Provides that the sales tax exemption for coin operated car wash facilities shall apply to those facilities which may be operated by a credit or debit card.
Sponsor: Morelle
Law Section: Tax Law / Law: Amd S1115, Tax L
Sponsor: Morelle
Law Section: Tax Law / Law: Amd S1115, Tax L
A4668-2011 Actions
- Jan 4, 2012: referred to ways and means
- Feb 4, 2011: referred to ways and means
A4668-2011 Text
S T A T E O F N E W Y O R K
4668 2011-2012 Regular Sessions I N ASSEMBLY February 4, 2011
Introduced by M. of A. MORELLE -- read once and referred to the Commit tee on Ways and Means
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:
Section 1. Paragraph 3 of subdivision (t) of section 1115 of the tax law, as amended by chapter 489 of the laws of 2003, is amended to read as follows:
(3) For purposes of this subdivision, the term "coin-operated" includes coin-operated, currency-operated [or], token-operated OR OPER ATED BY A CREDIT OR DEBIT CARD MACHINE and the term "motor vehicle" shall mean a motor vehicle as defined in subdivision (f) of section eleven hundred thirty-two of this article.
S 2. This act shall take effect on the first day of a sales tax quar terly period as described in subdivision (b) of section 1136 of the tax law, occurring at least sixty days after this act shall have become a law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05225-01-1

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