S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         3509

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                   February 24, 2011
                                      ___________

       Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations

       AN ACT to amend the tax law, in relation to the sales tax exemption  for
         car wash facilities

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. Paragraph 3 of subdivision (t) of section 1115 of  the  tax
    2  law,  as  amended by chapter 489 of the laws of 2003, is amended to read
    3  as follows:
    4    (3)  For  purposes  of  this  subdivision,  the  term  "coin-operated"
    5  includes  coin-operated, currency-operated [or], token-operated OR OPER-
    6  ATED BY A CREDIT OR DEBIT CARD MACHINE  and  the  term  "motor  vehicle"
    7  shall  mean  a  motor  vehicle  as defined in subdivision (f) of section
    8  eleven hundred thirty-two of this article.
    9    S 2. This act shall take effect on the first day of a sales tax  quar-
   10  terly  period as described in subdivision (b) of section 1136 of the tax
   11  law, occurring at least sixty days after this act shall  have  become  a
   12  law.





        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05225-01-1