Assembly Bill A3677B

2013-2014 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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Bill Amendments

co-Sponsors

multi-Sponsors

2013-A3677 - Details

See Senate Version of this Bill:
S273
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5960, S671, S4551
2011-2012: A4818, S2678
2015-2016: A3431, S815

2013-A3677 - Summary

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

2013-A3677 - Bill Text download pdf 

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

                                  3677

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON, MORELLE, COOK, GABRYSZAK, CASTRO, SCARBOROUGH, TITONE, WEISEN-
  BERG, CAHILL, STEVENSON, LAVINE, MILLER, WEPRIN,  TITUS,  BRINDISI  --
  Multi-Sponsored by -- M. of A. CERETTO, CROUCH, DUPREY, FINCH, FITZPA-
  TRICK, GUNTHER, HAWLEY, HOOPER, P. LOPEZ, V. LOPEZ, MAGEE, McLAUGHLIN,
  MONTESANO,  OAKS,  PALMESANO,  PAULIN, PERRY, RAIA, SALADINO, SCHIMEL,
  SWEENEY, 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 this act on  its
effective date.

co-Sponsors

multi-Sponsors

2013-A3677A - Details

See Senate Version of this Bill:
S273
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5960, S671, S4551
2011-2012: A4818, S2678
2015-2016: A3431, S815

2013-A3677A - Summary

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

2013-A3677A - Bill Text download pdf 

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

                                 3677--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON, MORELLE, COOK,  GABRYSZAK,  SCARBOROUGH,  TITONE,  WEISENBERG,
  CAHILL,  STEVENSON,  LAVINE,  MILLER,  WEPRIN, TITUS, BRINDISI, ENGLE-
  BRIGHT, GUNTHER, BARRETT -- Multi-Sponsored by --  M.  of  A.  ARROYO,
  CERETTO,  CRESPO, CROUCH, DiPIETRO, DUPREY, FINCH, FITZPATRICK, GLICK,
  GRAF, HAWLEY, HEASTIE, HOOPER, P. LOPEZ, V. LOPEZ,  LUPINACCI,  MAGEE,
  MARKEY,  McLAUGHLIN,  MONTESANO, OAKS, PALMESANO, PAULIN, PERRY, PRET-
  LOW, RAIA,  SALADINO,  SCHIMEL,  SWEENEY,  WRIGHT  --  read  once  and
  referred  to  the Committee on Ways and Means -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN  ACT  to  amend  the tax law, in relation to exempting from sales and
  compensating use taxes the purchase of general aviation aircraft;  and
  providing for the repeal of certain provisions upon expiration thereof

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

  Section 1. Short title. 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01351-05-3

co-Sponsors

multi-Sponsors

2013-A3677B (ACTIVE) - Details

See Senate Version of this Bill:
S273
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5960, S671, S4551
2011-2012: A4818, S2678
2015-2016: A3431, S815

2013-A3677B (ACTIVE) - Summary

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

2013-A3677B (ACTIVE) - Bill Text download pdf 

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

                                 3677--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON,  MORELLE,  COOK,  SCARBOROUGH,  TITONE,  WEISENBERG,   CAHILL,
  LAVINE, MILLER, WEPRIN, TITUS, BRINDISI, ENGLEBRIGHT, GUNTHER, BARRETT
  --  Multi-Sponsored  by  --  M. of A. ARROYO, CERETTO, CRESPO, CROUCH,
  DIPIETRO, DUPREY, FINCH, FITZPATRICK, GLICK,  GRAF,  HAWLEY,  HEASTIE,
  HOOPER,  P. LOPEZ,  LUPINACCI,  MAGEE,  MARKEY, McLAUGHLIN, MONTESANO,
  OAKS, PALMESANO, PAULIN,  PERRY,  PRETLOW,  RAIA,  SALADINO,  SCHIMEL,
  SWEENEY, WRIGHT -- read once and referred to the Committee on Ways and
  Means  --  committee  discharged,  bill  amended, ordered reprinted as
  amended and recommitted  to  said  committee  --  recommitted  to  the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  --  committee  discharged,  bill amended, ordered reprinted as amended
  and recommitted to said committee

AN ACT to amend the tax law, in relation to  exempting  from  sales  and
  compensating  use taxes the purchase of general aviation aircraft; and
  providing for the repeal of certain provisions upon expiration thereof

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

  Section  1.  Short  title. 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,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01351-07-4

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