Loading chat...
NY A06617
Bill
Status
3/6/2009
Primary Sponsor
James Bacalles
Click for details
AI Summary
-
Exempts services rendered for maintenance and repair of trucks with gross vehicle weight exceeding 26,000 pounds from state sales and use tax under Tax Law Section 1105.
-
Exempts property installed on such trucks for equipping, maintenance, or repair from sales and use tax under Tax Law Section 1115.
-
Excludes the truck maintenance and repair exemption from applying to fuel, gas, electricity, refrigeration, and steam used in production of these utilities.
-
Exemption does not apply to Metropolitan Commuter Transportation District taxes or local city and county sales taxes imposed under Tax Law Article 28.
-
Effective December 1, 2009 for retail sales or uses occurring on or after that date.
Legislative Description
Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 26,000 pounds from the state portion of the sales and compensating use tax.
Last Action
held for consideration in ways and means
7/1/2010