NYC-WTC_000195490

NYC 9/11 Public Portal Document

LEGISLATIVE HISTORY

cle services, interior decorating, contract cleaning and tools, supplies and services used or consumed in the maintenance! services, previously taxed exclusively production processes, including film produption, are ;y’s by the City, are added to the State’s tax base exempt from the City tax, bringing City tax law into r 1, (effective date; June 1, 1990). The Stated and City conformity with the State (effective date; September des ' sales taxes due on automobile and boat leases of 1,1996). This law was amended October 1,1997 to / duration greater than one year is due in total at the include live theatrical performances. The services the inception of the lease and is no longer spread over of installing, repairing, maintaining and servicing by the life of'the lease (effective date; June 1, 1990). tangible personal property used to produce a product be The implementation of the CBECP is delayed for sale by manufacturing, processing and ted indefinitely. assembling are exempt from the City tax, reducing Ite; 1991 Shipping, transportation, postage and similar the City's MAC tax base, bringing City tax law into delivery, charges, telephone answering services, and conformity with the State (effective date; September ght sales of prewritten software are added to the State 1,1996). ing and MAC tax bases (effective date; September 1, 1997 The State and City exempt clothing items under te; 1991). $100, excluding footwear, during the week of 1992 The additional cost of a new alternative fuel vehicle September 1-7, 1997, and repealed their taxes on Sts (AFV) above the sales price of a comparable clothing and footwear purchases under $500 during to gasoline or diesel powered vehicle and parts and the weeks, of September 1-7 and January 17-23, in ; labor charges related to converting a gasoline or 1998, reducing the State and the City’s MAC tax ive ; ‘ diesel powered vehicle to an AFV are exempted bases. The State permanently repealed its four ' from the State and MAC tax bases. This exemption, percent shies tax on clothing items and footwear ' set to expire five years after the effective date of purchases under $110, and gave local governments uly September 1, 1992, was subsequently extended the option to match the repeal. If a locality within nal ' through 2002. the MCTD opts to repeal, clothing is also exempted 199S Interior decorating and design services are exempt from the 0.25 percent MCTD sales tax. The locality nd ,from the City tax, reducing the City’s non-MAC tax reimburses the MCTD for one half of the tax Sn- base (effective date; December 1, 1995). The State foregone and the State reimburses the MCTD for the 9).i other half (effective date; December 1, 1999). New we requires cigarette stamping agents to prepay State \ and local sales taxes (at a seven percent blended exemptions include; emissions inspection equipment ve rate) on sales of cigarettes distributed to licensed purchased by an official inspection station (effective wholesalers, chain stores and retailers (effective date; September 1,1997); bus purchases and repairs, ue date; September 1,1995). coin-operated car washes, coin-operated bulk

i ■i 1996 The retail sale of shopping papers to the publishers and! related printing services are exempt from the State and MAG tax bases (effective date; September vending machines and photocopying machines at fifty cents or less, teniporary transportation devices sold through coin-operated equipment, food or drink (except hot drinks or sandwiches) sold through coin­ s’ /i i 1,11996). The State and City repealed their taxes on clothing and footwear purchases under $500 during the week of January 18-24, 1997, reducing the State operated vending machines, wine or wine product furnished by the official agent of a farm, winery, wholesaler, or importer at a wine tasting, and ' and the City’s MAG tax bases. Printed promotional receipts from admissions to all circuses (effective materials delivered through the mail and associated date; December 1, 1997); internet access services, shipping services are exempt from State and City defined as the service of providing connection to the taxes, reducing the State and MAC tax bases internet and including the provision of (effective date; March li 1997). Vehicles leased by communication or navigation software, an E-mail Manhattan residents are exempt from the eight address. E-mail software, news, headlines, space for percent parking and garaging surcharge, reducing a website and website services (effective;date; the City’s non-MAC tax base (effective date; February 1, 1997);; receipts from the sale bf the December 1, 1996). Parking charges paid to service of installing alternative fuel refueling ' municipally-Owned and operated parking facilities property (property used for storing and/or axe exempt! from State and City sales taxes, other dispensing fuel) and receipts from the retail sale of than the eight percent Manhattan parking surcharge alternative fuel refueling property (effective date; (effective date; December 1, 1996). Certain parts. I

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