Bill Text: NY A05597 | 2019-2020 | General Assembly | Introduced
Bill Title: Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A05597 Detail]
Download: New_York-2019-A05597-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5597 2019-2020 Regular Sessions IN ASSEMBLY February 13, 2019 ___________ Introduced by M. of A. MANKTELOW -- Multi-Sponsored by -- M. of A. HAWLEY, McDONOUGH, STEC -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor from the sales and use tax imposed by the state The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax 2 law is amended by adding two new subparagraphs (xii) and (xiii) to read 3 as follows: 4 (xii) services rendered with respect to the maintenance and repair of 5 railroad and rolling stock, parts thereof and the structural components 6 of the railroad as defined in paragraph forty-six of subdivision (a) of 7 section eleven hundred fifteen of this article. 8 (xiii) services rendered with respect to the maintenance and repair of 9 motor vehicles and the parts thereof as defined in paragraph forty-five 10 of subdivision (a) of section eleven hundred fifteen of this article. 11 § 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as 12 amended by chapter 472 of the laws of 2000, is amended to read as 13 follows: 14 (1) The exemptions provided for in paragraphs forty-five and forty-six 15 of subdivision (a) and subdivision (c) of section eleven hundred fifteen 16 of this article and the exceptions provided for in subparagraphs (xii) 17 and (xiii) of paragraph three of subdivision (c) of section eleven 18 hundred five of this part shall not apply to fuel, gas, electricity, 19 refrigeration and steam, and gas, electric, refrigeration and steam 20 service of whatever nature for use or consumption directly and exclu- 21 sively in the production of gas, electricity, refrigeration or steam. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08938-01-9A. 5597 2 1 § 3. Subdivision (b) of section 1108 of the tax law is amended by 2 adding a new paragraph 6 to read as follows: 3 (6) The exemptions provided for in paragraphs forty-five and forty-six 4 of subdivision (a) of section eleven hundred fifteen of this article and 5 the exceptions provided for in subparagraphs (xii) and (xiii) of para- 6 graph three of subdivision (c) of section eleven hundred five of this 7 part shall not apply. 8 § 4. Subdivision (a) of section 1109 of the tax law, as amended by 9 section 1 of part BB of chapter 61 of the laws of 2005, is amended to 10 read as follows: 11 (a) General. In addition to the taxes imposed by sections eleven 12 hundred five and eleven hundred ten of this [article] part, there is 13 hereby imposed within the territorial limits of the metropolitan commu- 14 ter transportation district created and established pursuant to section 15 twelve hundred sixty-two of the public authorities law, and there shall 16 be paid, additional taxes, at the rate of three-eighths of one percent, 17 which shall be identical to the taxes imposed by sections eleven hundred 18 five and eleven hundred ten of this [article] part, except that with 19 respect to the tax imposed by this section the exemptions provided for 20 in paragraphs forty-five and forty-six of subdivision (a) of section 21 eleven hundred fifteen of this article and the exceptions provided for 22 in subparagraphs (xii) and (xiii) of paragraph three of subdivision (c) 23 of section eleven hundred five of this part shall not apply. Such 24 sections eleven hundred five and eleven hundred ten and the other 25 sections of this article, including the definition and the other 26 exemption provisions, shall apply for purposes of the taxes imposed by 27 this section in the same manner and with the same force and effect as if 28 the language of those sections had been incorporated in full into this 29 section and had expressly referred to the taxes imposed by this section. 30 § 5. Subdivision (a) of section 1115 of the tax law is amended by 31 adding two new paragraphs 45 and 46 to read as follows: 32 (45) Motor vehicles as defined in subdivision two of section five 33 hundred one of this chapter whether purchased or leased and parts there- 34 of and the services rendered with respect to the maintenance of such 35 motor vehicles and parts. 36 (46) Railroad rolling stock whether purchased or leased by a railroad 37 which is engaged in intrastate or interstate commerce, parts thereof, 38 structural components relating to the right of way of the railroad, 39 services rendered with respect to the maintenance of such vehicles, 40 parts and structural components. The term "structural components" shall 41 include but is not limited to rail, bridges, crossing arms and traffic 42 signals. 43 § 6. The opening paragraph of paragraph 1 of subdivision (a) of 44 section 1210 of the tax law, as amended by section 2 of part WW of chap- 45 ter 60 of the laws of 2016, is amended to read as follows: 46 Either, all of the taxes described in article twenty-eight of this 47 chapter, at the same uniform rate, as to which taxes all provisions of 48 the local laws, ordinances or resolutions imposing such taxes shall be 49 identical, except as to rate and except as otherwise provided, with the 50 corresponding provisions in such article twenty-eight, including the 51 definition and exemption provisions of such article, except the 52 exemptions provided for in paragraphs forty-five and forty-six of subdi- 53 vision (a) of section eleven hundred fifteen of this chapter and the 54 exceptions provided for in subparagraphs (xii) and (xiii) of paragraph 55 three of subdivision (c) of section eleven hundred five of this chapter 56 shall not apply so far as the provisions of such article twenty-eightA. 5597 3 1 can be made applicable to the taxes imposed by such city or county and 2 with such limitations and special provisions as are set forth in this 3 article. The taxes authorized under this subdivision may not be imposed 4 by a city or county unless the local law, ordinance or resolution 5 imposes such taxes so as to include all portions and all types of 6 receipts, charges or rents, subject to state tax under sections eleven 7 hundred five and eleven hundred ten of this chapter, except as otherwise 8 provided. 9 § 7. This act shall take effect December 1, 2019; provided, however, 10 that the exemptions and exceptions provided for in sections one through 11 six of this act shall apply to retail sales or uses occurring on and 12 after January 1, 2020.
