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NY A05100

Bill

Status

Introduced

2/11/2011

Primary Sponsor

Robert Oaks

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Exempts motor vehicles (whether purchased or leased), parts, and maintenance/repair services from New York State sales and use taxes, as defined in Vehicle and Traffic Law Section 501(2)

  • Exempts railroad rolling stock (whether purchased or leased), parts, structural components (including rail, bridges, crossing arms, and traffic signals), and maintenance/repair services from sales and use taxes for railroads engaged in intrastate or interstate commerce

  • Exemptions do not apply to fuel, gas, electricity, refrigeration, steam, or related utility services used in production of these items

  • Exemptions do not apply to Metropolitan Commuter Transportation District (MCTD) taxes or local city and county sales taxes

  • Effective December 1, 2011, with exemptions applying to retail sales or uses occurring on or after January 1, 2012

Legislative Description

Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means2/11/2011

Full Bill Text

No bill text available