What's happening
This bill exempts coin-operated tire inflation services from New York sales and use taxes when no employee assistance is provided.
Why it matters
Reduces costs for consumers. who use coin-operated air pumps at gas stations or convenience stores, as they will no longer pay sales tax on self-service tire inflation, potentially making this everyday service more affordable.
Incentivizes self-service over employee assistance. , since only purely coin-operated, unassisted inflation is tax-exempt—this could encourage businesses to maintain or install more self-service equipment rather than staffed tire inflation options.
Simplifies tax compliance for small businesses. that operate coin-operated inflation machines, removing the need to collect and remit sales tax on these small transactions and potentially reducing administrative burdens.
Clarifies the scope of taxable services. by drawing a clear distinction between self-service and employee-assisted tire inflation, providing certainty to both businesses and consumers about when sales tax applies.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
No Tax on Tire Air
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
7383
2019-2020 Regular Sessions
IN ASSEMBLY
April 29, 2019
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.
LBD06023-01-9
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.