What's happening
This bill exempts school buses and their parts, equipment, lubricants, and fuel from New York sales and use tax.
Why it matters
Reduces operational costs for school districts and private school bus operators. , potentially allowing more funds to be directed toward educational programs or improving transportation services, since sales and use tax will not be charged on buses and their essential supplies.
May encourage faster replacement or upgrading of older, less safe, or less environmentally friendly buses. by making purchases of new vehicles and maintenance supplies more affordable, which could impact student safety and air quality.
Could lower administrative complexity for schools and vendors. by clearly exempting a wide range of items (buses, parts, fuel, lubricants) from sales tax, reducing the need for complicated accounting or tax compliance related to school transportation purchases.
Impacts state and local tax revenues. , as the exemption removes a source of sales tax income, potentially affecting budgets for other services unless offset by increased activity or other revenue sources.
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Who cares
School bus operators
The bill would exempt school buses and the parts, equipment, lubricants and fuel purchased and used in their operation from sales and use tax.
School bus dealers and suppliers
Sales of qualifying buses and related items would become tax-exempt under the bill.
New York State tax officials
The bill would authorize rules and regulations needed to implement the exemption before its effective date.
Headline styles
End School Bus Sales Tax
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 School Buses
In Senate Committee · Investigations And Government Operations · Sponsor Patrick M. Gallivan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2697
2019-2020 Regular Sessions
IN ASSEMBLY
January 25, 2019
Introduced by M. of A. LENTOL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to a sales and use tax exemption for school buses and related items
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows:
(45) School buses as such term is defined in section one hundred forty-two of the vehicle and traffic law, and parts, equipment, lubricants and fuel purchased and used in their operation.
§ 2. This act shall take effect on the first day of a quarterly sales tax period, as set forth in subdivision (b) of section 1136 of the tax law, next succeeding April 1, 2020. Effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02965-01-9
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.