act shall be known and may be cited as the "New York
aviation jobs act".
  S 2. Paragraph 1 of subdivision (dd) of section 1115 of the  tax  law,
as  added  by  section 1 of part L of chapter 60 of the laws of 2004, is
amended to read as follows:
  (1) Services otherwise taxable under paragraph  three  of  subdivision
(c)  of  section eleven hundred five or under section eleven hundred ten
of this article,  SALES  OF  GENERAL  AVIATION  AIRCRAFT,  and  tangible
personal  property  purchased  and  used  by  the  person who sells such
services in performing such services,  where  such  property  becomes  a
physical  component  part  of  the  property upon which the services are
performed or where such property is a  lubricant  applied  to  aircraft,
shall  be  exempt  from  tax  under this article where such services are
performed on aircraft.
  S 3. This act shall take effect immediately, and shall apply to  sales
made,  and  uses  occurring on or after such date in accordance with the
applicable transitional provisions of sections 1106 and 1217 of the  tax
law.    The  commissioner  of  taxation and finance shall be immediately
authorized to adopt and amend any rules or  regulations  and  issue  any
procedure,  forms  or instructions necessary to implement section one of
this act on its effective date.

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

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