NY A07144

Cancels and annuls all state and local sales and compensating use tax liability for specific waste removal services under Tax Law Section 1105(c)(5)(iv) for periods ending after March 1, 1997 and before December 1, 2005.

Applies retroactively regardless of whether tax assessments were previously finalized through administrative or judicial proceedings.

Prohibits refunds or credits for any taxes, interest, or penalties already paid with respect to these services.

Takes effect immediately upon enactment.