§ 1109. Sales and compensating use taxes for the metropolitan commuter\ntransportation district. (a) General. In addition to the taxes imposed\nby sections eleven hundred five and eleven hundred ten of this article,\nthere is hereby imposed within the territorial limits of the\nmetropolitan commuter transportation district created and established\npursuant to section twelve hundred sixty-two of the public authorities\nlaw, and there shall be paid, additional taxes, at the rate of\nthree-eighths of one percent, which shall be identical to the taxes\nimposed by sections eleven hundred five and eleven hundred ten of this\narticle. Such sections and the other sections of this article, including\nthe definition and exemption provisions, shall apply for purposes of the\ntaxes imposed by this section in the same manner and with the same force\nand effect as if the language of those sections had been incorporated in\nfull into this section and had expressly referred to the taxes imposed\nby this section. Notwithstanding the foregoing, the tax imposed by this\nsection shall not apply to admissions to race tracks or simulcast\nfacilities.\n (b) Transitional provisions. (1) With respect to the one-fourth\npercent rate imposed effective September first, nineteen hundred\neighty-one, the transitional provisions contained in subdivisions (a),\n(b), (c) and (d) of section eleven hundred six of this article shall\napply to the taxes imposed by this section, except that all references\nin such subdivisions (a), (b), (c) and (d) to August first, nineteen\nhundred sixty-five shall be read as referring to September first,\nnineteen hundred eighty-one, all references in such subdivision (a) to\nApril first, nineteen hundred sixty-five shall be read as referring to\nMay first, nineteen hundred eighty-one, and the reference in such\nsubdivision (b) to July thirty-first, nineteen hundred sixty-five shall\nbe read as referring to August thirty-first, nineteen hundred\neighty-one.\n (2) With respect to the one-eighth percent rate imposed effective June\nfirst, two thousand five, the transitional provisions contained in\nsubdivisions (a), (b), (c) and (d) of section eleven hundred six of this\narticle shall apply to the taxes imposed by this section, except that\nall references in such subdivisions (a), (b), (c) and (d) to August\nfirst, nineteen hundred sixty-five, shall be read as referring to June\nfirst, two thousand five, all references in such subdivision (a) to\nApril first, nineteen hundred sixty-five, shall be read as referring to\nFebruary first, two thousand five, and the reference in such subdivision\n(b) to July thirty-first, nineteen hundred sixty-five, shall be read as\nreferring to May thirty-first, two thousand five.\n (c) Deliveries outside the district; deliveries within the district of\nproperty sold or serviced elsewhere. Where a sale of tangible personal\nproperty or services, including an agreement therefor, is made in the\ndistrict in which the taxes imposed by this section apply, but the\nproperty sold, the property upon which the services were performed or\nsuch service is or will be delivered to the purchaser elsewhere, such\nsale will not be subject to taxes imposed by this section. However, if\ndelivery occurs or will occur in the district where the tax imposed by\nthis section applies, a vendor will be required to collect from the\npurchaser the sales or compensating use taxes imposed by this section.\nFor the purposes of this section, delivery shall be deemed to include\ntransfer of possession to the purchaser and the receiving of the\nproperty or of the service by the purchaser. The provisions of section\ntwelve hundred fourteen of this chapter shall be applicable to this\nsection, but any reference in that section to a local sales or use tax\nimposed by a city, county or school district shall mean the additional\ntaxes imposed by this section.\n (d) Deposit and disposition of revenue. (1) The taxes, interest and\np
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