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History
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–2
- Ordered to third reading cal.1574
- Committee discharged and committed to rules
- 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.
Exempts coin-operated tire inflation equipment from sales and use taxes
In Assembly Committee · Ways And Means · Sponsor Fred Thiele
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 exempting coin-operated tire inflation equipment from sales and use taxes
Purpose
The purpose of this bill is to exempt small businesses that operate coin-operated air machines from sales and use taxes. These taxes, and the corresponding paperwork associated with them, are onerous on the small businesses that generally operate these machines and exempting them will aid those businesses to grow and prosper.
Summary of provisions
Section one of the bill adds a new paragraph (3) to subdivision (t) of § 1115 of the Tax Law to exempt coin operated tire inflation machines used in gas stations or elsewhere from sales and compensating use taxes. Section one of the bill also renumbers existing paragraph (3) to paragraph (4).
Justification
Under Chapter 389 of the Laws of 1997 (Part A, § 93), the Tax Law was amended to require that coin-operated vacuum machines in car wash businesses be exempt from sales and use taxes. Chapter 489 of the laws of 2003 added coin-operated vacuum machines in all other businesses be exempt from sales and use taxes. For similar reasons, financial hardship as well as an extraordinary paperwork burden for many small businesses that provide these services, this bill seeks to exempt coin-operated air machines from sales and use taxes.
Prior legislative history
2004: Passed Senate/Assembly Ways & Means Cmte. 2005-06: Passed Senate/Assembly Ways & Means Cmte. 2007-08: Passed Senate/Assembly Ways & Means Cmte. 2009-10: S.3230 Senate Investigations & Government Operations Cmte.
Fiscal impact
To be determined.
Effective date
This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of § 1136 of the Tax Law, next commencing at least sixty days after this act shall have become a law and shall apply to services rendered on or after such date in accordance with the applicable transitional provisions in §§ 1106 and 1217 of the Tax Law; provided further, that the commissioner shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations and issue any procedure, forms or instructions necessary to implement this act on its effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.