The arguments in support ofĬhapter 755 apply equally to all trucks in New York. The same permits as all tractor and trailer combinations and otherwiseĪre treated the same as tractor and trailer combinations, but do notĮnjoy the same sales tax exempt status. In a roll off business, pay the same road and fuel taxes, are subject to These trucks, such as heavy delivery or dump trucks or vehicles engaged Chapter 755 did not, however, provide theseĮxemptions for other heavy trucks that are not tractor-trailer combina.
To encourage the purchase and use of newer, more productive and saferĮquipment in New York. To remove the incentive for performing maintenance outside New York and The purposes of Chapter 755 were to increase theĬompetitiveness of New York's interstate trucking industry by providingĪ sales tax exemption similar to that given in large neighboring states, Pounds, and the property installed thereon for their equipping, mainte. Taxes, used in combinations with gross vehicle weights of over 26,000 Tractors, trailers and semitrailers from State and local sales and use Of this act does not apply to city and county taxes imposed pursuant toĬhapter 755 of 1987 exempted the purchase, lease and repair of heavy Section 6 provides that the exception added by Section 1 and Section 5 Parts, equipment and other property used to maintain or repair such The purchase or lease of trucks in excess of 33,000 pounds, and the The Tax Law to exempt from the State portion of the sales and use tax Section 5 adds a new paragraph 44 to subdivision (a) of section 1115 of
To the additional sales tax for a metropolitan commuter transportationĭistrict imposed pursuant to section 1109 of the Tax Law.
Retire MAC bonds pursuant to sections 11 of the Tax Law, nor Section 5 of this act do not apply to any local sales tax imposed to
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