[Adopted 6-19-1968 (Ch. 83 of the 1967 Code)]
Any tax imposed under the authority of this article shall apply
only within the territorial limits of this City.
As used in this article, 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. "Dues of a life member" shall be an annual
equivalent to the amount paid as "dues," within this definition, by
an active annual member, whether or not the life member paid for his
life membership prior to the imposition of the tax by this article.
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, motel, boardinghouse or club, whether or not meals
are served.
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
whom 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.
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 person who pays an amusement charge or who is otherwise required to pay the tax imposed under such § 196-7.
Any occupant of any room or rooms in a hotel for at least
90 consecutive days, with regard to the period of such occupancy.
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.
Any place where any facilities for entertainment, amusement
or sports are provided.
A purchase by any person for any purpose other than those
set forth in Subsection A(1) and (2) of the definition of "retail
sale."
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.
Any person who collects or receives or is under a duty to
collect an amusement charge.
The consideration received for occupancy, valued in money,
whether received in money or otherwise.
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 § 196-8A(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(2), 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 terms "real property," "property" or "land" are defined in the Real Property Tax Law,[1] 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.
[Amended 6-30-1971]
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 laws 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 roof garden, cabaret or other similar place which furnishes
a public performance for profit.
Any room or rooms of any kind in any part or portion of a
hotel which is available for or let out for any purpose other than
a place of assembly.
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.
Any club or organization of which a material purpose or activity
is social or athletic.
Corporeal personal property of any nature. However, except for purposes of the tax imposed by § 196-4, 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 of New
York and making sales, whether at such place of business or elsewhere,
to persons within the City of Glens Falls 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 City of Glens Falls of tangible personal
property or services, the use of which is taxed by this Article.
Any other person making sales to persons within the City of
Glens Falls of tangible personal property or services, the use of
which is taxed by this Article, who may be authorized by the New York
State Tax Commission to collect such tax.
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 New York State Tax Commission as a vendor pursuant to the provisions
of § 1101(b)(8)(ii) of the Tax Law of the State of New York.
[1]
Editor's Note: See § 102 of the Real Property Tax
Law.
On and after March 1, 1969, there is hereby imposed and there
shall be paid a tax on one and 1 1/2% upon the receipts from
every retail sale of tangible personal property except as otherwise
provided in this Article.
On and after March 1, 1969, there is hereby imposed and there
shall be paid a tax on one and 1 1/2% upon 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 on 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.
[Amended 6-30-1971]
On and after March 1, 1969, there is hereby imposed and there shall be paid a tax of 1 1/2% upon the receipt 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 charges made to patrons or customers, except those receipts taxed pursuant to § 196-7.
A.
This tax shall apply in those instances where:
(1)
The sale is for consumption on the premises where sold.
(2)
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.
(3)
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.
B.
The tax imposed by this section shall not apply to:
[Amended 4-18-1973 by resolution]
(1)
Food or drink which is sold to an airline for consumption while in
flight.
(2)
Food or drink sold to a student of a nursery school, kindergarten, 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, 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 B(2) 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.
[Added 2-19-1969]
(3)
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.
[Added 2-21-1973]
On and after March 1, 1969, there is hereby imposed and there
shall be paid a tax of 1 1/2% upon the rent for every occupancy
of a room or rooms in a hotel in this city, except that the tax shall
not be imposed:
On and after March 1, 1969, there is hereby imposed and there
shall be paid a tax of 1 1/2% upon admission charges and payment
of dues. This tax shall apply to:
A.
Any admission charge where such admission charge is in excess of
$0.10 to or for the use of any place of amusement in this city, 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.
B.
The dues paid to any social or athletic club in this city, 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 does, 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 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 March 1, 1969. In the case of a life membership, the tax shall
be upon the annual amount paid by active annual members as dues, whether
or not the life member paid for or was admitted to such membership
prior to the imposition of the tax under this Article, and shall be
paid annually by the person holding such life membership at the time
of payment of dues by active annual members.
C.
The amount paid as charges of a roof garden, cabaret or other similar
place in the state.
On and after March 1, 1969, there is hereby imposed and there
shall be paid a tax of 1 1/2% upon:
A.
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 personal or individual
in nature and 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 or maintaining, servicing or
repairing tangible personal property 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 terms "real property," "property" or "land" are defined in
the Real Property Tax Law,[1] 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; provided, however, that nothing contained in this Subsection A(3) shall be construed to exclude from tax under this Subsection A(3) or under § 196-4 any charge made by a person furnishing a service subject to tax under § 196-4 for installing property at the premises of a purchaser of such a taxable service for use in connection with such service.
[1]
Editor's Note: See § 102 of the Real Property Tax
Law.
(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 New York State Real Property Tax
Law,[2] 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, 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.
[2]
Editor's Note: See § 102 of the Real Property Tax
Law.
A.
The taxes imposed under §§ 196-3, 196-5 and 196-8 shall be paid upon all sales made and services rendered on or after March 1, 1969, although made on or rendered under a prior contract, except as provided in § 196-19, 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 November 1, 1968, 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 November 1, 1968, from any other similar
property in the possession of the vendor and identified as having
been appropriated to such sale or agreement of sale.
(3)
The purchaser, before March 1, 1969, shall have paid to the vendor
not less than 10% of the sale price of said property.
B.
The tax imposed under § 196-4 shall be paid with respect to receipts for property or services sold on or after March 1, 1969, 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 March 1, 1969, only where more than 1/2 the number of days included in the month or other period billed are days subsequent to February 28, 1969; 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 March 1, 1969, 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 § 196-6 shall be paid upon any occupancy on and after March 1, 1969, 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 § 196-6 to the extent that it covers any period on and after March 1, 1969, 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 § 196-7 shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after March 1, 1969, 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 March 1, 1969, 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 § 196-8A(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.
[Amended 6-30-1971]
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 city, on
and after March 1, 1969, except as otherwise exempted under this Article,
of any:
B.
Applicability.
(1)
For purposes of Subsection A(1) of this section, the tax shall be at the rate of one and 1 1/2% 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.
(2)
For purposes of Subsection A(2) of this section, the tax shall be at the rate of one and 1 1/2% 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 deemed a taxable use by him. Notwithstanding the foregoing, for purposes of Subsection A(2) of this section, there shall be no tax on any 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 terms "real property," "property" or "land" are defined in the Real Property Tax Law,[1] 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.
[1]
Editor's Note: See § 102 of the Real Property Tax
Law.
(3)
For purposes of Subsection A(3) and (4) of this section, the tax shall be at the rate of 1 1/2% 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.
A.
The retail sales tax imposed under § 196-3 and the compensating use tax imposed under § 196-10, when computed in respect to tangible personal property whenever manufactured, processed or assembled and used by such manufacturer, producer or assembler in the subsection 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 § 196-10 hereof.
[Amended 6-30-1971]
B.
Tangible personal property which has been purchased by a resident
of this city outside of this city for use outside of this city 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 city by him for more than six months prior to its use within
this city, such property shall be taxed on the basis of current market
value of the property at the time of its first use within this city.
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 city other than for complete consumption or for incorporation
into real property located in this city and used in the performance
of a contract or subcontract within this city 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 city.
C.
With respect to property leased or sold under a contract deferring
payments, 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.
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.
B.
Where a sale of tangible personal property or services, other than those described in § 196-4, including an agreement therefor, is made in this city, 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, the county and the school district in which delivery occurs or will occur, for distribution by the State Tax Commission to such taxing jurisdiction or jurisdictions.
C.
Where a sale of tangible personal property or services, other than those described in § 196-4, including an agreement therefor, is made outside this city, but the property sold or the property upon which the services were performed is or will be delivered to the purchaser in the city, 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 sale or use tax imposed by this Article, for distribution by the State Tax Commission to this city.
A.
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" shall include a trailer
as defined in § 156 of such law.
B.
Sales to nonresidents.
(1)
Where a sale of a motor vehicle, including an agreement therefor,
is made in this city 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 city, provided that
the purchaser furnishes to the vendor, prior to taking delivery, proof
satisfactory to the Tax Commission that the purchaser:
(2)
Such other proof as the Tax Commission may require to ensure proper administration of the taxes imposed under § 196-3 shall also be furnished.
(3)
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 jurisdictions.
(4)
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 B of this section shows that the purchaser's residence is not in any city, county or school distict which imposes a tax on the use of such motor vehicle, and provided that the vendor keeps such proof available for inspection by the 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.
Receipts from the following shall be exempt from the tax on retail sales imposed under § 196-3 and the compensating use tax imposed under § 196-10.
A.
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% natural fruit juice; soft drinks, sodas and beverages, such as are ordinarily dispensed at soda fountains or in connection therewith, other than coffee, tea and 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 § 196-5.
B.
Water, when delivered to the consumer through mains or pipes.
C.
Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings and products consumed by humans for the preservation
of health, but not including medical equipment and supplies, other
than such drugs and medicines, or cosmetics or toilet articles, notwithstanding
the presence of medicinal ingredients therein.
D.
Prosthetic aids, hearing aids or eyeglasses and artificial devices
designed for the use of a particular individual to correct or alleviate
physical incapacity.
E.
Newspapers and periodicals.
F.
Tangible personal property, except property incorporated in a building
or structure, for use or consumption directly and exclusively in the
production for sale of tangible personal property by farming, including
stock, dairy, poultry, fruit, fur-bearing animals and truck farming.
The term "farming" shall also include ranching, operating nurseries,
greenhouses or other similar structures used primarily for the raising
of agricultural, horticultural or floricultural commodities and operating
orchards.
[Amended 2-19-1969]
G.
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 retail sale, as defined in § 196-2, and shall not be exempt from the retail sales tax.
H.
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.
I.
Fuel sold to an airline for use in its airplanes.
J.
Tangible personal property purchased for use or consumption directly
and exclusively 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.
K.
The flags of the United States of America and the State of New York.
L.
Tangible personal property sold through coin-operated vending machines
at $0.10 or less, provided that the retailer is primarily engaged
in making such sales and maintains records satisfactory to the State
Tax Commission.
M.
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.
[Added 6-30-1971; amended 2-21-1973[1]]
[1]
Editor's Note: This amendment is retroactive to and deemed
to have been in full force and effect since 9-1-1972.
N.
Tangible personal property sold to a contractor, subcontractor or repairman for use in erecting a structure or building of an organization described in § 196-18A or adding to, altering or improving real property, property or land of such an organization, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law; provided, however, that no exemption shall exist under this subsection unless such tangible personal property is to:
[Added 6-30-1971]
O.
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 § 196-18A, as the terms "real property," "property" or "land" are defined in the Real Property Tax Law.
[Added 6-30-1971]
P.
Tangible personal property sold by a contractor, subcontractor or repairman to a person other than an organization described in § 196-18A 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.
[Added 6-30-1971]
A.
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 § 1964 if the charge for such services is a toll charge
or a charge for mileage services, including the associated station-terminal
equipment.
B.
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 § 196-4. 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.
All sales of tangible personal property for use or consumption directly and exclusively in the production of tangible personal property, gas, electricity, refrigeration or steam, for sale, by manufacturing, processing, generating, assembling, refining, mining, extracting, farming, agriculture, horticulture or floriculture and all sales of telephone central-office equipment and station apparatus or comparable telegraph equipment for use directly and exclusively in receiving at destination or in initiating and switching telephone or telegraph communication shall be exempt from taxes imposed under §§ 196-3 and 196-4.
[Amended 2-19-1969]
D.
Telephone and telegraph service paid for by inserting coins in coin-operated telephones where the charge is $0.10 or less shall be exempt from the tax imposed under § 196-4.
E.
Energy sources and services for residences.
[Added 1-6-1981]
(1)
Notwithstanding any other provision of law or this section to the contrary, effective March 1, 1981, 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 hearing purposes shall be exempt from the tax on retail sales imposed under §§ 196-3 through 196-8 and the compensating use tax imposed under § 196-10 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 §§ 196-3 through 196-8 of this Article.
[Amended 2-10-1981]
(2)
The exemption set forth in this subsection shall apply to receipts from all retail sales and uses described in Subsection E(1) of this section made, rendered or arising therefrom on or after March 1, 1981, 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 March 1, 1981, only where more than 1/2 of the number of days included in the month or other period billed are days subsequent to February 28, 1981.
(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 E(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 §§ 196-3 through 196-8 and 196-10. 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.
[Amended 2-10-1981]
B.
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 § 196-8A(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 veterinarian, shall not be subject to tax under § 196-3 or under § 196-10. 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 retail sale, as defined in § 196-2, and shall not be exempt from retail sales tax.
The following uses of property shall not be subject to the compensating
use tax imposed under this Article:
A.
The use of property used by the purchaser in this city prior to March
1, 1969.
B.
The use of property purchased by the user while a nonresident of
this city except in the case of tangible personal property which the
user, in the performance of a contract, incorporates into real property
located in the city. A person, while engaged in any manner in carrying
on in this city any employment, trade, business or profession, shall
not be deemed a nonresident with respect to the use in this city of
property in such employment, trade, business or profession.
D.
The use of property which is converted into or becomes a component
part of a product produced for sale by the purchaser.
E.
The use of paper in the publication of newspapers and periodicals.
F.
The use of property or services to the extent that a retail sales tax or compensating use tax was legally due and paid thereon, without any right to a refund or credit thereof, to any municiple 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(1) of this section.
[Amended 2-19-1969]
(1)
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 this Subsection F above 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.
(2)
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.
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 for
the prevention of cruelty to children or animals, no part of the net
earnings for 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 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.
B.
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 operated a hotel, occupancy of rooms in the premises and rents there from received by such corporation or association shall not be subject to tax hereunder.
D.
Organizations exempt from tax.
(1)
Except as provided in Subsection D(2), 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 § 196-7:
(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, posts or organizations of war
veterans or auxiliary units or societies of any such posts or organizations,
if such posts, organizations, units or societies are organized in
this state and if no part of their net earnings inures to the benefit
of any private stockholder or individual.
(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.
(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 § 196-7:
(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.
[Amended 2-19-1969]
A.
Tangible personal property.
(1)
Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to §§ 196-3 and 196-10.
(a)
On 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)
On 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)
On 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. For
the purpose of this subsection, 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.
(d)
On 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.
(2)
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) or (d) 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) or (d) 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.
(3)
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.
Tangible personal property used in performance of taxable services.
[Amended 6-30-1971]
(1)
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 § 196-8A(1), (2), (3) or (5) or under § 196-10 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 A(2) of the definition of "retail sale" in § 196-2.
(2)
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.
(3)
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.
(4)
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.
[Amended 6-30-1971]
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(b), 1119 and 1131 through
1147 of the Tax Law, together with any amendments 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.
A.
As used in this section, "net collections" shall mean the moneys
collected from the taxes imposed pursuant to this Article after deducting
therefrom expenses of administration and collection and amounts refunded
or to be refunded.
B.
Net collections distributed to this city by the State Tax Commission
pursuant to § 1261 of the Tax Law of the State of New York
shall be paid into the treasury of the city, shall be credited to
and deposited in the general fund thereof and shall be available for
any city purpose. Expenditures from the proceeds of the taxes imposed
by this Article shall not be considered as part of the cost of government
within the meaning of any limitation on expenditures contained in
any general, special or local law applicable to this city.
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.[1]
