N.Y. Tax Law § 1106 — Transitional provisions

§ 1106. Transitional provisions. (a) The taxes imposed under\nsubdivisions (a), (c) and (d) of section eleven hundred five shall be\npaid upon all sales made and services rendered on or after August first,\nnineteen hundred sixty-five although made on or rendered under a prior\ncontract, except as provided in section eleven hundred nineteen, and\nexcept that a delivery or transfer of possession of tangible personal\nproperty made after said date pursuant to an agreement for the sale of\nsaid property made before April first, nineteen hundred sixty-five shall\nnot be subject to tax if: (1) such agreement for the sale of said\nproperty was made in writing, (2) the particular item or items of\nproperty so sold or agreed to be sold were segregated, before April\nfirst, nineteen hundred sixty-five, from any other similar property in\nthe possession of the vendor and identified as having been appropriated\nto such sale or agreement of sale, and (3) the purchaser, before August\nfirst, nineteen hundred sixty-five shall have paid to the vendor not\nless than ten percent of the sale price of said property.\n (b) The tax imposed under subdivision (b) of section eleven hundred\nfive shall be paid with respect to receipts for property or services\nsold on or after August first, nineteen hundred sixty-five although made\nunder a prior contract. Where property or service is sold on a monthly,\nquarterly or other term basis and the bills for such property or service\nare based on meter readings, the amount received on each bill for such\nproperty or service for a month or other term shall be a receipt subject\nto the tax, but such tax shall be applicable to all bills based on\nmeters read on or after August first, nineteen hundred sixty-five only\nwhere more than one-half of the number of days included in the month or\nother period billed are days subsequent to July thirty-first, nineteen\nhundred sixty-five; provided, however, that where such bills are for\ntelephone or telegraph service the tax shall apply to all receipts on\nsuch bills dated on or after August first, nineteen hundred sixty-five,\nfor which no previous bill was rendered, excepting, however, charges for\nservices furnished before the date of the first of such bills.\n (c) The tax imposed under subdivision (e) of section eleven hundred\nfive shall be paid upon any occupancy on and after August first,\nnineteen hundred sixty-five, although such occupancy is pursuant to a\nprior contract, lease or other arrangement. Where rent is paid on a\nweekly, monthly or other term basis, the rent shall be subject to the\ntax imposed under such subdivision (e) to the extent that it covers any\nperiod on and after August first, nineteen hundred sixty-five and such\nrent shall be apportioned on the basis of the ratio of the number of\ndays falling within said period to the total number of days covered\nthereby.\n (d) Except as otherwise hereinafter provided, the tax imposed under\nsubdivision (f) of section eleven hundred five shall be applicable to\nany admission to or the use of facilities of a place of amusement\noccurring on or after August first, nineteen hundred sixty-five, whether\nor not the admission charge has been paid prior to such date, unless the\ntickets were actually sold and delivered (other than for resale) prior\nto August first, nineteen hundred sixty-five to a person attending the\nperformance occurring on or after such date.\n (e) A refund or credit equal to the amount of the sales or\ncompensating use tax paid on the sale or use of tangible personal\nproperty, under a local law, ordinance or resolution imposed pursuant to\nthe authority of chapter eight hundred seventy-three of the laws of\nnineteen hundred thirty-four, as amended, or chapter two hundred\nseventy-eight of the laws of nineteen hundred forty-seven, as amended,\nshall be allowed, upon application to the tax commission as provided for\nherein, where such property has been used by the purchaser or user in\nperforming the services subject to tax under paragraphs (1), (2), (3)\nand (5) of subdivision (c) of section eleven hundred five and such\nproperty has become a physical component part of the property upon which\nthe services are performed or has been transferred to the purchaser of\nthe service in conjunction with the performance of the service subject\nto tax, except that such refund or credit may not exceed the combined\nstate and local taxes, if any, paid, pursuant to this article and under\na tax imposed pursuant to the authority of article twenty-nine of this\nchapter, on the sale or use of the service in connection with which such\nproperty was used. Any refund or credit under this subdivision shall be\npaid out of or charged against the sales and use tax revenues derived\nfrom the taxes imposed under this article and pursuant to the authority\nof article twenty-nine of this chapter in the same proportion as the\nrespective rates of such state and local taxes bear to the combined rate\nof both such taxes. The amount to be paid out of or charged against\nsales and use tax revenues of localities derived from the taxes imposed\npursuant to the authority of article twenty-nine of this chapter shall\nbe paid out of or charged against such revenues of the locality which\nimposes the tax on the sale or use of the service in connection with\nwhich such property was used. An application for the refund or credit\nprovided for herein may not be made until the tax on the sale or use of\nthe service has been reported to the tax commission in the return of the\nvendor or the return of the customer, where such return is required, and\nsuch application must be made within three years of the time such tax\nwas payable to the tax commission. Where an application for credit has\nbeen filed, the applicant may immediately take such credit on the return\nwhich is due coincident with or immediately subsequent to the time that\nhe files his application for credit. However, the taking of the credit\non the return shall be deemed to be part of the application for credit.\nThe procedure for granting or denying such applications for refund or\ncredit and review of such determinations shall be as provided in\nsubdivision (b) of section eleven hundred thirty-nine. No interest shall\nbe allowed or paid upon any refund made or credit allowed pursuant to\nthis subdivision.\n (f) With respect to the additional tax of one percent imposed\neffective April first, nineteen hundred sixty-nine, the provisions of\nsubdivisions (a), (b), (c), (d) and (e) of this section apply, except\nthat for the purposes of this subdivision, all references in said\nsubdivisions (a), (b), (c) and (d) to August first, nineteen hundred\nsixty-five shall be read as referring to April first, nineteen hundred\nsixty-nine, all references in said subdivision (a) to April first,\nnineteen hundred sixty-five shall be read as referring to December\nfirst, nineteen hundred sixty-eight, and the reference in said\nsubdivision (b) to July thirty-first, nineteen hundred sixty-five shall\nbe read as referring to March thirty-first, nineteen hundred sixty-nine.\nNothing herein contained shall be deemed to exempt from tax at the rate\nin effect prior to April first, nineteen hundred sixty-nine any\ntransaction which may not be subject to the additional tax imposed\neffective on that date.\n (g) With respect to the additional tax of one percent imposed\neffective June first, nineteen hundred seventy-one, the provisions of\nsubdivisions (a), (b), (c), (d) and (e) of this section apply, except\nthat for the purposes of this subdivision, all references in said\nsubdivisions (a), (b), (c) and (d) to August first, nineteen hundred\nsixty-five shall be read as referring to June first, nineteen hundred\nseventy-one, all references in said subdivision (a) to April first,\nnineteen hundred sixty-five shall be read as referring to February\nfirst, nineteen hundred seventy-one, and the reference in said\nsubdivision (b) to July thirty-first, nineteen hundred sixty-five shall\nbe read as referring to May thirty-first, nineteen hundred seventy-one.\nNothing herein contained shall be deemed to exempt from tax at the rate\nin effect prior to June first, nineteen hundred seventy-one any\ntransaction which may not be subject to the additional tax imposed\neffective on that date.\n (h) With respect to the tax imposed under subdivision (a) of section\neleven hundred five on retail sales of floor covering, such as carpet,\ncarpet padding, linoleum and vinyl roll flooring, carpet tile, linoleum\ntile and vinyl tile, made on or after the effective date of this\nsubdivision, the tax imposed under subdivision (c) of section eleven\nhundred five on the service of installing floor covering rendered on or\nafter such effective date and the compensating use tax imposed under\nsection eleven hundred ten on taxable uses of floor covering occurring\non or after such effective date, the provisions of subdivision (a) of\nthis section apply, except that for the purposes of this subdivision,\nall references in said subdivision (a) to August first, nineteen hundred\nsixty-five, shall be read as referring to the effective date of this\nsubdivision and all references in said subdivision (a) to April first,\nnineteen hundred sixty-five, shall be read as referring to the date four\nmonths prior to such effective date. Nothing herein contained shall be\ndeemed to change the taxable status of any sale or use which occurred or\nservice which was rendered prior to such effective date.\n (i) The taxes imposed under paragraph five of subdivision (c) of\nsection eleven hundred five with respect to interior cleaning and\nmaintenance services performed on a regular contractual basis for a term\nof not less than thirty days and under paragraphs six through eight of\nsuch subdivision shall be paid with respect to receipts from all sales\nof services rendered after May thirty-first, nineteen hundred ninety,\nalthough rendered under a prior contract.\n (j) (i) The tax imposed under subparagraph (i) of paragraph nine of\nsubdivision (c) of section eleven hundred five shall be paid with\nrespect to receipts from all sales of services rendered after August\nthirty-first, nineteen hundred ninety, although rendered under a prior\ncontract. Nothing herein contained shall be deemed to change the taxable\nstatus of any service which was rendered prior to September first,\nnineteen hundred ninety.\n (ii) The tax imposed under subparagraph (ii) of paragraph nine of\nsubdivision (c) of section eleven hundred five shall be paid with\nrespect to the furnishing or provision of services after August\nthirty-first, nineteen hundred ninety-three, although furnished or\nprovided under a prior contract.\n (l) The tax imposed by paragraph ten of subdivision (c) of section\neleven hundred five of this part must be paid with respect to receipts\nfrom all sales of services on or after the effective date of such\nparagraph although rendered or agreed to be rendered under a prior\ncontract. Where a service is sold on a monthly, quarterly, yearly, or\nother term basis, the charge for the service will be subject to the tax\nimposed by that paragraph to the extent that the charge is applicable to\nany period on or after the date the tax becomes effective, and the\ncharge must be apportioned on the basis of the ratio of the number of\ndays falling within the period to the total number of days in the full\nterm or period.\n