senate Bill S5222

Relates to the imposition of sales tax on snowmobiles and all terrain vehicles

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Bill Status


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

  • 14 / May / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 10 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 10 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1210
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 13 / May / 2014
    • 1ST REPORT CAL.677
  • 14 / May / 2014
    • 2ND REPORT CAL.
  • 19 / May / 2014
    • ADVANCED TO THIRD READING
  • 18 / Jun / 2014
    • PASSED SENATE
  • 18 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 18 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Relates to the imposition of sales tax on snowmobiles and all terrain vehicles.

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Bill Details

See Assembly Version of this Bill:
A8020
Versions:
S5222
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1132, Tax L

Sponsor Memo

BILL NUMBER:S5222

TITLE OF BILL: An act to amend the tax law, in relation to the
imposition of sales tax on snowmobiles and all terrain vehicles

PURPOSE: To simplify and make uniform the collection of sales tax for
all terrain vehicles (ATVs) and snowmobiles.

SUMMARY OF PROVISIONS: This bill amends Paragraph 1 of subdivision
(g) of section 1132 of the Tax Law, as amended by chapter 402 of the
laws of 1986 and establishes that sales or compensating use taxes
collected on ATVs and snowmobiles shall be determined by reference to
the place of residence of the owner of the ATV or snowmobile.

EXISTING LAW: As currently written paragraph 1 of subdivision (g) of
section 1132 of the Tax Law requires the seller to apply the higher
sales tax rate in effect either: (1) at the place where the buyer took
delivery or where the ATV or snowmobile is to be stored, providing the
buyer has a residence there.

JUSTIFICATION: Under current law, ATVs and snowmobiles are treated
differently than motor vehicles, trailers, and boats. Instead of the
owner's place of residence controlling the sales tax rate, the seller
must use the higher tax rate of either the place where the new owner
took delivery, or the place where the ATV or snowmobile is to be
stored or used, provided that the new owner has a residence there.
This places the seller in the position of conducting an investigation
into where the buyer will store or use the ATV or snowmobile and
whether the buyer has a home there. It would simplify and make uniform
the collection of sales tax to just use the new owner's residence in
determining the sales tax, as with motor vehicles, trailers and boats.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: This would be of no cost to the State. It would
more fairly and evenly distribute sales tax to the municipalities were
the ATV and snowmobile owners live.

EFFECTIVE DATE: Immediately.

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

                                  5222

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 14, 2013
                               ___________

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

AN  ACT to amend the tax law, in relation to the imposition of sales tax
  on snowmobiles and all terrain vehicles

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

  Section  1.  Paragraph 1 of subdivision (g) of section 1132 of the tax
law, as amended by chapter 402 of the laws of 1986, is amended  to  read
as follows:
  (1) The clerk of each county when performing the function of registra-
tion  of  a  motor vehicle, snowmobile, vessel or all terrain vehicle or
accepting an application for a certificate of title of a  motor  vehicle
or  vessel, pursuant to the authority of the vehicle and traffic law, or
the commissioner of motor vehicles, when such commissioner performs such
functions, prior to performing such functions, shall act as the agent of
the state tax commission to collect any retail sales tax due under  this
article and under a sales tax imposed pursuant to section twelve hundred
ten  or twelve hundred eleven upon sales of such motor vehicles, snowmo-
biles, vessels or all terrain vehicles by  persons  other  than  dealers
registered under sections four hundred fifteen, twenty-two hundred twen-
ty-two, twenty-two hundred fifty-seven and twenty-two hundred eighty-two
of the vehicle and traffic law. Such county clerks and such commissioner
shall  also  act  as such agents to collect any compensating use tax due
under section eleven hundred  ten  and  under  a  compensating  use  tax
imposed  pursuant to section twelve hundred ten or twelve hundred eleven
for the use of a motor vehicle, snowmobile, vessel or all terrain  vehi-
cle  within this state.  The commissioner of motor vehicles shall act as
such agent without fee.  Each such county clerk shall,  after  deducting
his  fee  as  provided  in  paragraph  two of this subdivision, and such
commissioner shall remit to  the  tax  commission  all  funds  collected

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10882-01-3

S. 5222                             2

pursuant  to  this subdivision and shall follow such procedures and keep
such records as shall be prescribed by the tax  commission.    SALES  OR
COMPENSATING  USE  TAXES  COLLECTED  PURSUANT  TO THE PROVISIONS OF THIS
SECTION  ON  SNOWMOBILES  OR ALL TERRAIN VEHICLES SHALL BE DETERMINED BY
REFERENCE TO PLACE OF RESIDENCE OF THE OWNER OF THE  SNOWMOBILE  OR  ALL
TERRAIN VEHICLE.
  S  2.  This  act  shall take effect immediately and shall apply to the
quarterly tax periods which begin on and after such date.

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