S T A T E O F N E W Y O R K
________________________________________________________________________
1907
2009-2010 Regular Sessions
I N A S S E M B L Y
January 14, 2009
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting medically neces-
sary equipment for use in personal 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 44 to read as follows:
(44) MEDICALLY NECESSARY EQUIPMENT FOR PERSONAL MOTOR VEHICLES. FOR
THE PURPOSES OF THIS PARAGRAPH, MEDICALLY NECESSARY EQUIPMENT FOR USE IN
PERSONAL MOTOR VEHICLES SHALL MEAN ANY EQUIPMENT FOR USE BY INDIVIDUALS
WHO, BY REASON OF ILLNESS, AGE, INJURY, CONGENITAL MALFUNCTION OR OTHER
PERMANENT OR TEMPORARY INCAPACITY OR DISABILITY, ARE UNABLE, WITHOUT
SPECIAL AND UNIQUE EQUIPMENT, TO DRIVE OR OPERATE A PERSONAL MOTOR VEHI-
CLE.
S 2. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing after this act shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03913-01-9