Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 18, 2014 |
referred to ways and means delivered to assembly passed senate |
May 19, 2014 |
advanced to third reading |
May 14, 2014 |
2nd report cal. |
May 13, 2014 |
1st report cal.677 |
Jan 08, 2014 |
referred to investigations and government operations returned to senate died in assembly |
Jun 11, 2013 |
referred to ways and means delivered to assembly passed senate |
Jun 10, 2013 |
ordered to third reading cal.1210 committee discharged and committed to rules |
May 14, 2013 |
referred to investigations and government operations |
Senate Bill S5222
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2013-S5222 (ACTIVE) - Details
2013-S5222 (ACTIVE) - 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.
2013-S5222 (ACTIVE) - Bill Text download pdf
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
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