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Sponsors
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History
- Referred to investigations and government operations
- Referred to rules
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to a tax on intra-state transportation services; and to repeal part U-1 of chapter 57 of the laws of 2009 amending the tax law relating to imposing state and local sales taxes on certain transportation services, relating to a tax on intra-state transportation services
Purpose
To repeal the transportation service sales tax and the imposition of per trip fee.
Summary of provisions
Provisions provide for repeal of transportation service sales tax, imposition of per trip fee with effective date of September 1, 2009.
Existing law
New Law.
Justification
The 2009-2010 NYS Budget included a new sales tax on transportation/livery services provided by a limousine or a black car that begins or ends in New York State (A.157-B part U-1). The statute as enacted is impossible to implement as it is unclear who is responsible for the collection and remittance of the tax. It is also unclear as to what services are subject to the tax and therefore impossible to accurately calculate the amount of tax to be collected.
Industry participants will not be able to effectively comply with the law and will potentially be subject to civil and/or criminal penalties.
As a result, the revenue estimates will never be realized by the State.
More importantly, the law as written will jeopardize the livelihood of the tens of thousands of black car and limousine drives in the state.
The legislation implements a per trip fee rather than the unworkable sales tax which was adopted in the budget. This fee, which is similar to the cab ride fee which was implemented in the recently enacted MTA bill, will ensure that revenues to the state are maximized and the livelihoods of the tens of thousands of hardworking drivers will be protected.
Legislative history
New Bill.
Fiscal implications
Increase in revenues to New York State.
Local fiscal implications
None
Effective date
September 1, 2009.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.