Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2016 |
referred to investigations and government operations returned to senate died in assembly |
Jun 15, 2015 |
referred to ways and means delivered to assembly passed senate |
Jun 01, 2015 |
advanced to third reading |
May 28, 2015 |
2nd report cal. |
May 27, 2015 |
1st report cal.928 |
Jan 09, 2015 |
referred to investigations and government operations |
Senate Bill S1197
2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
co-Sponsors
(R, C, IP) Senate District
(R, C, IP, RFM) Senate District
2015-S1197 (ACTIVE) - Details
2015-S1197 (ACTIVE) - Sponsor Memo
BILL NUMBER:S1197 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 (if the new owner has a residence there). This places
2015-S1197 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1197 2015-2016 Regular Sessions I N S E N A T E January 9, 2015 ___________ Introduced by Sens. MARCHIONE, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government 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 OF THIS CHAPTER upon sales of such motor vehicles, snowmobiles, vessels or all terrain vehicles by persons other than dealers registered under sections four hundred fifteen, twenty-two hundred twenty-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 OF THIS ARTI- CLE and under a compensating use tax imposed pursuant to section twelve hundred ten or twelve hundred eleven OF THIS CHAPTER for the use of a motor vehicle, snowmobile, vessel or all terrain vehicle within this state. The commissioner of motor vehicles shall act as such agent with- out fee. Each such county clerk shall, after deducting his fee as provided in paragraph two of this subdivision, and such commissioner EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02482-01-5
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