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History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 56–1
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1073
- Reported and committed to finance
- Referred to investigations and government operations
- Print number 4920a
- Amend and recommit to finance
- Reported and committed to finance
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Eliminates the sales tax on transportation services; repealer
In Assembly Committee · Ways And Means · Sponsor Robin Schimminger
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S4920A REVISED 11/21/13
Title of bill
An act to amend the tax law, in relation to eliminating sales tax on transportation services; and to repeal certain provisions of such law relating thereto
Purpose
The purpose of this bill is to repeal the sales tax and related expenses charged on certain transportation services.
Summary of specific provisions
Section 1 repeals: paragraph 34 of subdivision (b) of section 1101 of the tax law; paragraph 10 of subdivision (c) of section 1105 of the tax law; subdivision (1) of section 1106 of the tax law; subdivision (o) of section 111 of the tax law.
Further Section 1213 of the tax law amends current law to exclude certain transportation services from collecting sales tax on the services provided.
Finally, Section 1 provides the effective date.
Justification
In 2009 a hidden sales tax was imposed on the livery industry. This new tax was specifically aimed at services for sedans, vans, SUV's and limos; leaving public transportation, taxi's, and buses untaxed. This new responsibility caught the entire industry off guard, and creates an unfair disadvantage to the industry when purchasing tangible property.
This legislation would repeal several provisions that exist in current law in order to equalize the tax burden for the transportation industry. This legislation will provide a much needed tax relief to small busi- nesses, as well as help to offset the rising costs that the livery industry faces.
Prior legislative history
None.
Fiscal implications
$32 million for the first fiscal year being split between State and Local $48 million each year thereafter split between State and Local.
Effective date
This act shall take effect immediately and shall apply to the quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing September 1, 2015 and shall apply in accordance with the applicable transitional provisions in sections 1106 and 1217 of the tax law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.