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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
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Relates to exempting new and used ambulances purchased by an ambulance service from state sales and compensating use taxes
In Assembly Committee · Ways And Means · Sponsor Joseph Morelle
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2773
Title of bill
An act to amend the tax law, in relation to exemption of new and used ambulance vehicles and equipment from state sales and compensating use taxes
Purpose
To remove the sales tax burden on the purchase of new and used ambulance vehicles when purchased by commercial ambulance companies certified to provide emergency care and medical transportation under Article 30 of the Public Health law.
Summary of provisions
Section one of the bill amends section 111.5 of the Tax law to exempt from the imposition of State sales tax the purchase of new and used ambulance vehicles purchased by commercial ambulance companies certified to provide emergency care and medical transportation pursuant to Article 30 of the Public Health Law Similarly, subparagraph (3-b) would provide for a similar exemption for the purchase of medical equipment and supplies by commercial ambulance companies certified under Article 30 of the Public Health Law.
Existing law
Section 1115 of the Tax Law provides for exemptions from sales and use taxes. Such exemptions are from the tax on retail safes imposed under Subdivision (a) of Section 1105 of the Tax Law and the compensating use tax imposed under Section 1110 of the Tax Law, Exemptions include the receipts for drugs and medicine, used mobile homes, commercial fishing vessels, racehorses, and omnibuses used to transport persons for hire.
Justification
The commercial ambulance industry provides approximately one-half of all of the emergency medical transports in New York State, delivering high quality medical care and transportation to patients, All ambulance service providers are required to treat and transport patients, regardless of their ability to pay, and commercial services have built into their corporate cultures the ethic of always delivering the highest level of care, notwithstanding reimbursement. The reality is however, that ambulance services often go un-reimbursed, and ambulance services have no access to bad debt and charity pools to help offset the cost of this care, The tax relief provided for in this bill is being sought in order to maintain and improve the high quality of service delivery and patient care characteristic of commercial ambulance services across the State.
Similar tax exemptions are currently in law. For example, receipts from the sale of omnibuses used to transport persons for hire enjoy a sales tax exemption. Extending a similar exemption to ambulance services certified under Article 30 of the Public Health law will
provide critical relief and help ensure that these ambulance services can continue to compete and deliver high-quality health care.
Legislative history
S.3200/A4760 of 2009-10
Fiscal implications
To be determined.
Effective date
This act shall take effect the first of September next succeeding the date on which it shall have become law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.