NY S07025

Exempts receipts from coin-operated tire inflation services from sales and use taxes when customers self-operate the equipment without vendor or employee assistance.

Applies the exemption only to the amount of money or value deposited in coin-operated equipment by the customer.

Takes effect on the first day of a sales tax quarterly period at least sixty days after the bill becomes law, applying to services rendered on or after that date.

Authorizes the Commissioner of Taxation and Finance to adopt rules, regulations, and procedures necessary to implement the exemption.