NY Tax L § 1109 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 2 - Imposition of Taxes 1109 - Sales and Compensating Use Taxes for the Metropolitan Commuter Transportation District.

§ 1109. Sales and compensating use taxes for the metropolitan commuter transportation  district.  (a) General. In addition to the taxes imposed by sections eleven hundred five and eleven hundred ten of this  article, there   is   hereby   imposed  within  the  territorial  limits  of  the metropolitan commuter transportation district  created  and  established pursuant  to  section twelve hundred sixty-two of the public authorities law, and  there  shall  be  paid,  additional  taxes,  at  the  rate  of three-eighths  of  one  percent,  which  shall be identical to the taxes imposed by sections eleven hundred five and eleven hundred ten  of  this article. Such sections and the other sections of this article, including the definition and exemption provisions, shall apply for purposes of the taxes imposed by this section in the same manner and with the same force and effect as if the language of those sections had been incorporated in full  into  this section and had expressly referred to the taxes imposed by this section.  Notwithstanding the foregoing, the tax imposed by this section shall not apply  to  admissions  to  race  tracks  or  simulcast facilities.  (b)  Transitional  provisions.  (1)  With  respect  to  the one-fourth percent  rate  imposed  effective  September  first,  nineteen   hundred eighty-one,  the  transitional provisions contained in subdivisions (a), (b), (c) and (d) of section eleven hundred six  of  this  article  shall apply  to  the taxes imposed by this section, except that all references in such subdivisions (a), (b), (c) and (d)  to  August  first,  nineteen hundred  sixty-five  shall  be  read  as  referring  to September first, nineteen hundred eighty-one, all references in such subdivision  (a)  to April  first,  nineteen hundred sixty-five shall be read as referring to May first, nineteen  hundred  eighty-one,  and  the  reference  in  such subdivision  (b) to July thirty-first, nineteen hundred sixty-five shall be  read  as  referring  to  August   thirty-first,   nineteen   hundred eighty-one.  (2) With respect to the one-eighth percent rate imposed effective June first,  two  thousand  five,  the  transitional  provisions contained in subdivisions (a), (b), (c) and (d) of section eleven hundred six of this article shall apply to the taxes imposed by this  section,  except  that all  references  in  such  subdivisions  (a), (b), (c) and (d) to August first, nineteen hundred sixty-five, shall be read as referring  to  June first,  two  thousand  five,  all  references in such subdivision (a) to April first, nineteen hundred sixty-five, shall be read as referring  to February first, two thousand five, and the reference in such subdivision (b)  to July thirty-first, nineteen hundred sixty-five, shall be read as referring to May thirty-first, two thousand five.  (c) Deliveries outside the district; deliveries within the district of property sold or serviced elsewhere. Where a sale of  tangible  personal property  or  services,  including an agreement therefor, is made in the district in which the taxes imposed  by  this  section  apply,  but  the property  sold,  the  property upon which the services were performed or such service is or will be delivered to the  purchaser  elsewhere,  such sale  will  not be subject to taxes imposed by this section. However, if delivery occurs or will occur in the district where the tax  imposed  by this  section  applies,  a  vendor  will be required to collect from the purchaser the sales or compensating use taxes imposed by  this  section. For  the  purposes  of this section, delivery shall be deemed to include transfer of possession  to  the  purchaser  and  the  receiving  of  the property  or  of the service by the purchaser. The provisions of section twelve hundred fourteen of this chapter  shall  be  applicable  to  this section,  but  any reference in that section to a local sales or use tax imposed by a city, county or school district shall mean  the  additional taxes imposed by this section.  (d)  Deposit  and  disposition of revenue. (1) The taxes, interest and penalties imposed pursuant to this  section  and  received  by  the  tax commission,  after  deducting  the  amount  which  the  commissioner  of taxation and finance shall determine  to  be  necessary  for  reasonable costs   of   the   tax   commission  in  administering,  collecting  and distributing such taxes, shall be deposited daily with such  responsible banks,  banking  houses  or trust companies, as may be designated by the comptroller, to the credit of the comptroller. Such an  account  may  be established  in one or more of such depositories. Such deposits shall be kept separate and apart from all other money in the  possession  of  the comptroller.  The  comptroller  shall require adequate security from all such depositories. Of the total revenue collected or received under this section, the comptroller shall retain in his hands such  amount  as  the commissioner  of  taxation and finance may determine to be necessary for refunds under this section.  (2) On or before the twelfth day of each month, after  reserving  such amount for such refunds and such costs, the commissioner of taxation and finance  shall  certify to the comptroller the amount of all revenues so received during the prior month as a result of the taxes,  interest  and penalties  so  imposed and in addition on or before the last day of June the commissioner shall certify the  amount  of  such  revenues  received during  and  including the first twenty-five days of June. The amount of revenues so certified shall be deposited by the comptroller in the  mass transportation   operating   assistance   fund  established  by  section eighty-eight-a  of  the  state  finance  law  to  the  credit   of   the metropolitan mass transportation operating assistance account therein.  (e)  The  provision  for a refund or credit contained in clause six of subdivision (a) of section eleven hundred nineteen shall not apply.  (f) The exemption contained in paragraph thirty of subdivision (a)  of section eleven hundred fifteen of this article shall not apply.  (g)  Notwithstanding  any  other  provision  of  state  or  local law, ordinance or resolution to the contrary: (1) In the event that a county, city  or  school  district  located   in   the   metropolitan   commuter transportation  district  imposes  taxes  pursuant  to  the authority of subpart B of part I of article twenty-nine of this chapter and elects to provide the clothing and footwear exemption authorized in paragraph  one of subdivision (a) of section twelve hundred ten of this chapter, or the taxes  provided  for in section eleven hundred eight of this article are in effect in a city located in such district, the exemption provided  by paragraph thirty of subdivision (a) of section eleven hundred fifteen of this  article  shall  be  applicable in such portion of the metropolitan commuter transportation district in which such county,  city  or  school district  which  elects  to  provide the clothing and footwear exemption authorized in paragraph one of subdivision (a) of section twelve hundred ten of this chapter is located, or  where  the  taxes  provided  for  in section  eleven  hundred  eight  of  this  part  are in effect in a city located in such district. The commissioner shall determine  and  certify to  the  comptroller  the  amount  of  revenue  forgone  at  the rate of three-eighths of one percent under this section in such county, city  or school  district  on  account  of sales of clothing and footwear in such county, city or school district.  (2) Commencing with the sales tax quarterly period which commences  on March   first,   two   thousand,   the   commissioner  shall  make  such determinations and certifications  on  the  twelfth  day  of  the  month following  the  month in which sales tax quarterly returns are due under section eleven hundred thirty-six of this article with respect  to  such quarterly  period  for  as long as such clothing and footwear exemptions from such taxes imposed pursuant to the authority of article twenty-nine  of this chapter or by section eleven hundred eight of this part  are  in effect.  Neither  the  commissioner  nor  the  comptroller shall be held liable for any inaccuracy in  such  determinations  and  certifications. Such  determinations and certifications may be based on such information as may be available to the commissioner at the time such  determinations and  certifications  must  be  made  under  this  subdivision and may be estimated on the basis of percentages or other indices  calculated  from distributions  from  prior periods. The commissioner shall be authorized to require such information  as  the  commissioner  deems  necessary  to comply  with  the requirements of this subdivision from persons required to file returns under such section eleven  hundred  thirty-six  of  this article.  (3)  By  the  fifteenth day of the month in which the commissioner has made the certifications to the comptroller described in paragraph two of this subdivision, the comptroller shall bill any county, city or  school district  in  such  metropolitan  commuter transportation district which provides such clothing and footwear exemption,  and  any  city  in  such district  in  which the taxes imposed by section eleven hundred eight of this part are in effect, an amount  equal  to  one-half  of  the  amount certified  to  the  comptroller  by  the commissioner in respect of such county, city or  school  district;  and  such  county,  city  or  school district  shall  pay  the  amount of such bill to the comptroller by the twenty-fifth day of such month. The comptroller shall deposit  any  such amounts  received  in  the mass transportation operating assistance fund established by section eighty-eight-a of the state finance  law  to  the credit  of  the  metropolitan  mass  transportation operating assistance account therein.  (4) In the event that a county, city or school district  imposing  tax pursuant  to the authority of subpart B of part I of article twenty-nine of this chapter does not pay in full a bill described in paragraph three of this subdivision by the twenty-fifth day of the  month  described  in paragraphs  two  and  three  of  this subdivision, the comptroller shall deduct any amount not paid from  the  amount  of  the  next  payment  or payments   due   such  county,  city  or  school  district  pursuant  to subdivision (c) of section twelve  hundred  sixty-one  of  this  chapter until  such  amount  not  paid has been recovered. The comptroller shall deposit the amounts so deducted and recovered in the mass transportation operating assistance fund to be credited as provided in paragraph  three of this subdivision.  (5)  In  the  event  that a city in which the taxes imposed by section eleven hundred eight of this article are in effect does not pay in  full a  bill  described  in  paragraph  three  of  this  subdivision  by  the twenty-fifth day of the month described in paragraphs two and  three  of this  subdivision, the comptroller shall deduct any amount not paid from the amount of any other moneys due such city from the  comptroller,  not otherwise  pledged, dedicated or encumbered pursuant to other state law, until such amount not paid has been  recovered.  The  comptroller  shall deposit the amounts so deducted and recovered in the mass transportation operating  assistance fund to be credited as provided in paragraph three of this subdivision.  (6) The commissioner shall certify the amount of any over  calculation or  under  calculation  of  any certification required to be made to the comptroller under paragraph three of this subdivision as soon after  its discovery  as reasonably possible and subsequent bills to a city, county or school district to which the over calculation  or  under  calculation relates shall be adjusted accordingly, provided that the comptroller may adjust such number of subsequent bills as the comptroller shall consider  reasonable  in  view of the amount of the adjustment and all other facts and circumstances.  (7)  On  the  same  date  that  the  comptroller is required to bill a county, city or school district an amount as provided in paragraph three of this subdivision, the comptroller shall, after having first made  any deposits  required  by section ninety-two-r of the state finance law and only to the extent that there are moneys  remaining  after  having  made such  required  deposits, withdraw from the state treasury, to the debit of the general fund, an  amount  equal  to  the  total  of  the  amounts required  to be billed to counties, cities and school districts pursuant to such subdivision three and deposit such  total  amount  in  the  mass transportation  operating  assistance fund to be credited as provided in such paragraph three. The  amount  of  any  over  calculation  or  under calculation  determined  in  paragraph  six  of  this  subdivision shall likewise be applied to the amounts required to be deposited  under  this paragraph,  so that the amounts deposited under this paragraph equal the total of the amounts required to  be  billed  to  counties,  cities  and school  districts  under  such paragraph three, as adjusted, pursuant to paragraph six of this subdivision.  (h) Notwithstanding any provision of law to the contrary:  (1) The commissioner shall determine and certify  to  the  comptroller the  amount  of revenue foregone as a result of the cents per gallon tax in paragraph two of subdivision (m) of section eleven hundred eleven  of this part in lieu of tax at the rate provided in subdivision (a) of this section.  (2)  Commencing  with the sales tax quarterly period beginning on June first, two thousand six, the commissioner shall make such determinations and certifications on the twelfth day of the month following  the  month in  which  sales  tax  quarterly  returns  are  due under section eleven hundred thirty-six of  this  article  with  respect  to  such  quarterly period.  Such  determinations  and  certifications  may be based on such information as may be available to the commissioner  at  the  time  such determinations  and  certifications must be made under this subdivision. The commissioner shall be authorized to require such information as  the commissioner  deems  necessary  to  comply with the requirements of this subdivision from persons required to file  returns  under  such  section eleven hundred thirty-six.  (3)  The  comptroller  shall,  after  having  first  made any deposits required by section ninety-two-r of the state finance law  and  only  to the  extent  that  there  are  moneys  remaining  after having made such required deposits, withdraw from the state treasury, to the debit of the general fund, and shall deposit the amount certified by the commissioner as such revenue foregone in the mass transportation operating assistance fund established by section eighty-eight-a of the state finance  law  to the  credit of the metropolitan mass transportation operating assistance account therein.  (4) Neither the commissioner nor the comptroller shall be held  liable for  any  inaccuracy  in  such  determinations  and  certifications. The commissioner shall certify the amount of any over calculation  or  under calculation  of any certification required to be made to the comptroller under this  subdivision  as  soon  after  its  discovery  as  reasonably possible.