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

                                  5127

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 14, 2011
                               ___________

Introduced  by  M.  of A. BARCLAY, FINCH, BURLING, OAKS, KOLB, McKEVITT,
  RAIA, McDONOUGH -- Multi-Sponsored by --  M.  of  A.  DUPREY,  HAWLEY,
  MOLINARO,  RABBITT, TEDISCO, THIELE, TOBACCO -- read once and referred
  to the Committee on Ways and Means

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.
                                                           LBD08751-01-1