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Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- 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.
Relates to the sales tax exemption for coin operated car wash facilities
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:S5287
Title of bill
An act to amend the tax law, in relation to the sales tax exemption for car wash facilities
Purpose
To expand the sales tax exemption for coin-operated car wash services to authorize the exemption where payment is made by credit or debit card.
Justification
Under current law, coin-operated car wash services are exempt from sales tax. "Coin-operated" is defined to include coin-operated, currency-oper- ated or token operated, but does not include credit or debit card machine transactions. If a coin-operated car wash business adds equip- ment to authorize payment by credit or debit card, then the coin oper- ated services are not subject to sales tax under current law, but the services paid for through the credit or debit card machine are subject to sales tax. This requires a separate accounting for the credit or debit card transactions, with the associated additional burdens for the car wash business owner. Car wash businesses install credit or debit card machines as a convenience to consumers and they should not be required to pay sales tax on these services, which would otherwise be exempt from sales taxation, because they are offering a more modem mode of payment as a convenience to the consumer.
In addition, when sales tax is required to be paid on car wash services paid for through credit or debit card machines, the car wash business is subject to double taxation because it must also pay sales tax on the products and equipment purchased to provide the car wash. It is inequi- table to tax these small businessmen at two levels in the chain of commerce and this bill would remedy this inequity.
Legislative history
S6597/A.7510 of 2013/2014; S.3509/A.4668 of 2011/2012; A.4757 of 2009/2010
Fiscal implications
Undetermined.
Effective date
This act shall take effect on the first day of a sales tax quarterly period as described in subdivision (b) of section 1136 of the tax law, occurring at least sixty days after this act shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.