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A2287Assembly2017-2018 Session

Expand Car Wash Tax Exemption

Official title

“Relates to the sales tax exemption for coin operated car wash facilities”

Sponsor Joseph MorelleAD-136+4 co-sponsorsAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
3/10
Low
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill expands the sales tax exemption for car wash facilities to include those operated by credit or debit card machines.

Why it matters

  1. Levels the playing field for car wash operators. By including credit and debit card-operated machines in the sales tax exemption, this bill ensures that all self-service car washes—regardless of payment method—are treated equally under tax law, reflecting shifts in consumer payment preferences.

  2. Encourages modernization and convenience. The change removes a tax disincentive for car wash businesses to upgrade or install modern payment systems, supporting technological advancement and customer convenience in the industry.

  3. Potential cost savings for consumers. With more car wash facilities qualifying for the sales tax exemption (including those using card readers), customers may benefit from lower or more consistent pricing, as operators are not required to collect and remit sales tax on these services.

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Who cares

Headline styles

Expand Car Wash Tax Exemption

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Joseph Morelle

Assembly Member · Assembly District 136

History

  1. Referred to ways and means
  2. Referred to ways and means

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

2287

2017-2018 Regular Sessions

IN ASSEMBLY

January 17, 2017

Introduced by M. of A. MORELLE, COOK, CRESPO, SIMANOWITZ, HOOPER, SCHIM- MINGER -- Multi-Sponsored by -- M. of A. ARROYO, MAGEE, MOYA, RIVERA -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the sales tax exemption for car wash facilities

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Paragraph 3 of subdivision (t) of section 1115 of the tax law, as amended by chapter 489 of the laws of 2003, is amended to read as follows:

(3) For purposes of this subdivision, the term "coin-operated" includes coin-operated, currency-operated [or], token-operated or operated by a credit or debit card machine and the term "motor vehicle" shall mean a motor vehicle as defined in subdivision (f) of section eleven hundred thirty-two of this article.

§ 2. 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.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD00924-01-7

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.