S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6216
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 4, 2019
                                ___________
 
 Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to sales and use tax exemption
   for services rendered with respect to the maintenance  and  repair  of
   trucks having a gross weight exceeding 33,000 pounds

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (c) of section 1105 of  the  tax
 law is amended by adding a new subparagraph (xii) to read as follows:
   (XII)  SUCH  SERVICES  RENDERED  WITH  RESPECT  TO THE MAINTENANCE AND
 REPAIR OF TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH  TRUCKS,  AS
 SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FIVE OF SUBDI-
 VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
   §  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
 amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
 follows:
   (1) The exemptions provided for in PARAGRAPH FORTY-FIVE OF SUBDIVISION
 (A)  AND subdivision (c) of section eleven hundred fifteen OF THIS ARTI-
 CLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH  (XII)  OF  PARAGRAPH
 THREE  OF  SUBDIVISION  (C)  OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
 shall not apply to fuel, gas, electricity, refrigeration and steam,  and
 gas,  electric,  refrigeration  and steam service of whatever nature for
 use or consumption directly and exclusively in the  production  of  gas,
 electricity, refrigeration or steam.
   §  3.  Subdivision  (b)  of  section 1108 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6) THE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF  SUBDIVISION
 (A)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTION
 PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02859-01-9
              

 A. 6216                             2
 
   § 4. Subdivision (a) of section 1109 of the tax  law,  as  amended  by
 section  1  of  part BB of chapter 61 of the laws of 2005, is amended to
 read as follows:
   (a)  General.  In  addition  to  the  taxes imposed by sections eleven
 hundred five and eleven hundred ten of this  [article]  PART,  there  is
 hereby  imposed within the territorial limits of the metropolitan commu-
 ter transportation district created and established pursuant to  section
 twelve  hundred sixty-two of the public authorities law, and there shall
 be paid, additional taxes, at the rate of three-eighths of one  percent,
 which shall be identical to the taxes imposed by sections eleven hundred
 five  and  eleven  hundred  ten of this [article] PART, EXCEPT THAT WITH
 RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTION PROVIDED FOR IN
 PARAGRAPH FORTY-FIVE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS ARTICLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH
 (XII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF  SECTION  ELEVEN  HUNDRED
 FIVE  OF  THIS  PART SHALL NOT APPLY.  Such sections ELEVEN HUNDRED FIVE
 AND ELEVEN HUNDRED TEN OF THIS PART and the other sections of this arti-
 cle, including the definition and THE OTHER exemption provisions,  shall
 apply  for  purposes  of  the  taxes imposed by this section in the same
 manner and with the same force and effect as if the  language  of  those
 sections  had  been  incorporated  in  full  into  this  section and had
 expressly referred to the taxes imposed by this section.
   § 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 45 to read as follows:
   (45)  TRUCKS,  AS  SUCH  TERM IS DEFINED IN SECTION ONE HUNDRED FIFTY-
 EIGHT OF THE VEHICLE AND TRAFFIC LAW, WHETHER PURCHASED OR  LEASED,  AND
 PROPERTY  INSTALLED ON SUCH VEHICLES FOR THEIR EQUIPPING, MAINTENANCE OR
 REPAIR, PROVIDED SUCH VEHICLES HAVE A GROSS VEHICLE WEIGHT WHICH EXCEEDS
 THIRTY-THREE THOUSAND POUNDS.
   § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
 section 1210 of the tax law, as amended by section 2 of part WW of chap-
 ter 60 of the laws of 2016, is amended to read as follows:
   Either,  all  of  the  taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of such  article,  EXCEPT  THAT  THE
 EXEMPTION PROVIDED IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE EXCEPTION PROVIDED FOR IN
 SUBPARAGRAPH  (XII)  OF  PARAGRAPH  THREE  OF SUBDIVISION (C) OF SECTION
 ELEVEN HUNDRED FIVE OF THIS CHAPTER SHALL  NOT  APPLY,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as otherwise provided.
   § 7. This act shall take effect December 1,  2020;  provided  however,
 that  the  exemption  and exception provided for in sections one through
 six of this act shall apply to retail sales  or  uses  occurring  on  or
 after December 1, 2020.