What's happening
This bill exempts coin-operated tire inflation equipment from New York State sales and use taxes.
Why it matters
Consumers may pay less out-of-pocket when using self-service, coin-operated air pumps for tire inflation, as the sales tax will no longer be added to the cost.
Gas stations and other businesses offering these coin-operated air services will face less administrative burden, since they won't need to collect, track, and remit sales taxes for these specific transactions.
The exemption is narrowly targeted: it only applies when customers use the equipment themselves with no employee assistance and pay exclusively by coins or tokens, so it does not extend to full-service or credit/debit-based air inflation.
This measure may encourage broader access to affordable tire inflation, promoting vehicle safety and proper tire maintenance, particularly benefiting lower-income drivers and those who rely on cash transactions.
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Who cares
Drivers using coin-operated air stands
The bill would exempt their tire-inflation payments from sales and use taxes when they inflate tires themselves without help from the vendor or its employees.
Operators of coin-operated inflation facilities
The exemption would cover money or tokens customers deposit for unassisted, on-site inflation of tires or other inflatable property, rather than purchases of the equipment itself.
New York State Department of Taxation and Finance
The commissioner would be authorized to adopt rules and issue procedures, forms and instructions needed to implement the exemption.
Headline styles
No Tax on Air Pumps
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- 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.
No Tax on Air Pumps
In Senate Committee · Investigations And Government Operations · Sponsor Phil Boyle
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5361
2017-2018 Regular Sessions
IN ASSEMBLY
February 8, 2017
Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting coin-operated tire inflation equipment from sales and use taxes
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 is renumbered paragraph 4 and a new paragraph 3 is added to read as follows:
(3) Receipts from every sale, except for resale, of the service of inflating of tires and other inflatable tangible personal property and consideration given or contracted to be given for such service, where the purchaser or user of the service inflates the tires or other such tangible personal property at the facility where the air stand or tire inflation equipment is located, by means exclusively of coin-operated equipment and neither the vendor operating the facility nor any employee of the vendor assists the purchaser in inflating the tires or other property, shall be exempt from tax under this article, to the extent of the amount of money or value, in money, of tokens deposited in such coin-operated equipment by the purchaser of the service.
§ 2. This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 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 sections 1106 and 1217 of the tax law; provided, further, that the commissioner of taxation and finance 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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09466-01-7
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.