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

                                  8751

                          I N  A S S E M B L Y

                            February 12, 2014
                               ___________

Introduced  by M. of A. SCHIMMINGER, SCARBOROUGH, WALTER, RAIA, JOHNS --
  Multi-Sponsored by -- M. of A. BARCLAY,  CERETTO,  CORWIN,  GARBARINO,
  HAWLEY,  KOLB,  PEOPLES-STOKES,  RA,  SCHIMEL, THIELE -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to  eliminating  sales  tax  on
  transportation  services; and to repeal certain provisions of such law
  relating thereto

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

  Section  1. Paragraph 34 of subdivision (b) of section 1101 of the tax
law is REPEALED.
  S 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
REPEALED.
  S 3. Subdivision (1) of section 1106 of the tax law is REPEALED.
  S 4. Subdivision (o) of section 1111 of the tax law is REPEALED.
  S 5. Section 1213 of the tax law, as amended by section 2 of  part  WW
of chapter 57 of the laws of 2010, is amended to read as follows:
  S  1213. Deliveries outside the jurisdiction where sale is made. Where
a sale of tangible personal  property  or  services,  including  prepaid
telephone  calling  services, but not including other services described
in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
including  an  agreement therefor, is made in any city, county or school
district, but the property sold, the property upon  which  the  services
were  performed or prepaid telephone calling or other service is or will
be delivered to the purchaser elsewhere, such sale shall not be  subject
to  tax  by  such  city, county or school district. However, if delivery
occurs or will occur in a city, county or school district imposing a tax
on the sale or use of such property, prepaid telephone calling or  other
services, the vendor shall be required to collect from the purchaser, as
provided  in  section  twelve  hundred  fifty-four  of this article, the
aggregate sales or compensating use taxes imposed by the city,  if  any,
county  and  school district in which delivery occurs or will occur, for
distribution by the commissioner to such taxing jurisdiction  or  juris-
dictions.  For  the purposes of this section delivery shall be deemed to

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

                                                           LBD09929-04-4

A. 8751                             2

include transfer of possession to the purchaser and the receiving of the
property or of the service, including prepaid telephone calling service,
by the purchaser. [Notwithstanding the foregoing, where a transportation
service  described in paragraph ten of subdivision (c) of section eleven
hundred five of this chapter begins in  one  jurisdiction  but  ends  in
another  jurisdiction, any tax imposed pursuant to the authority of this
article shall be due the jurisdiction or jurisdictions where the service
commenced.]
  S 6. This act shall take effect immediately and  shall  apply  to  the
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing September 1, 2015 and shall apply in accordance
with the applicable transitional provisions in sections 1106 and 1217 of
the tax law.