Senate Bill S4464

2013-2014 Legislative Session

Repeals the sales tax on transportation service

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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2013-S4464 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld §§1101 sub (b) ¶34, 1105 sub (c) ¶10, 1111 sub (o), 1115 sub (hh) & 1283, amd §1213, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S1282
2017-2018: S345

2013-S4464 (ACTIVE) - Summary

Repeals the sale tax on transportation service.

2013-S4464 (ACTIVE) - Sponsor Memo

2013-S4464 (ACTIVE) - Bill Text download pdf 

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

                                  4464

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              April 3, 2013
                               ___________

Introduced  by  Sen. PERALTA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the imposition of sales  tax
  upon  transportation service; 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law is REPEALED.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REPEALED.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 Subdivision (o) of section 1111 of the tax law is REPEALED.
  S 4. Subdivision (hh) of section 1115 of the  tax  law,  as  added  by
chapter 9 of the laws of 2012, is REPEALED.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 follow:
  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,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09044-01-3

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