Assembly Bill A3431

2015-2016 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

download bill text pdf

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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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2015-A3431 (ACTIVE) - Details

See Senate Version of this Bill:
S815
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
2011-2012: A4818, S2678
2013-2014: A3677, S273

2015-A3431 (ACTIVE) - Summary

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

2015-A3431 (ACTIVE) - Bill Text download pdf

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

                                  3431

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  MAGNARELLI,  LIFTON,
  MORELLE, COOK, SCARBOROUGH, TITONE, CAHILL,  LAVINE,  MILLER,  WEPRIN,
  TITUS,  BRINDISI,  ENGLEBRIGHT,  GUNTHER,  BARRETT, THIELE, DenDEKKER,
  AUBRY, SKARTADOS -- Multi-Sponsored by -- M. of A.    ARROYO,  CAMARA,
  CERETTO, CRESPO, CROUCH, DiPIETRO, DUPREY, FINCH, FITZPATRICK, FRIEND,
  GLICK, GRAF, HAWLEY, HEASTIE, HOOPER, LOPEZ, LUPINACCI, MAGEE, MARKEY,
  McLAUGHLIN,  MONTESANO, OAKS, PALMESANO, PAULIN, PERRY, PRETLOW, RAIA,
  SALADINO, SCHIMEL, STEC, WRIGHT --  read  once  and  referred  to  the
  Committee on Ways and Means

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.
  S 3. The commissioner of taxation and finance, in conjunction with the
commissioner of transportation, shall review and analyze all statistical
data  available  for the purpose of determining the economic and revenue

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06332-01-5
              

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