[Adopted 4-22-1982 by Res. No. 145-82]
A.
When used in this article, the term "person" includes an individual,
partnership, society, association, joint-stock company, corporation,
estate, receiver, trustee, assignee, referee, and any other person
acting in a fiduciary or representative capacity, whether appointed
by a court or otherwise, and any combination of the foregoing.
B.
CAPITAL IMPROVEMENT
(1)
(2)
(3)
PURCHASE AT RETAIL
PURCHASER
RECEIPT
RETAIL SALE
(1)
(2)
(a)
(b)
(c)
(d)
(e)
SALE, SELLING or PURCHASE
TANGIBLE PERSONAL PROPERTY
USE
VENDOR
(1)
(a)
(b)
(c)
(d)
(e)
(2)
When used in this article for the purposes of the taxes imposed by § 310-36A, B, C and D and by § 310-38, the following terms shall have the meanings indicated:
An addition or alteration to real property which:
Substantially adds to the value of the real property or appreciably
prolongs the useful life of the real property;
Becomes part of the real property or is permanently affixed
to the real property so that removal would cause material damage to
the property or article itself; and
Is intended to become a permanent installation.
A purchase by any person for any purpose other than those
set forth in Subsection (1)(a) and (b) of the definition of "retail
sale" in this subsection.
A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.
The amount of the sale price of any property and the charge for any service taxable under this article, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts, but excluding any credit for tangible personal property accepted in part payment and intended for resale and excluding the cost of transportation of tangible personal property sold at retail where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser. For special rules governing computation of receipts, see § 310-39.
A sale of tangible personal property to any person for any purpose, other than: for resale as such or as a physical component part of tangible personal property; or for use by that person in performing the services subject to tax under § 310-36C(1), (2), (3) and (5) where the property so sold becomes a physical component part of the property upon which the services are performed or where the property so sold is later actually transferred to the purchaser of the service in conjunction with the performance of the service subject to tax. Notwithstanding the preceding provisions of this subsection, a sale of any tangible personal property to a contractor, subcontractor or repairman for use or consumption in erecting structures or buildings, or building on, or otherwise adding to, altering, improving, maintaining, servicing, or repairing real property, property or land, as the term "real property," "property" or "land" is defined in the Real Property Tax Law, is deemed to be a retail sale regardless of whether the tangible personal property is to be resold as such before it is so used or consumed. Notwithstanding the preceding provisions of this subsection, the purchase of a truck, trailer or tractor-trailer combination for rental or lease to an authorized carrier, as described in § 310-40A(22), shall be deemed a retail sale.
The term "retail sale" does not include:
The transfer of tangible personal property to a corporation,
solely in consideration for the issuance of its stock, pursuant to
a merger or consolidation effected under the law of New York or any
other jurisdiction.
The distribution of property by a corporation to its stockholders
as a liquidating dividend.
The distribution of property by a partnership to its partners
in whole or partial liquidation.
The transfer of property to a corporation upon its organization
in consideration for the issuance of its stock.
The contribution of property to a partnership in consideration
for a partnership interest therein.
Any transfer of title or possession or both, exchange or
barter, rental, lease or license to use or consume, conditional or
otherwise in any manner or by any means whatsoever for a consideration,
or any agreement therefor, including the rendering of any service,
taxable under this article for a consideration or any agreement therefor.
Corporeal personal property of any nature. However, except for purposes of the tax imposed by § 310-36B, such term shall not include gas, electricity, refrigeration and steam.
The exercise of any right or power over tangible personal
property by the purchaser thereof and includes, but is not limited
to, the receiving, storage or any keeping or retention for any length
of time, withdrawal from storage, any installation, any affixation
to real or personal property, or any consumption of such property.
Includes:
A person making sales of tangible personal property or services,
the receipts from which are taxed by this article;
A person maintaining a place of business in the state and making
sales, whether at such place of business or elsewhere, to persons
within the County of tangible personal property or services, the use
of which is taxed by this article;
A person who solicits business either by employees, independent
contractors, agents or other representatives or by distribution of
catalogs or other advertising matter and by reason thereof makes sales
to persons within the County of tangible personal property or services,
the use of which is taxed by this article;
Any other person making sales to persons within the County of
tangible personal property or services, the use of which is taxed
by this article, who may be authorized by the Tax Commission to collect
such tax; and
The State of New York, any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada) or political
subdivisions when such entity sells services or property of a kind
ordinarily sold by private persons.
Any salesman, representative, peddler, or canvasser who is treated
by the State Tax Commission as a vendor pursuant to the provisions
of § 1101(b)(8)(ii) of the Tax Law.
C.
HOTEL
OCCUPANCY
OCCUPANT
OPERATOR
PERMANENT RESIDENT
RENT
ROOM
When used in this article for the purposes of the tax imposed under § 310-36E, the following terms shall have the meanings indicated:
A building or portion of it which is regularly used and kept
open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, boardinghouse, or club, whether or not
meals are served.
The use or possession, or the right to the use or possession,
of any room in a hotel.
A person who, for a consideration, uses, possesses, or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement, or otherwise.
Any person operating a hotel.
Any occupant of any room or rooms in a hotel for at least
90 consecutive days shall be considered a permanent resident with
regard to the period of such occupancy.
The consideration received for occupancy valued in money,
whether received in money or otherwise.
Any room or rooms of any kind in any part or portion of a
hotel which are available for or let out for any purpose other than
a place of assembly.
D.
ACTIVE ANNUAL MEMBER
ADMISSION CHARGE
AMUSEMENT CHARGE
CHARGE OF A ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
DRAMATIC OR MUSICAL ARTS ADMISSION CHARGE
DUES
HONORARY MEMBER
INITIATION FEE
LESSOR
PATRON
PLACE OF AMUSEMENT
RECIPIENT
ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
SOCIAL OR ATHLETIC CLUB
When used in this article for purposes of the tax imposed under § 310-36F, the following terms shall have the meanings indicated:
A member who is not a life member but who enjoys full club
privileges as distinguished from the privileges enjoyed by a person
holding a nonresident membership, an associate membership, or other
partial or restricted membership.
The amount paid for admission, including any service charge
and any charge for entertainment or amusement or for the use of facilities
therefor.
Any admission charge, dues or charge of a roof garden, cabaret
or other similar place.
Any charge made for admission, refreshment, service, or merchandise
at a roof garden, cabaret or other similar place.
Any admission charge paid for admission to a theater, opera
house, concert hall or other hall or place of assembly for a live
dramatic, choreographic or musical performance.
Any dues or membership fee, including any assessment, irrespective
of the purpose for which made, and any charges for social or sports
privileges or facilities, except charges for sports privileges or
facilities offered to members' guests which would otherwise be exempt
if paid directly by such guests.
A membership granted in a social or athletic club without
payment of dues which may provide full or partial club privileges.
Any payment, contribution, or loan, required as a condition
precedent to membership, whether or not such payment, contribution
or loan is evidenced by a certificate of interest or indebtedness
or share of stock, and irrespective of the person or organization
to which paid, contributed or loaned.
Any person who is the owner, licensee, or lessee of any place
of amusement or roof garden, cabaret or other similar place which
he leases, subleases or grants a license to use to other persons who
make amusement charges or admission charges.
Any person who pays an amusement charge or who is otherwise required to pay the tax imposed under such § 310-36F.
Any place where any facilities for entertainment, amusement,
or sports are provided.
Any person who collects or receives or is under a duty to
collect an amusement charge.
Any roof garden, cabaret or other similar place which furnishes
a public performance for profit.
Any club or organization of which a material purpose or activity
is social or athletic.
On and after June 1, 1982, there is hereby imposed and there
shall be paid a tax of 3% upon:
A.
The receipts from every retail sale of tangible personal property,
except as otherwise provided in this article.
B.
The receipts from every sale, other than sales for resale, of gas,
electricity, refrigeration and steam, and gas, electric, refrigeration
and steam service of whatever nature, and from every sale, other than
sales for resale, of telephony and telegraphy and telephone and telegraph
service of whatever nature except interstate and international telephony
and telegraphy and telephone and telegraph service.
C.
The receipts from every sale, except for resale, of the following
services:
(1)
The furnishing of information by printed, mimeographed or multigraphed
matter or by duplicating written or printed matter in any other manner,
including the services of collecting, compiling or analyzing information
of any kind or nature and furnishing reports thereof to other persons,
but excluding the furnishing of information which is not or may not
be substantially incorporated in reports furnished to other persons,
and excluding the services of advertising or other agents, or other
persons acting in a representative capacity, and information services
used by newspapers, radio broadcasters and television broadcasters
in the collection and dissemination of news.
(2)
Producing, fabricating, processing, printing or imprinting tangible
personal property, performed for a person who directly or indirectly
furnishes the tangible personal property, not purchased by him for
resale, upon which such services are performed.
(3)
Installing tangible personal property, excluding a mobile home or factory manufactured home, or maintaining, servicing or repairing tangible personal property, including such a mobile home or factory manufactured home not held for sale in the regular course of business, whether or not the services are performed directly or by means of coin-operated equipment or by any other means, and whether or not any tangible personal property is transferred in conjunction therewith, except such services rendered by an individual who is engaged directly by a private homeowner or lessee in or about his residence and who is not in a regular trade or business offering his services to the public, and except any receipts from laundering, dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining, and except for installing property which, when installed, will constitute an addition or capital improvement to real property, property or land, as the term "real property," "property" or "land" is defined in the Real Property Tax Law and as such term "capital improvement" is defined in § 310-35B of this article, and except such services rendered with respect to commercial vessels primarily engaged in interstate or foreign commerce and property used by or purchased for the use of such vessels for fuel, provisions, supplies, maintenance and repairs (other than with respect to articles purchased for the original equipping of a new ship), and except such services rendered with respect to commercial aircraft primarily engaged in intrastate, interstate or foreign commerce and machinery or equipment to be installed on such aircraft and property used by or purchased for the use of such aircraft for maintenance and repairs; provided, however, that nothing contained in this subsection shall be construed to exclude from tax under this subsection or under Subsection B of this section any charge made by a person furnishing services subject to tax under Subsection B of this section for installing property at the premises of a purchaser of such a taxable service for use in connection with such service.[1]
(4)
Storing all tangible personal property not held for sale in the regular
course of business and the rental of safe deposit boxes or similar
space.
(5)
Maintaining, servicing or repairing real property, property or land, as such terms are defined in the Real Property Tax Law, whether the services are performed in or outside of a building, as distinguished from adding to or improving such real property, property or land by a capital improvement, as such term "capital improvement" is defined in § 310-35B of this article, but excluding services rendered by an individual who is not in a regular trade or business offering his services to the public, and excluding interior cleaning and maintenance services performed on a regular contractual basis for a term of not less than 30 days, other than window cleaning, rodent and pest control and trash removal from buildings.
D.
Food and drink.
(1)
The receipts from every sale of beer, wine or other alcoholic beverages or any other drink of any nature, or from every sale of food and drink of any nature or of food alone, when sold in or by restaurants, taverns or other establishments in this County, or by caterers, including in the amount of such receipts any cover, minimum, entertainment or other charge made to patrons or customers (except those receipts taxed pursuant to Subsection F of this section):
(a)
In all instances where the sale is for consumption on the premises
where sold;
(b)
In those instances where the vendor or any person whose services
are arranged for by the vendor, after the delivery of the food or
drink by or on behalf of the vendor for consumption off the premises
of the vendor, serves or assists in serving, cooks, heats or provides
other services with respect to the food or drink; and
(c)
In those instances where the sale is for consumption off the
premises of the vendor, except where food (other than sandwiches)
or drink or both are sold in an unheated state and are of a type commonly
sold for consumption off the premises and in the same form and condition,
quantities and packaging in establishments which are food stores other
than those principally engaged in selling foods prepared and ready
to be eaten.
(2)
The tax imposed by this subsection shall not apply to:
(a)
Food or drink which is sold to an airline for consumption while
in flight.
(b)
Food or drink sold to a student of a nursery school, kindergarten,
or elementary or secondary school at a restaurant or cafeteria located
on the premises of such a school, or food or drink other than beer,
wine, or other alcoholic beverages sold at a restaurant, tavern or
other establishment located on the premises of a college, university
or a school (other than a nursery school, kindergarten, or elementary
or secondary school) to a student enrolled therein who purchases such
food or drink under a contractual arrangement whereby the student
does not pay cash at the time he is served, provided that the school,
college or university described in this subsection is operated by
an exempt organization described in Subdivision (a) of § 1116
of the Tax Law, or is created, incorporated, registered, or licensed
by the State Legislature or pursuant to the Education Law or the regulations
of the Commissioner of Education, or is incorporated by the Regents
of the University of the State of New York or with their consent or
the consent of the Commissioner of Education as provided in § 216
of the Education Law.
(c)
Food or drink sold through coin-operated vending machines at
$0.10 or less, provided that the vendor is primarily engaged in making
such sales and maintains records satisfactory to the State Tax Commission.
E.
The rent for every occupancy of a room or rooms in a hotel in this
County, except that the tax shall not be imposed upon a permanent
resident or where the rent is not more than at the rate of $2 per
day.
F.
Admission charge; dues.
(1)
Any admission charge where such admission charge is in excess of
$0.10 to or for the use of any place of amusement in the County, except
charges for admission to racetracks, boxing, sparring or wrestling
matches or exhibitions which charges are taxed under the laws of this
state except taxes imposed by Article 28 of the Tax Law of the State
of New York, or dramatic or musical arts performances, or motion-picture
theaters, and except charges to a patron for admission to, or use
of, facilities for sporting activities in which such patron is to
be a participant, such as bowling alleys and swimming pools. For any
person having the permanent use or possession of a box or seat or
a lease or a license, other than a season ticket, for the use of a
box or seat at a place of amusement, the tax shall be upon the amount
for which a similar box or seat is sold for each performance or exhibition
at which the box or seat is used or reserved by the holder, licensee
or lessee, and shall be paid by the holder, licensee or lessee.
(2)
The dues paid to any social or athletic club in this County if the
dues of an active annual member, exclusive of the initiation fee,
are in excess of $10 per year, and on the initiation fee alone, regardless
of the amount of dues, if such initiation fee is in excess of $10,
except that the tax shall not apply to a fraternal society, order
or association operating under the lodge system or any fraternal association
of students of a college or university. Where the tax on dues applies
to any such social or athletic club, the tax shall be paid by all
members, other than honorary members, thereof regardless of the amount
of their dues and shall be paid on all dues or initiation fees for
a period commencing on or after June 1, 1982. In the case of a life
membership, the tax shall be upon the amount paid as life membership
dues; however, a life member, other than an honorary member, paying
an annual sales tax based on the dues of an active annual member shall
continue such payments until the total amount of such tax paid is
equal to the amount of tax that would have otherwise been due had
the tax been imposed at the time such paid life membership was purchased
and at the then-applicable rate.
(3)
The amount paid as charges of a roof garden, cabaret or other similar
place in the state.
A.
The taxes imposed under § 310-36A, C and D shall be paid upon all sales made and services rendered on or after the effective date of this article although made on or rendered under a prior contract, except as provided in § 310-46, and except that a delivery or transfer of possession of tangible personal property made after said date pursuant to an agreement for the sale of said property made before the date four months earlier than the effective date of this article shall not be subject to tax if:
(1)
Such
agreement for the sale of said property was made in writing;
(2)
The
particular item or items of property so sold or agreed to be sold
were segregated, before June 1, 1982, from any other similar property
in the possession of the vendor and identified as having been appropriated
to such sale or agreement of sale; and
(3)
The
purchaser, before February 1, 1982, shall have paid to the vendor
not less than 10% of the sale price of said property.
B.
The tax imposed under § 310-36B shall be paid with respect to receipts for property or services sold on or after June 1, 1982, although made under a prior contract. Where property or service is sold on a monthly, quarterly or other term basis and the bills for such property or service are based on meter readings, the amount received on each bill for such property or service for a month or other term shall be a receipt subject to the tax, but such tax shall be applicable to all bills based on meters read on or after June 1, 1982, only where more than 1/2 of the number of days included in the month or other period billed are days subsequent to May 31, 1982; provided, however, that where such bills are for telephone or telegraph service the tax shall apply to all receipts on such bills dated on or after June 1, 1982, for which no previous bill was rendered, excepting, however, charges for services furnished before the date of the first of such bills.
C.
The tax imposed under § 310-36E shall be paid upon any occupancy on and after June 1, 1982, although such occupancy is pursuant to a prior contract, lease or other arrangement. Where rent is paid on a weekly, monthly or other term basis, the rent shall be subject to the tax imposed under such § 310-36E to the extent that it covers any period on and after June 1, 1982, and such rent shall be apportioned on the basis of the ratio of the number of days falling within said period to the total number of days covered thereby.
D.
Except as otherwise hereinafter provided, the tax imposed under § 310-36F shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after June 1, 1982, whether or not the admission charge has been paid prior to such date, unless the tickets were actually sold and delivered (other than for resale) prior to June 1, 1982, to a person attending the performance occurring on or after such date.
E.
A refund or credit equal to the amount of the sales or compensating use tax paid on the sale or use of tangible personal property, under a local law, ordinance or resolution imposed pursuant to the authority of Chapter 873 of the Laws of 1934, as amended, or Chapter 278 of the Laws of 1947, as amended, shall be allowed, upon application to the Tax Commission as provided for herein, where such property has been used by the purchaser or user in performing the services subject to tax under § 310-36C(1), (2), (3) and (5) and such property has become a physical component part of the property upon which the services are performed or has been transferred to the purchaser of the service in conjunction with the performance of the service subject to tax, except that such refund or credit may not exceed the combined state and local taxes, if any, paid pursuant to Article 28 of the Tax Law and under the tax imposed by this article on the sale or use of the service in connection with which such property was used. No interest shall be allowed or paid upon any refund made or credit allowed pursuant to this subsection.
A.
Except
to the extent that property or services have already been or will
be subject to the sales tax under this article, there is hereby imposed
on every person a use tax for the use within this County on and after
June 1, 1982, except as otherwise exempted under this article, of:
(1)
Any
tangible personal property purchased at retail;
(2)
Any
tangible personal property manufactured, processed or assembled by
the user if items of the same kind of tangible personal property are
offered for sale by him in the regular course of business;
(3)
Any of the services described in § 310-36C(1); and
(4)
Any tangible personal property, however acquired, where not acquired for purposes of resale, upon which any of the services described under § 310-36C(2) and (3) have been performed.
B.
For purposes of Subsection A(1) of this section, the tax shall be at the rate of 3% of the consideration given or contracted to be given for such property, or for the use of such property, but excluding any credit for tangible personal property accepted in part payment and intended for resale, plus the cost of transportation except where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser.
C.
For purposes of Subsection A(2) of this section, the tax shall be at the rate of 3% of the price at which items of the same kind of tangible personal property are offered for sale by the user, and the mere storage, keeping, retention or withdrawal from storage of tangible personal property by the person who manufactured, processed or assembled such property shall not be portion of such price which represents the value added by the user to tangible personal property which he fabricates and installs to the specifications of an addition or capital improvement to real property, property or land, as the term "real property," "property" or "land" is defined in the Real Property Tax Law, over and above the prevailing normal purchase price prior to such fabrication of such tangible personal property which a manufacturer, producer or assembler would charge an unrelated contractor who similarly fabricated and installed such tangible personal property to the specifications of an addition or capital improvement to such real property, property or land.
D.
For purposes of Subsection A(3) and (4) of this section, the tax shall be at the rate of 3% of the consideration given or contracted to be given for the service, including the consideration for any tangible personal property transferred in conjunction with the performance of the service, plus the cost of transportation of property so transferred and of the tangible personal property upon which the service was performed, except where such cost is separately stated in the written contract, if any, and on the bill rendered to the purchaser.[1]
[1]
Editor's Note: Original Sec. 4-B, Cents per gallon rate of
sales and compensating use taxes on motor fuel and diesel motor fuel,
which immediately followed this section and was added 6-14-2006 by
Res. No. 142-06, was repealed 11-21-2006 by Res. No. 241-06.
A.
The retail sales tax imposed under § 310-36A and the compensating use tax imposed under § 310-38, when computed in respect to tangible personal property whenever manufactured, processed or assembled and used by such manufacturer, producer or assembler in the regular course of business within this County, shall be based on the price at which items of the same kind of tangible personal property are offered for sale by him, except to the extent otherwise provided in § 310-38 hereof.
B.
Tangible personal property which has been purchased by a resident
of this County outside of this County for use outside of this County
and subsequently becomes subject to the compensating use tax imposed
under this article shall be taxed on the basis of the purchase price
of such property; provided, however, that:
(1)
Where a taxpayer affirmatively shows that the property was used outside
this County by him for more than six months prior to its use within
this County, such property shall be taxed on the basis of current
market value of the property at the time of its first use within this
County. The value of such property, for compensating use tax purposes,
may not exceed its cost.
(2)
The compensating use tax on such tangible personal property brought
into this County (other than for complete consumption or for incorporation
into real property located in this County) and used in the performance
of a contract or subcontract within this County by a purchaser or
user for a period of less than six months may be based, at the option
of the taxpayer, on the fair rental value of such property for the
period of use within this County.
C.
With respect to property leased or sold under a contract deferring
payments, the tax shall be payable at such times and in such amounts
as may be prescribed by the State Tax Commission as provided in § 1132
of the Tax Law.
D.
If the State Tax Commission has prescribed or shall prescribe schedules
of the amount of tax to be collected upon each gallon of motor fuel
and diesel motor fuel sold at retail service stations and upon each
pack of cigarettes, as provided in § 1111 of the Tax Law,
the tax thereon shall be collected as prescribed in such schedules.
A.
Receipts from the following shall be exempt from the tax on retail sales imposed under § 310-36A and the compensating use tax imposed under § 310-38:
(1)
Food, food products, beverages, dietary foods and health supplements sold for human consumption, but not including candy and confectionery, fruit drinks which contain less than 70% of natural fruit juice, soft drinks, sodas and beverages such as are ordinarily dispensed at soda fountains or in connection therewith (other than coffee, tea or cocoa), and beer, wine or other alcoholic beverages, all of which shall be subject to the retail sales and compensating use taxes, whether or not the item is sold in liquid form. Nothing herein shall be construed as exempting food or drink from the tax imposed under § 310-36D.
(2)
Water, when delivered to the consumer through mains or pipes.
(3)
Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health, but not including cosmetics or toilet articles, notwithstanding
the presence of medicinal ingredients therein, or medical equipment
(including component parts thereof) and supplies, other than such
drugs and medicines, purchased at retail for use in performing medical
and similar services for compensation.
(4)
Prosthetic aids, hearing aids, eyeglasses and artificial devices
and component parts thereof purchased to correct or alleviate physical
incapacity in human beings.
(5)
Newspapers and periodicals.
(6)
Tangible personal property, except property incorporated in a building or structure, but not including posts and wire which are used to make and maintain a trellis for grapes, for use or consumption directly and predominantly in the production for sale of tangible personal property by farming, including stock, dairy, poultry, fruit, fur-bearing animal, graping and truck farming. The term "farming" shall also include ranching, operating nurseries, greenhouses, vineyard trellises or other similar structures used primarily for the raising of agricultural, horticultural, vinicultural, viticultural or floricultural commodities, and operating orchards. In addition, tangible personal property for use in erecting, adding to, altering or improving a silo used in farming to make and store silage on a farm, provided that such tangible personal property is to become an integral component part of such silo, shall be exempt from the tax on retail sales imposed under § 310-36A and the compensating use tax imposed under § 310-38.[1]
(7)
Tangible personal property sold by a mortician, undertaker or funeral director. However, all tangible personal property sold to a mortician, undertaker or funeral director for use in the conducting of funerals shall not be deemed a sale for resale within the meaning of the definition of "retail sale" in § 310-35B of this article and shall not be exempt from the retail sales tax.
(8)
Commercial vessels primarily engaged in interstate or foreign commerce
and property used by or purchased for the use of such vessels for
fuel, provisions, supplies, maintenance and repairs (other than articles
purchased for the original equipping of a new ship).
(9)
Fuel sold to an airline for use in its airplanes.
(10)
Tangible personal property purchased for use or consumption
directly and predominantly in research and development in the experimental
or laboratory sense. Such research and development shall not be deemed
to include the ordinary testing or inspection of materials or products
for quality control, efficiency surveys, management studies, consumer
surveys, advertising, promotions or research in connection with literary,
historical or similar projects.
(11)
The flags of the United States of America and the State of New
York.
(12)
Tangible personal property for use or consumption directly and
predominantly in the production of tangible personal property, gas,
electricity, refrigeration or steam for sale, by manufacturing, processing,
generating, assembling, refining, mining or extracting, or telephone
central office equipment or station apparatus or comparable telegraph
equipment for use directly and predominantly in receiving at destination
or initiating and switching telephone or telegraph communication.
This exemption shall include all pipe, pipeline, drilling rigs, service
rigs, vehicles and associated equipment used in the drilling, production
and operation of oil, gas, and solution mining activities to the point
of sale to the first commercial purchaser.
(13)
Tangible personal property sold through coin-operated vending
machines at $0.75 or less, provided that the retailer is primarily
engaged in making such sales and maintains records satisfactory to
the State Tax Commission.[2]
(14)
Motor vehicles as such term is defined in § 125 of
the Vehicle and Traffic Law, sold by a husband or wife to his or her
spouse, or by a parent to his or her child, or by a child to his or
her parent; provided, however, that this exemption shall not apply
if the vendor is a dealer as defined in § 415 of the Vehicle
and Traffic Law.
(15)
Tangible personal property sold to a contractor, subcontractor or repairman for use in erecting a structure or building of an organization described in § 310-41A, or adding to, altering or improving real property, property or land of such an organization, as the term "real property," "property" or "land" is defined in the Real Property Tax Law; provided, however, that no exemption shall exist under this subsection unless such tangible personal property is to become an integral component part of such structure, building or real property.
(16)
Tangible personal property sold to a contractor, subcontractor or repairman for use in maintaining, servicing or repairing real property, property or land of an organization described in § 310-41A, as the term "real property," "property" or "land" is defined in the Real Property Tax Law; provided, however, that no exemption shall exist under this subsection unless such tangible personal property is to become an integral component part of such structure, building or real property.
(17)
Tangible personal property sold by a contractor, subcontractor or repairman to a person, other than an organization described in § 310-41A, for whom he is adding to or improving real property, property or land by a capital improvement, or for whom he is about to do any of the foregoing, if such tangible personal property is to become an integral component part of such structure, building or real property; provided, however, that if such sale is made pursuant to a contract irrevocably entered into before September 1, 1969, no exemption shall exist under this subsection.
(18)
Tangible personal property sold by a person at his residence, provided that such person or any member of his household does not conduct a trade or business in which similar items are sold, and the receipts from such sales can reasonably be expected not to exceed $600 in a calendar year. If such person reasonably expects that his receipts from such sales will not exceed $600 in a calendar year but such receipts do exceed such sum, the exemption provided for in this subsection will apply but only to the first $600 of receipts in such calendar year; provided, however, that where a person 16 years of age or older has engaged in such sales for three days in a calendar year, the exemption provided for in this subsection shall not apply to subsequent sales in that calendar year. The exemption provided for in this subsection shall also not apply to sales at a private residence conducted by an auctioneer, sheriff or other third party, a sale held to liquidate an estate or the sale of boats, snowmobiles or motor vehicles except such sales of motor vehicles within the exemptions of Subsection A(14) of this section.
(19)
Cartons, containers and wrapping and packaging materials and
supplies and components thereof for use and consumption by a vendor
in packaging or packing tangible personal property for sale and actually
transferred by the vendor to the purchaser.
(20)
Paper, ink and any other tangible personal property purchased for use in the publication of a shopping paper, as such term is defined in and limited by Subsection I of this section, which is to become a physical component part of such paper.
(21)
Commercial aircraft primarily engaged in intrastate, interstate
or foreign commerce, machinery or equipment to be installed on such
aircraft and property used by or purchased for the use of such aircraft
for maintenance and repairs and flight simulators purchased by commercial
airlines.
(22)
The rental or lease of trucks, tractors or tractor-trailer combinations
to an authorized carrier, pursuant to a written contractual agreement,
for use in the transportation for hire of tangible personal property
as augmenting equipment by such authorized carrier, provided that
under such rental, lease or license to use, the owner of any such
vehicle or any employee of such owner operates such vehicle. For purposes
of this subsection, the term "authorized carrier" shall have the same
meaning given that term in Subpart A of Part 1057 of Title 49 of the
Code of Federal Regulations and Part 845 of Title 17 of the Codes,
Rules and Regulations of the State of New York, as the case may be,
and the term "augmenting equipment" shall have the same meaning given
that term in such part of such title of the Codes, Rules and Regulations
of the State of New York.[3]
(23)
Mobile homes and factory manufactured homes. However, this exemption shall not apply to mobile homes and factory manufactured homes sold by the manufacturer thereof. The sale of a mobile home or factory manufactured home by a manufacturer thereof to a dealer shall not be deemed a sale for resale within the meaning of the definition of "retail sale" in § 310-35B of this article, provided further that for purposes of the tax imposed pursuant to § 310-38 of this article, this exemption shall not apply to mobile homes and factory manufactured homes purchased outside the County by the user thereof.[4]
B.
Telephony and telegraphy and telephone and telegraph service; gas,
electricity, refrigeration and steam and gas, electric, refrigeration
and steam service.
(1)
Telephony and telegraphy and telephone and telegraph service used by newspapers, radio broadcasters and television broadcasters in the collection or dissemination of news shall be exempt from the tax imposed under § 310-36B if the charge for such services is a toll charge or a charge for mileage services, including the associated station terminal equipment.
(2)
Gas, electricity, refrigeration and steam and gas, electric, refrigeration and steam service of whatever nature for use or consumption directly and exclusively in research and development in the experimental or laboratory sense shall be exempt from the tax imposed under § 310-36B. Such research and development shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects.
C.
Fuel, gas, electricity, refrigeration and steam, and gas, electric, refrigeration and steam service of whatever nature for use or consumption directly and exclusively in the production of tangible personal property, gas, electricity, refrigeration or steam for sale, by manufacturing, processing, assembling, generating, refining, mining, extracting, farming, agriculture, horticulture or floriculture, shall be exempt from the tax imposed under § 310-36A and B.
D.
Services otherwise taxable under § 310-36C(1), (2) or (3) herein shall be exempt from tax under this article if the tangible personal property upon which services were performed is delivered to the purchaser outside the County for use outside the County.
F.
Services rendered by a veterinarian licensed and registered as required by the Education Law which constitute the practice of veterinary medicine as defined in said law, including hospitalization for which no separate boarding charge is made, shall not be subject to tax under § 310-36C(3), but the exemption allowed by this subsection shall not apply to other services provided by a veterinarian to pets and other animals, including but not limited to boarding, grooming and clipping. Articles of tangible personal property designed for use in some manner relating to domestic animals or poultry, when sold by such a veterinarian, shall not be subject to tax under § 310-36A or under § 310-38. However, the sale of any such articles of tangible personal property to a veterinarian shall not be deemed a sale for resale within the meaning of the definition of "retail sale" in § 310-35B and shall not be exempt from retail sales tax.
G.
Services otherwise taxable under § 310-36C(3) shall be exempt from tax if performed upon prosthetic aids, hearing aids, or eyeglasses and artificial devices or medical equipment when receipts from the retail sales of such items are exempt from tax under the provisions of Subsection A(3) and (4) of this section.
H.
Sales of tangible personal property by a railroad in reorganization to a profitable railroad, as such terms are defined in § 102 of the Rail Reorganization Act of 1973, as part of a plan of reorganization and restructuring under such Rail Reorganization Act, shall be exempt from the tax on retail sales imposed under § 310-36A and the compensating use tax imposed under § 310-38.[6]
I.
Receipts from the retail sale of a shopping paper to the publisher of such publication shall be exempt from the tax imposed by § 310-36A and receipts from the sale of printing services performed in publishing such paper shall be exempt from the tax imposed by § 310-36C(2).
(1)
For purposes of this subsection, the term "shopping paper" shall
mean those community publications variously known as consumer papers,
pennysavers, shopping guides, town criers, dollar stretchers and other
similar publications, distributed to the public, without consideration,
for purposes of advertising and public information. To qualify as
a shopping paper for purposes of this subsection, the publication
must also:
(a)
Be distributed to the public on a community-wide basis;
(b)
Be published at stated intervals at least 50 times a year;
(c)
Have continuity as to title and general nature of content from
issue to issue;
(d)
Contain in each issue news of general or community interest
and community notices or editorial comment or articles by different
authors;
(e)
Not constitute a book, either singly or when successive issues
are put together;
(f)
Contain in each issue advertisements from numerous unrelated
advertisers;
(g)
Be independently owned in that the publication is not owned
by or under the control of the owners or lessees of a shopping center
or a merchants' association or similar entity or a business which
sells property or services (other than advertising) and the advertisements
in such publication are not predominantly for the property or services
sold by such business; and
(2)
The advertisements in such publication shall not exceed 90% of the
printed area of each issue.
(3)
The term "shopping paper" shall not include mail order and other
catalogs, advertising fliers, travel brochures, house organs, theater
programs, telephone directories, shipping and restaurants guides,
racing tip and form sheets, shopping center advertising sheets and
similar publications.
J.
Energy sources.
(1)
Receipts from the retail sale or use of fuel oil (excluding diesel motor fuel) and coal used for residential purposes and the receipts from the retail sale or use of wood used for residential heating purposes shall be exempt from the tax on retail sales imposed by § 310-36A and the compensating use tax imposed under § 310-38 of this article, and the receipts from every sale, other than for resale, of propane (except when sold in containers of less than 100 pounds), natural gas, electricity, steam and gas, electric and steam services used for residential purposes shall be exempt from the tax imposed by § 310-36B of this article.
(2)
The exemption set forth in this subsection shall apply to receipts from all retail sales and uses described in Subsection J(1) of this section made, rendered or arising therefrom on or after June 1, 1982, although made or rendered under a prior contract, if a delivery or transfer of possession of such property or services is made after said date. Where such property or service is sold on a monthly, quarterly or other term basis and the bills for such property or service are based on meter readings, the amount received on each bill for such property or service for a month or quarter or other term shall be exempt, but such exemption shall be applicable to all bills based on meters read on or after June 1, 1982, only where more than 1/2 of the number of days included in the month or other period billed are days subsequent to May 31, 1982.
(3)
Where a residence is a part of a multiple dwelling or other premises
consisting of residential and nonresidential units, or where a portion
of a residence is used for nondwelling purposes, including the conduct
of a trade or business, the same rules and regulations shall be applicable
that have been established by the Tax Commission in order to allocate
to such residence the portion of the sale of energy sources or services
attributable to the residential portion.
(4)
If the Tax Commission has prescribed a certificate to be taken by the vendor of the energy sources or services specified in Subsection J(1) of this section from the purchaser of such energy sources or services, such certificate shall be applicable for the purposes of this section. Where a certificate is required, unless such vendor shall have received such certificate in such form as the Tax Commission may prescribe, signed by the purchaser and setting forth his name and address, together with such other information as such Commission may require, stating that the premises for which such energy sources or services are purchased is used solely as a residence or identifying the residential portion of premises for which such energy sources or services are purchased, including instances where a multiple dwelling unit or other premises consists of residential and nonresidential units or where a portion of a residence is used for nondwelling purposes, such as the conduct of a trade or business, the provisions of this section shall not apply and the tax shall be imposed at the rate provided for in §§ 310-36 and 310-38 of this article. No further certificate need be furnished for any subsequent purchase for such premises if the information set forth in the certificate last furnished the vendor has not materially changed.
A.
Except as otherwise provided in this section, any sale or amusement
charge by or to any of the following or any use or occupancy by any
of the following shall not be subject to the sales and compensating
use taxes imposed under this article:
(1)
The State of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada) or political
subdivisions where it is the purchaser, user or consumer, or where
it is a vendor of services or property of a kind not ordinarily sold
by private persons;
(2)
The United States of America, and any of its agencies and instrumentalities,
insofar as it is immune from taxation where it is the purchaser, user
or consumer, or where it sells services or property of a kind not
ordinarily sold by private persons;
(3)
The United Nations or any international organization of which the
United States of America is a member where it is the purchaser, user
or consumer, or where it sells services or property of a kind not
ordinarily sold by private persons;
(4)
Any corporation, association, trust, or community chest, fund or
foundation organized and operated exclusively for religious, charitable,
scientific, testing for public safety, literary or educational purposes,
or to foster national or international amateur sports competition
(but only if no part of its activities involve the provision of athletic
facilities or equipment), or for the prevention of cruelty to children
or animals, no part of the net earnings of which inures to the benefit
of any private shareholder or individual, no substantial part of the
activities of which is carrying on propaganda or otherwise attempting
to influence legislation [except as otherwise provided in Subsection
(h) of Section 501 of the United States Internal Revenue Code of 1954,
as amended], and which does not participate in or intervene in (including
the publishing or distributing of statements) any political campaign
on behalf of any candidate for public office;
(5)
A post or organization of war veterans, or an auxiliary unit or society
of, or a trust or foundation for, any such post or organization:
(a)
Organized in this state;
(b)
At least 75% of the members of which are war veterans and substantially
all of the other members of which are individuals who are veterans
(but not war veterans), or are cadets, or are spouses, widows or widowers
of war veterans or such individuals; and
(c)
No part of the net earnings of which inures to the benefit of
any private shareholder or individual;
(6)
The following Indian nations or tribes residing in New York State:
Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,
Shinnecock, Tonawanda and Tuscarora, where it is the purchaser, user
or consumer; and
(7)
A not-for-profit corporation operating as a health maintenance organization
subject to the provisions of Article 44 of the Public Health Law.
B.
Nothing in this section shall exempt:
(2)
Sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in Subsection A(1), (4), (5) or (6) of this section, other than sales exempt under § 310-36D(2), from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section.
C.
Where any organization described in Subsection A(4) of this section carries on its activities in furtherance of the purposes for which it was organized, in premises in which, as part of said activities, it operates a hotel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder.
D.
Admissions.
(1)
Except as provided in Subsection D(2) of this section, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under § 310-36F:
(b)
A society or organization conducted for the sole purpose of
maintaining symphony orchestras or operas and receiving substantial
support from voluntary contributions;
(c)
National Guard organizations; or
(d)
A police or fire department of a political subdivision of the
state or a voluntary fire or ambulance company or exclusively to a
retirement, pension or disability fund for the sole benefit of members
of a police or fire department or to a fund for the heirs of such
members.
(2)
The exemption provided under Subsection D(1) shall not apply in the case of admissions to:
(a)
Any athletic game or exhibition unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless, in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in Subsection A(4) of this section; or
(b)
Carnivals, rodeos, or circuses in which any professional performer
or operator participates for compensation.
(3)
Admission charges for admission to the following places or events shall not be subject to any of the taxes imposed under § 310-36F:
(a)
Any admission to agricultural fairs if no part of the net earnings
thereof inures to the benefit of any stockholders or members of the
association conducting the same, provided that the proceeds therefrom
are used exclusively for the improvement, maintenance and operation
of such agricultural fairs.
(b)
Any admission to a home or garden which is temporarily open
to the general public as a part of a program conducted by a society
or organization to permit the inspection of historical homes and gardens,
provided that no part of the net earnings thereof inures to the benefit
of any private stockholder or individual.
(c)
Any admissions to historic sites, houses and shrines, and museums
conducted in connection therewith, maintained and operated by a society
or organization devoted to the preservation and maintenance of such
historic sites, houses, shrines and museums, provided that no part
of the net earnings thereof inures to the benefit of any private stockholder
or individual.
E.
Receipts from the service of trash removal shall be exempt from the
tax on such service imposed by this article, where such service is
rendered by a municipal corporation of the state, other than a city
of 1,000,000 or more, including such service rendered on its behalf,
under an agreement with such corporation.
A.
Where a sale of tangible personal property or services other than those described in § 310-36B, including an agreement therefor, is made in this County, but the property sold or the property upon which the services were performed is or will be delivered to the purchaser elsewhere, such sale shall not be subject to tax under this article. However, if delivery occurs or will occur in a city, county or school district imposing a tax on the sale or use of such property, pursuant to the authority of Article 29 of the Tax Law, the vendor shall be required to collect from the purchaser, as provided in § 1254 of the Tax Law of the State of New York, the aggregate sales or compensating use taxes imposed by the city, if any, county and school district in which delivery occurs or will occur, for distribution by the State Tax Commission to such taxing jurisdiction or jurisdictions.
B.
Where a sale of tangible personal property or services other than those described in § 310-36B, including an agreement therefor, is made outside this County, but the property sold or the property upon which the services were performed is or will be delivered to the purchaser in this County, such sale and use of such property or services shall be subject to tax under this article, and the vendor shall be required to collect from the purchaser, as provided in § 1254 of the Tax Law of the State of New York, the sales or use tax imposed by this article, for distribution by the State Tax Commission to this County.
C.
For the purposes of this section, delivery shall be deemed to include
transfer of possession to the purchaser and the receiving of the property
by the purchaser.
A.
Where a sale of a motor vehicle, including an agreement therefor,
is made in this County to a nonresident thereof, such sale shall not
be subject to tax under this article, despite the fact that such motor
vehicle is delivered to the purchaser within this County, provided
that the purchaser furnishes to the vendor, prior to taking delivery,
proof satisfactory to the Tax Commission that the purchaser is a nonresident
of this County, has no permanent place of abode within this County
and is not engaged in carrying on in this County any employment, trade,
business or profession in which the motor vehicle will be used in
this County, and such other proof as the Tax Commission may require
to ensure proper administration of the taxes imposed pursuant to the
authority of Article 29 of the Tax Law. However, if the purchaser
resides in a city, county or school district imposing a tax on the
use of such motor vehicle, the vendor shall be required to collect
from the purchaser, as provided in § 1254 of the Tax Law
of the State of New York, the aggregate compensating use taxes imposed
by the city, if any, county and school district in which the purchaser
resides, for distribution by the State Tax Commission to such taxing
jurisdiction or jurisdictions.
B.
A vendor shall not be liable for failure to collect tax on such sale of a motor vehicle, provided that the proof furnished to him by the purchaser pursuant to Subsection A of this section shows that the purchaser's residence is not in any city, county or school district which imposes a tax on the use of such motor vehicle, and provided that the vendor keeps such proof available for inspection by the State Tax Commission, and further provided that such proof is not known by the vendor, prior to making physical delivery of the motor vehicle, to be false.
C.
For purposes of this section, the term "motor vehicle" shall include
a motor vehicle as defined in § 125 of the Vehicle and Traffic
Law of the State of New York and a trailer as defined in § 156
of such law.
Any tax imposed under the authority of this article shall apply
only within the territorial limits of this County.
The following uses of property shall not be subject to the compensating
use tax imposed under this article:
A.
In respect to the use of property used by the purchaser in this County
prior to June 1, 1982.
B.
In respect to the use of property purchased by the user while a nonresident
of this County, except in the case of tangible personal property which
the user, in the performance of a contract, incorporates into real
property located in the County. A person while engaged in any manner
in carrying on in this County any employment, trade, business or profession
shall not be deemed a nonresident with respect to the use in this
County of property in such employment, trade, business or profession.
D.
In respect to the use of property which is converted into or becomes
a component part of a product produced for sale by the purchaser.
E.
In respect to the use of paper in the publication of newspapers and
periodicals.
F.
Municipal corporation or other state of jurisdiction.
(1)
In respect to the use of property or services to the extent that a retail sales tax or a compensating use tax was legally due and paid thereon, without any right to a refund or credit thereof, to any municipal corporation in this state or any other state or jurisdiction within any other state, but only when it is shown that such other state or jurisdiction allows a corresponding exemption with respect to the sale or use of tangible personal property or of any of the services upon which such a sale or compensating use tax was paid to this state and any of its municipal corporations, except as provided in Subsection F(2) of this section.
(2)
To the extent that a compensating use tax imposed by this article and the compensating use tax imposed by Article 28 of the Tax Law are at a higher aggregate rate than the rate of tax imposed in any other state or jurisdiction within any other state, the exemption provided in Subsection F(1) of this section shall be inapplicable and the taxes imposed by this article and by Article 28 shall apply to the extent of the difference between such aggregate rate and the rate paid in such other state or jurisdiction. Where a retail sales tax or a compensating use tax was legally due and paid to any municipal corporation in this state, without any right to a refund or credit thereof, with respect to the sale or use of tangible personal property or any of the services subject to sales or compensating use tax, if the use of such property or services is then subject to the compensating use tax imposed by this article and such tax is at a higher rate than the rate of tax imposed by the first municipal corporation, the tax imposed by this article shall also apply but only to the extent of the difference in such rates.
(3)
For the purposes of this subsection, a payment to the State Tax Commission
of a tax imposed by a municipal corporation shall be deemed a payment
to such municipal corporation.
G.
In respect to the use of spare parts (including engines), consumable
technical supplies, maintenance and ground equipment used exclusively
in the operation or handling or maintenance of aircraft, and aircraft
stores, brought into this state from a foreign country by a foreign
airline which holds a foreign air carrier permit issued by the Civil
Aeronautics Board pursuant to Section 402 of the Federal Aviation
Act of 1958, as amended, to engage in foreign air transportation,
provided that:
(1)
Such property is to be used on aircraft (or directly in the operation,
handling or maintenance of aircraft) of the airline providing foreign
air transportation services (or such aircraft of another foreign airline
eligible under this subsection); and
(2)
Such property would not be subject to taxes imposed in the foreign
country in which the particular foreign airline is based if brought
into such country by a United States airline operating in that country.
H.
In respect to the use of a thoroughbred, standardbred or quarter horse purchased outside the County and brought into the County for the purpose of entering a racing event or events on which pari-mutuel wagering is authorized by law, and to prepare therefor; provided, however, that the exemption contained in this subsection shall not apply to any such horse which enters racing events in this County on more than five days in any one calendar year. Nothing contained herein shall alter the exemption provided to nonresidents, as specified in Subsection B of this section.
A.
Refund or credit; conditions.
(1)
Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to § 310-36A or 310-38 on:
(a)
The sale or use within this County of tangible personal property
if the purchaser or user, in the performance of a contract, later
incorporates that tangible personal property into real property located
outside this County;
(b)
The sale or use of tangible personal property purchased in bulk,
or any portion thereof, which is stored and not used by the purchaser
or user within this County if that property is subsequently reshipped
by such purchaser or user to a point outside this County for use outside
this County;
(c)
The sale to or use by a contractor or subcontractor of tangible personal
property if that property is used by him solely in the performance
of a preexisting lump sum or unit price construction contract;
(d)
The sale or use within this County of tangible personal property,
not purchased for resale, if the use of such property in this County
is restricted to fabricating such property (including incorporating
it into or assembling it with other tangible personal property), processing,
printing or imprinting such property and such property is then shipped
to a point outside this County for use outside this County; or
(e)
The sale to or use by a veterinarian of drugs or medicine if such drugs or medicine is used by such veterinarian in rendering services which are exempt pursuant to § 310-40F of this article, to livestock or poultry used in the production for sale of tangible personal property by farming or if such drugs or medicine is sold to a person qualifying for the exemption provided for in § 310-40A(6) of this article for use by such person on such livestock or poultry.
(2)
For the purposes of Subsection A(1)(c), the term "preexisting lump sum or unit price construction contract" shall mean a contract for the construction of improvements to real property under which the amount payable to the contractor or subcontractor is fixed without regard to the costs incurred by him in the performance thereof, and which was irrevocably entered into prior to the date of the enactment of this article or the enactment of a law increasing the rate of tax imposed under this article or resulted from the acceptance by a governmental agency of a bid accompanied by a bond or other performance guaranty which was irrevocably submitted prior to such date.
(3)
Where the tax on the sale or use of such tangible personal property has been paid to the vendor, to qualify for such refund or credit, such tangible personal property must be incorporated into real property as required in Subsection A(1)(a) above, reshipped as required in Subsection A(1)(b) above or used in the manner described in Subsection A(1)(c), (d) and (e) above within three years after the date such tax was payable to the State Tax Commission by the vendor pursuant to § 1137 of the Tax Law. Where the tax on the sale or use of such tangible personal property was paid by the applicant for the credit or refund directly to the State Tax Commission, to qualify for such refund or credit, such tangible personal property must be incorporated into real property as required in Subsection A(1)(a) above, reshipped as required in Subsection A(1)(b) above or used in the manner described in Subsection A(1)(c), (d) and (e) above within three years after the date such tax was payable to the State Tax Commission by such applicant pursuant to Article 28 of the Tax Law. With respect to a sale or use described in Subsection A(1)(c) above, the purchaser or user shall be entitled to a refund or credit of the amount of the taxes imposed by this article if enacted later than the date of such contract or bid, or of the amount reflecting an increase in the rate of tax enacted later than said date, as the case may be, but only to the extent that all such sales and use taxes paid on such sale or use under the aggregate statewide and local taxes imposed under Article 28 and by authority of Article 29 exceeded an amount computed by applying against such sale or use the aggregate of the rates of statewide and local sales and use taxes that were in effect at the time such contract was entered into or such bid was submitted.
B.
Subject to the conditions and limitations provided for in this subsection, a refund or credit shall be allowed for a tax paid pursuant to § 310-36A or 310-38 on the sale to or use by an omnibus carrier described in this subsection of any omnibus, and of parts, equipment, lubricants, motor fuel, diesel motor fuel, maintenance, servicing or repair purchased and used in the operation of any such omnibus by such carrier. Any such omnibus carrier must provide local transit service in this state and operate pursuant to a certificate of public convenience and necessity issued by the Commissioner of Transportation of this state or by the Interstate Commerce Commission of the United States or pursuant to the contract, franchise or consent between such carrier and a city having a population of more than 1,000,000 inhabitants, or any agency of such city. The amount of such refund or credit shall be determined by first computing the local transit service percentage which shall be the proportion that such carrier's vehicle mileage in local transit service in this state in the calendar year immediately preceding the end of the quarterly return period, prescribed by § 1136 of the Tax Law, to which such refund or credit relates bears to such carrier's total mileage operated in this state in such year. An omnibus carrier which was not engaged in local transit service in the preceding calendar year shall determine such percentage with respect to its first four quarterly returns filed pursuant to § 1136 of the Tax Law by using the proportion that such carrier's vehicle mileage in local transit service in this state in the first three months of such operation bears to such carrier's total mileage operated in this state in such period.
(1)
The amount of the refund or credit allowable on the local tax paid
on such purchases or uses then shall be determined in accordance with
the following table:
|
If the local transit service percentage is:
|
The refund or credit is:
| |
|---|---|---|
|
Less than 10%
|
None
| |
|
10%
|
10% of such tax
| |
|
Greater than 10% but less than 70%
|
10% plus (the product of 1.5 times each whole percent in excess
of 10%) of such tax
| |
|
70% or more
|
100% of such tax
|
(2)
For purposes of this subsection, local transit service, vehicle mileage
and total mileage operated shall be as defined by rule or regulation
of the State Tax Commission and records satisfactory to the Tax Commission
shall be maintained by the carrier. An application for a refund or
credit pursuant to this subsection must be filed with such Commission
within the time provided by Subdivision (a) of § 1139 of
the Tax Law. Such application shall be in such form as the Tax Commission
may prescribe. Where an application for credit has been filed, the
applicant may immediately take such credit on the return which is
due coincident with or immediately subsequent to the time that he
files his application for credit. However, the taking of the credit
on the return shall be deemed to be part of the application for credit
and shall be subject to the provisions in respect to applications
for credit in § 1139 of the Tax Law as provided in Subdivision
(e) of such section.
C.
A refund or credit equal to the amount of sales or compensating use tax imposed by Article 28 of the Tax Law and under this article, and paid on the sale or use of tangible personal property, shall be allowed the purchaser where such property is later used by the purchaser in performing a service subject to tax under § 310-36C(1), (2), (3) or (5) or under § 310-38 and such property has become a physical component part of the property upon which the service is performed or has been transferred to the purchaser of the service in conjunction with the performance of the service subject to tax or if a contractor, subcontractor or repairman purchases tangible personal property and later makes a retail sale of such tangible personal property, the acquisition of which would not have been a sale at retail to him but for the last sentence of Subsection (1) of the definition of "retail sale" in § 310-35B. An application for the refund or credit provided for herein must be filed with the Tax Commission within the time provided by Subdivision (a) of § 1139 of the Tax Law. Such application shall be in such form as the Tax Commission may prescribe. Where an application for credit has been filed, the applicant may immediately take such credit on the return which is due coincident with or immediately subsequent to the time that he files his application for credit. However, the taking of the credit on the return shall be deemed to be part of the application for credit. The procedure for granting or denying such applications for refund or credit and review of such determinations shall be as provided in Subdivision (e) of § 1139 of the Tax Law.
The taxes imposed by this article under the authority of Article
29 of the Tax Law shall be administered and collected by the State
Tax Commission in the same manner as the taxes imposed under Article
28 of the Tax Law are administered and collected by such Commission.
All of the provisions of said Article 28 relating to or applicable
to the administration and collection of the taxes imposed by that
article shall apply to the taxes imposed by this article, including
§§ 1101, 1106(e), 1111, 1118(2), 1119 and 1131 through
1147, together with any amendment thereto, with the same force and
effect as if those provisions had been incorporated in full into this
article except as otherwise provided in § 1250 of the Tax
Law.
[Amended 5-21-1985 by Res. No. 149-85; 6-1-1994 by Res. No. 134-94; 8-21-2001 by Res. No. 156-01]
A.
The County of Saratoga will distribute the sum of $3,000,000 out
of sales and use tax revenues available to it for County purposes.
B.
Commencing on June 1, 2002, that said sum of $3,000,000 not retained
for County purposes shall be distributed to the cities and towns of
said County in proportion to their respective populations, determined
in accordance with the latest decennial federal census.
C.
Said distribution
shall be made on an annual basis until further action of the Board.
This article shall be construed and enforced in conformity with
Articles 28 and 29 of the Tax Law of the State of New York pursuant
to which the same is enacted.
If any provision of this article or the application thereof
shall for any reason be adjudged by any court of competent jurisdiction
to be invalid, such judgment shall not affect, impair or invalidate
the remainder of this article but shall be confined in its operation
to the provision thereof directly involved in the controversy in which
such judgment shall have been rendered and the application of such
provision to other persons or circumstances shall not be affected
thereby.
This article shall take effect on the first day of June 1982,
except that certificates of registration may be filed with the State
Tax Commission and certificates of authority to collect tax may be
issued by the State Tax Commission prior to said date.
