2023 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.