Bill Text: NY A02489 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to exemption of new and used ambulance vehicles to an emergency services organization, pursuant to a written contractual agreement, for use in the transportation of emergency services personnel, under the sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A02489 Detail]

Download: New_York-2019-A02489-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          2489
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 23, 2019
                                       ___________
        Introduced  by  M. of A. CROUCH -- Multi-Sponsored by -- M. of A. FINCH,
          GIGLIO, HAWLEY -- read once and referred to the Committee on Ways  and
          Means
        AN  ACT  to  amend the tax law, in relation to exemption of new and used
          ambulance vehicles under the sales and compensating use taxes
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 26-a to read as follows:
     3    (26-a) New or used ambulance vehicles to an emergency services  organ-
     4  ization,  pursuant  to  a  written contractual agreement, for use in the
     5  transportation of emergency services personnel.  For  purposes  of  this
     6  paragraph,  the term "emergency services organization" means a public or
     7  private agency, organization or group organized and functioning for  the
     8  purpose  of providing fire, medical, ambulance, rescue, housing, food or
     9  other services directed toward relieving human suffering, injury or loss
    10  of life or damage to property as a result  of  an  emergency,  including
    11  non-profit  and  governmentally-supported  organizations,  but excluding
    12  governmental agencies.
    13    § 2. This act shall take effect September 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03054-01-9
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