senate Bill S4170

Signed by Governor Amended

Exempts certain vehicles from sales and use tax

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 12 / Mar / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / May / 2013
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / May / 2013
    • PRINT NUMBER 4170A
  • 30 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2013
    • REPORTED AND COMMITTED TO RULES
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1272
  • 13 / Jun / 2013
    • PASSED SENATE
  • 13 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 13 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 19 / Jun / 2013
    • SUBSTITUTED FOR A6223A
  • 19 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.429
  • 19 / Jun / 2013
    • PASSED ASSEMBLY
  • 19 / Jun / 2013
    • RETURNED TO SENATE
  • 06 / Dec / 2013
    • DELIVERED TO GOVERNOR
  • 18 / Dec / 2013
    • SIGNED CHAP.534

Summary

Exempts vehicles purchased in another state by a person in the military service of the United States upon return of such person to this state, from sales and use tax.

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Bill Details

See Assembly Version of this Bill:
A6223
Versions:
S4170
S4170A
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A5127, A5127
2013-2014: S4170A

Sponsor Memo

BILL NUMBER:S4170

TITLE OF BILL: An act to amend the tax law, in relation to exemption
of registration of certain motor vehicles from sales and use tax

PURPOSE OR GENERAL IDEA OF BILL: This legislation exempts from sales
and use tax motor vehicles purchased in other states by a person while
in military service when such motor vehicle are registered upon the
person's return to New York State.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends Subdivision (a) of section 1115 of the tax law by
adding a new paragraph 14-a to exempt from sales and use tax a motor
vehicle purchased in another state by a person while in military
service when the motor vehicle is registered in New York State upon
return so long as he or she can provide proof of payment of sales and
use tax on such a motor vehicle from another state.

Section 2: Effective Date

JUSTIFICATION: Military service members often keep their residency
and driver's license in their home state while serving because of
their intention to someday return back to the area. Unfortunately, in
keeping residency in New York, service members upon return are subject
to paying sales tax twice on any vehicle purchased while in another
state. This is a result of the current tax law which requires the
payment of New York Sales and Use tax on all vehicles purchased out of
state. While existing law is necessary in preventing individuals from
purchasing a vehicle in another state to purposely avoid paying New
York State Sales tax, the circumstances in which military personnel
purchase their vehicles are quite different. Often, upon returning to
the state, former military service members are shocked to learn the
vehicle they purchased out of state vehicle cannot be registered in
New York, unless they pay New York State Sales and Use Tax. Further,
payment of this tax is required regardless of whether sales tax was
paid to another state. This has unfortunately placed undue financial
hardship on many military service members returning to New York State.
This legislation would correct this by providing an exemption, so long
as the member can provide proof of payment of sales tax in the
purchasing state.

PRIOR LEGISLATIVE HISTORY: 2007-2008: A.10505 - held for consideration
in ways and means - Same as: S.7508. 2011-2012: A.5127 - Held for
consideration in Ways and Means

FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: This act should take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4170

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 12, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN ACT to amend the tax law, in relation to exemption of registration of
  certain motor vehicles from sales and use tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 14-a to read as follows:
  (14-A)  MOTOR VEHICLES, AS SUCH TERM IS DEFINED IN SECTION ONE HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, UPON  REGISTRATION  OF  SUCH
MOTOR  VEHICLE IF SUCH MOTOR VEHICLE WAS PURCHASED IN ANOTHER STATE BY A
PERSON WHILE HE OR SHE WAS IN THE MILITARY SERVICE OF THE UNITED  STATES
UPON  THE  RETURN OF SUCH PERSON TO THIS STATE, AS LONG AS HE OR SHE HAS
PROOF OF PAYMENT OF SALES AND USE TAX ON SUCH MOTOR VEHICLE FROM ANOTHER
STATE.
  S 2. This act shall take effect immediately.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04763-01-3

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