senate Bill S4170A

Signed by Governor

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:
A6223A
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:S4170A REVISED 6/18/13

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 vehicles 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 there. Unfortunately, in keeping residency
in New York, service members upon return are subject to paying sales and
use tax, excise usage or a highway use tax necessary to obtain title
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 circum-
stances 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
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 any of the aforementioned taxes 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 any of those taxes 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--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 12, 2013
                               ___________

Introduced  by  Sens. DeFRANCISCO, BONACIC, FELDER, FLANAGAN, FUSCHILLO,
  GOLDEN,  GRISANTI,  LARKIN,  LAVALLE,  MARCHIONE,  MAZIARZ,  NOZZOLIO,
  O'MARA,  RANZENHOFER,  RITCHIE, SEWARD, VALESKY, YOUNG, ZELDIN -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations  and  Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

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,  WHETHER MADE BY THE SELLER OR PURCHASER, IN ANOTHER
STATE OF ONE OR MORE OF THE  FOLLOWING  TAXES  ON  SUCH  MOTOR  VEHICLE:
SALES,  USE,  EXCISE,  USAGE,  OR  A HIGHWAY USE TAX NECESSARY TO OBTAIN
TITLE.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04763-02-3

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