NY Tax L § 1106 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 2 - Imposition of Taxes 1106 - Transitional Provisions.

§   1106.   Transitional  provisions.  (a)  The  taxes  imposed  under subdivisions (a), (c) and (d) of section eleven hundred  five  shall  be paid upon all sales made and services rendered on or after August first, nineteen  hundred  sixty-five although made on or rendered under a prior contract, except as provided in section  eleven  hundred  nineteen,  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 April first, nineteen hundred sixty-five 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 April first, nineteen hundred sixty-five, 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  August first,  nineteen  hundred  sixty-five  shall have paid to the vendor not less than ten percent of the sale price of said property.  (b) The tax imposed under subdivision (b) of  section  eleven  hundred five  shall  be  paid  with respect to receipts for property or services sold on or after August first, nineteen hundred sixty-five 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 August first, nineteen hundred sixty-five only where more than one-half of the number of days included in the month  or other  period  billed are days subsequent to July thirty-first, nineteen hundred sixty-five; 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 August first, nineteen hundred  sixty-five, 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 subdivision (e) of section eleven hundred five shall be paid  upon  any  occupancy  on  and  after  August  first, nineteen  hundred  sixty-five,  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 subdivision (e) to the extent that it covers  any period  on  and after August first, nineteen hundred sixty-five 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 subdivision  (f)  of  section eleven hundred five shall be applicable to any admission to or the use  of  facilities  of  a  place  of  amusement occurring on or after August first, nineteen hundred sixty-five, 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 August first, nineteen hundred sixty-five 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  eight  hundred seventy-three of the laws of nineteen  hundred  thirty-four,  as  amended,  or  chapter  two  hundred seventy-eight  of  the laws of nineteen hundred forty-seven, 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 paragraphs (1), (2), (3) and (5) of subdivision (c) of  section  eleven  hundred  five  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 this article and  under a  tax  imposed pursuant to the authority of article twenty-nine of this chapter, on the sale or use of the service in connection with which such property was used. Any refund or credit under this subdivision shall  be paid  out  of  or charged against the sales and use tax revenues derived from the taxes imposed under this article and pursuant to the  authority of  article  twenty-nine  of  this chapter in the same proportion as the respective rates of such state and local taxes bear to the combined rate of both such taxes. The amount to be paid  out  of  or  charged  against sales  and use tax revenues of localities derived from the taxes imposed pursuant to the authority of article twenty-nine of this  chapter  shall be  paid  out  of or charged against such revenues of the locality which imposes the tax on the sale or use of the  service  in  connection  with which  such  property  was used. An application for the refund or credit provided for herein may not be made until the tax on the sale or use  of the service has been reported to the tax commission in the return of the vendor or the return of the customer, where such return is required, and such  application  must  be made within three years of the time such tax was payable to the tax commission. 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 (b) of section eleven hundred thirty-nine. No interest shall be allowed or paid upon any refund made or credit  allowed  pursuant  to this subdivision.  (f)  With  respect  to  the  additional  tax  of  one  percent imposed effective April first, nineteen hundred sixty-nine,  the  provisions  of subdivisions  (a),  (b),  (c), (d) and (e) of this section apply, except that for the purposes  of  this  subdivision,  all  references  in  said subdivisions  (a),  (b),  (c)  and (d) to August first, nineteen hundred sixty-five shall be read as referring to April first,  nineteen  hundred sixty-nine,  all  references  in  said  subdivision  (a) to April first, nineteen hundred sixty-five shall  be  read  as  referring  to  December first,   nineteen   hundred  sixty-eight,  and  the  reference  in  said subdivision (b) to July thirty-first, nineteen hundred sixty-five  shall be read as referring to March thirty-first, nineteen hundred sixty-nine. Nothing  herein contained shall be deemed to exempt from tax at the rate in  effect  prior  to  April  first,  nineteen  hundred  sixty-nine  any transaction  which  may  not  be  subject  to the additional tax imposed effective on that date.  (g) With  respect  to  the  additional  tax  of  one  percent  imposed effective  June  first,  nineteen hundred seventy-one, the provisions of subdivisions (a), (b), (c), (d) and (e) of this  section  apply,  except that  for  the  purposes  of  this  subdivision,  all references in said subdivisions (a), (b), (c) and (d) to  August  first,  nineteen  hundred sixty-five  shall  be  read as referring to June first, nineteen hundred seventy-one, all references in said  subdivision  (a)  to  April  first, nineteen  hundred  sixty-five  shall  be  read  as referring to February first,  nineteen  hundred  seventy-one,  and  the  reference   in   said  subdivision  (b) to July thirty-first, nineteen hundred sixty-five shall be read as referring to May thirty-first, nineteen hundred  seventy-one. Nothing  herein contained shall be deemed to exempt from tax at the rate in  effect  prior  to  June  first,  nineteen  hundred  seventy-one  any transaction which may not be  subject  to  the  additional  tax  imposed effective on that date.  (h)  With  respect to the tax imposed under subdivision (a) of section eleven hundred five on retail sales of floor covering, such  as  carpet, carpet  padding, linoleum and vinyl roll flooring, carpet tile, linoleum tile and vinyl tile, made  on  or  after  the  effective  date  of  this subdivision,  the  tax  imposed  under subdivision (c) of section eleven hundred five on the service of installing floor covering rendered on  or after  such  effective  date  and the compensating use tax imposed under section eleven hundred ten on taxable uses of floor  covering  occurring on  or  after  such effective date, the provisions of subdivision (a) of this section apply, except that for the purposes  of  this  subdivision, all references in said subdivision (a) to August first, nineteen hundred sixty-five,  shall  be  read  as referring to the effective date of this subdivision and all references in said subdivision (a) to  April  first, nineteen hundred sixty-five, shall be read as referring to the date four months  prior  to such effective date. Nothing herein contained shall be deemed to change the taxable status of any sale or use which occurred or service which was rendered prior to such effective date.  (i) The taxes imposed under  paragraph  five  of  subdivision  (c)  of section  eleven  hundred  five  with  respect  to  interior cleaning and maintenance services performed on a regular contractual basis for a term of not less than thirty days and under paragraphs six through  eight  of such  subdivision  shall be paid with respect to receipts from all sales of services rendered after May thirty-first,  nineteen  hundred  ninety, although rendered under a prior contract.  (j)  (i)  The  tax imposed under subparagraph (i) of paragraph nine of subdivision (c) of section  eleven  hundred  five  shall  be  paid  with respect  to  receipts  from  all sales of services rendered after August thirty-first, nineteen hundred ninety, although rendered under  a  prior contract. Nothing herein contained shall be deemed to change the taxable status  of  any  service  which  was  rendered prior to September first, nineteen hundred ninety.  (ii) The tax imposed under subparagraph  (ii)  of  paragraph  nine  of subdivision  (c)  of  section  eleven  hundred  five  shall be paid with respect  to  the  furnishing  or  provision  of  services  after  August thirty-first,  nineteen  hundred  ninety-three,  although  furnished  or provided under a prior contract.  (l) The tax imposed by paragraph ten of  subdivision  (c)  of  section eleven  hundred  five of this part must be paid with respect to receipts from all sales of services on  or  after  the  effective  date  of  such paragraph  although  rendered  or  agreed  to  be rendered under a prior contract. Where a service is sold on a monthly,  quarterly,  yearly,  or other  term basis, the charge for the service will be subject to the tax imposed by that paragraph to the extent that the charge is applicable to any period on or after the date  the  tax  becomes  effective,  and  the charge  must  be  apportioned on the basis of the ratio of the number of days falling within the period to the total number of days in  the  full term or period.