|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 18, 2014||referred to ways and means|
delivered to assembly
|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
|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
Relates to the imposition of sales tax on snowmobiles and all terrain vehicles
Archive: Last Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
view actions (15)
Jun 18, 2014 - floor VoteS52224910floor49Aye10Nay0Absent2Excused0Abstained
show floor vote details
Floor Vote: Jun 18, 2014aye (49)
May 13, 2014 - Investigations and Government Operations committee VoteS522280committee8Aye0Nay1Aye with Reservations0Absent0Excused0Abstained
Jun 11, 2013 - floor VoteS5222575floor57Aye5Nay0Absent1Excused0Abstained
show floor vote details
Floor Vote: Jun 11, 2013aye (57)
Jun 10, 2013 - Rules committee VoteS5222230committee23Aye0Nay2Aye with Reservations0Absent0Excused0Abstained
- show floor vote details
S5222 - Bill Details
- See Assembly Version of this Bill:
- Current Committee:
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1132, Tax L
S5222 - Bill Texts
Relates to the imposition of sales tax on snowmobiles and all terrain vehicles.
view sponsor memo
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 full 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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