What's happening
This bill exempts sales and use tax on transportation services for used goods intended for recycling, reuse, or remanufacturing.
Why it matters
Encourages recycling and sustainability. By removing sales and use taxes on the transportation of used goods destined for recycling, reuse, or remanufacturing, the bill lowers costs for businesses and individuals participating in these environmentally friendly activities.
Supports local recycling and circular economy industries. The tax exemption could make it more financially viable for companies engaged in recycling and remanufacturing to operate in New York, potentially creating jobs and supporting green industry growth.
Reduces barriers for responsible disposal. Individuals and organizations may be more likely to recycle or reuse goods—rather than sending them to landfills—if transportation costs are reduced by exempting them from tax, promoting better waste management practices.
Potential impact on state revenue. While supporting environmental goals, the exemption may result in decreased tax collections from transportation services, which could affect state or local budgets depending on the scale of use.
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Who cares
Headline styles
No Tax on Recycling Transport
Plain English, a few words. Used as the page title.
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.
No Tax on Recycling Hauls
In Assembly Committee · Ways And Means · Sponsor William Colton
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1483
2017-2018 Regular Sessions
IN SENATE
January 9, 2017
Introduced by Sen. AVELLA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to exempting from sales and compensating use tax, receipts from the provision of transportation of used tangible personal property for the purpose of recycling, reuse or remanufacture
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 1115 of the tax law is amended by adding a new subdivision (ll) to read as follows:
(ll) Receipts from the provision of the transportation of used tangible personal property for the purpose of recycling, reusing or remanufacturing such property.
§ 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, beginning not less than 90 days after the date this act shall have become a law and shall apply to the provision of transportation on or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01051-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to exempting from sales and compensating use tax, receipts from the provision of transportation of used tangible personal property for the purpose of recycling, reuse or remanufacture
Purpose or general idea of bill
The bill provides that costs for transporting property for recycling, reuse or remanufacturing be exempt from the State sales and use tax.
Summary of specific provisions
The bill adds new subdivision 1115-11 to the Tax Law to provide an exemption from the State sales and use tax for costs of transporting materials for recycling, reuse or remanufacturing.
Justification
The bill establishes an incentive to recycle, reuse or remanufacture materials by removing the NYS sales and use tax from the transport costs for such materials. This modest incentive will keep additional materials, such as electronic equipment, from being thrown into landfills, rather than recycled for reuse and remanufacturing.
Prior legislative history
2015-16- S.5376-A/A. 4709-A/Ways and Means 2013-14: A.1365/Ways and Means 2011-12: A.1173/Ways and Means 2009-10: A.1349/Ways and Means 2007-08: A.3361/Ways and Means 2005-06: A.3391/Ways and Means 2003-04: A.2962/Ways and Means 2002: A.10149/Ways and Means
Fiscal implications for state and local governments
A modest impact is anticipated from the loss of NYS sales and use tax on transportation costs for recycling materials, which is more than offset by the savings from reduction of materials entering landfills.
Effective date
The bill would take effect the first day of the sales quarterly period.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.