What's happening
This bill exempts maintenance and repair services for trucks over 33,000 pounds from state sales and use taxes.
Why it matters
Reduces operating costs for trucking companies. by removing state sales and use taxes on maintenance and repairs for large trucks, potentially lowering expenses for businesses that rely heavily on freight transport.
May help keep essential goods more affordable. since lower maintenance costs for heavy trucks could be passed along the supply chain, potentially resulting in lower prices for consumers and businesses that depend on truck delivery.
Could incentivize investment in truck fleet upkeep and safety. because tax savings might encourage more frequent or higher-quality maintenance, which can lead to safer vehicles on the road and fewer breakdowns.
Narrowly targeted exemption avoids broader revenue loss. by specifically applying only to trucks over 33,000 pounds, meaning the fiscal impact is contained and does not extend to all vehicles or general auto maintenance, preserving state tax revenues from other sources.
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Who cares
Headline styles
No Tax on Truck Repairs
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Held for consideration in ways and means
- Print number 5051a
- Amend and recommit to ways and means
- Referred to ways and means
- Referred to ways and means
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.
End Truck Maintenance Tax
In Senate Committee · Finance · Sponsor Patrick M. Gallivan
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5051--A
2017-2018 Regular Sessions
IN ASSEMBLY
February 6, 2017
Introduced by M. of A. DiPIETRO -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to sales and use tax exemption for services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax law is amended by adding a new subparagraph (xii) to read as follows:
(xii) such services rendered with respect to the maintenance and repair of trucks and property used by or purchased for such trucks, as such trucks and property are specified in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this article.
§ 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as amended by chapter 472 of the laws of 2000, is amended to read as follows:
(1) The exemptions provided for in paragraph forty-five of subdivision (a) and subdivision (c) of section eleven hundred fifteen of this article and the exception provided for in subparagraph (xii) of paragraph three of subdivision (c) of section eleven hundred five of this part shall not apply to fuel, gas, electricity, refrigeration and steam, and gas, electric, refrigeration and steam service of whatever nature for use or consumption directly and exclusively in the production of gas, electricity, refrigeration or steam.
§ 3. Subdivision (b) of section 1108 of the tax law is amended by adding a new paragraph 6 to read as follows:
(6) The exemption provided for in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this article and the exception
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05862-03-8
A. 5051--A 2
provided for in subparagraph (xii) of paragraph three of subdivision (c) of section eleven hundred five of this part shall not apply.
§ 4. Subdivision (a) of section 1109 of the tax law, as amended by section 1 of part BB of chapter 61 of the laws of 2005, is amended to read as follows:
(a) General. In addition to the taxes imposed by sections eleven hundred five and eleven hundred ten of this [article] part, there is hereby imposed within the territorial limits of the metropolitan commuter transportation district created and established pursuant to section twelve hundred sixty-two of the public authorities law, and there shall be paid, additional taxes, at the rate of three-eighths of one percent, which shall be identical to the taxes imposed by sections eleven hundred five and eleven hundred ten of this [article] part, except that with respect to the tax imposed by this section the exemption provided for in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this article and the exception provided for in subparagraph (xii) of paragraph three of subdivision (c) of section eleven hundred five of this part shall not apply. Such sections eleven hundred five and eleven hundred ten of this part and the other sections of this article, including the definition and the other exemption provisions, shall apply for purposes of the taxes imposed by this section in the same manner and with the same force and effect as if the language of those sections had been incorporated in full into this section and had expressly referred to the taxes imposed by this section.
§ 5. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows:
(45) Trucks, as such term is defined in section one hundred fiftyeight of the vehicle and traffic law, whether purchased or leased, and property installed on such vehicles for their equipping, maintenance or repair, provided such vehicles have a gross vehicle weight which exceeds thirty-three thousand pounds.
§ 6. The opening paragraph of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of the laws of 2016, is amended to read as follows:
Either, all of the taxes described in article twenty-eight of this chapter, at the same uniform rate, as to which taxes all provisions of the local laws, ordinances or resolutions imposing such taxes shall be identical, except as to rate and except as otherwise provided, with the corresponding provisions in such article twenty-eight, including the definition and exemption provisions of such article, except that the exemption provided in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this chapter and the exception provided for in subparagraph (xii) of paragraph three of subdivision (c) of section eleven hundred five of this chapter shall not apply, so far as the provisions of such article twenty-eight can be made applicable to the taxes imposed by such city or county and with such limitations and special provisions as are set forth in this article. The taxes authorized under this subdivision may not be imposed by a city or county unless the local law, ordinance or resolution imposes such taxes so as to include all portions and all types of receipts, charges or rents, subject to state tax under sections eleven hundred five and eleven hundred ten of this chapter, except as otherwise provided.
§ 7. This act shall take effect December 1, 2019; provided however, that the exemption and exception provided for in sections one through six of this act shall apply to retail sales or uses occurring on or after December 1, 2019.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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