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NY A02775

Bill

Status

Introduced

1/20/2011

Primary Sponsor

Clifford Crouch

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Repeals the sales tax exemption for parking, garaging, or storing services provided by tax-exempt organizations described in paragraphs (4) or (5) of subdivision (a) of section 1116 of the tax law
  • Removes the exemption for these services whether provided at a garage, parking lot, or other place of business engaged in vehicle parking operations
  • Excludes private one or two family dwelling garages from the exemption requirements
  • Takes effect on the first day of a sales tax quarterly period occurring at least 90 days after the act becomes law
  • Applies to parking sales made on or after the effective date, including those made under prior contracts

Legislative Description

Provides sales tax relief on parking sales for tax exempt organizations where a tax exempt organization, as defined in law, provides parking, garaging or storing of motor vehicles.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/20/2011

Full Bill Text

No bill text available