S T A T E O F N E W Y O R K
________________________________________________________________________
6269
2017-2018 Regular Sessions
I N A S S E M B L Y
March 1, 2017
___________
Introduced by M. of A. ENGLEBRIGHT, HOOPER, MAGNARELLI, LUPARDO, GALEF,
ORTIZ, SCHIMMINGER, ROSENTHAL, O'DONNELL, TITUS, CAHILL, JAFFEE, BENE-
DETTO -- Multi-Sponsored by -- M. of A. ABBATE, PEOPLES-STOKES, TITONE
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of hybrid
vehicles and certain high-efficiency vehicles from state sales and
compensating use taxes, and to authorize cities and counties to grant
such exemption
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)(I) THE RECEIPTS FROM THE RETAIL SALE OF NEW OR USED HYBRID VEHI-
CLES AND HIGH-EFFICIENCY VEHICLES.
(II) AS USED IN THIS PARAGRAPH:
(A) "HIGH-EFFICIENCY VEHICLE" MEANS A MODEL YEAR TWO THOUSAND EIGHT OR
LATER MOTOR VEHICLE, AS DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE OF
THE VEHICLE AND TRAFFIC LAW, THAT IS CERTIFIED IN THE TWO THOUSAND EIGHT
OR LATER FUEL ECONOMY GUIDE OF THE FEDERAL ENVIRONMENTAL PROTECTION
AGENCY TO HAVE A HIGHWAY FUEL ECONOMY ESTIMATE OF THIRTY-FIVE MILES PER
GALLON OR BETTER, OR WHICH USES NO MOTOR FUEL OR DIESEL FUEL.
(B) "HYBRID VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION ONE
HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
(I) DRAWS PROPULSION ENERGY FROM BOTH:
(A) AN INTERNAL COMBUSTION ENGINE (OR HEAT ENGINE THAT USES COMBUSTI-
BLE FUEL), AND
(B) AN ENERGY SOURCE DEVICE; AND
(II) EMPLOYS A REGENERATIVE VEHICLE BRAKING SYSTEM THAT RECOVERS WASTE
ENERGY TO CHARGE SUCH ENERGY STORAGE DEVICE.
§ 2. Section 1160 of the tax law is amended by adding a new subdivi-
sion (c) to read as follows:
(C) THE NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES
EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03864-01-7
A. 6269 2
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER SHALL NOT APPLY TO OR
LIMIT THE IMPOSITION OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE.
§ 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
the laws of 2016, is amended to read as follows:
(ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized by this subdivi-
sion, shall omit the residential solar energy systems equipment and
electricity exemption provided for in subdivision (ee), the commercial
solar energy systems equipment and electricity exemption provided for in
subdivision (ii), the commercial fuel cell electricity generating
systems equipment and electricity generated by such equipment exemption
provided for in subdivision (kk) and the clothing and footwear exemption
provided for in paragraph thirty AND THE NEW AND USED HYBRID VEHICLES
AND HIGH-EFFICIENCY VEHICLES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-
FOUR of subdivision (a) of section eleven hundred fifteen of this chap-
ter, unless such city, county or school district elects otherwise as to
such residential solar energy systems equipment and electricity
exemption, such commercial solar energy systems equipment and electric-
ity exemption, commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment exemption or such
clothing and footwear exemption OR SUCH NEW AND USED HYBRID VEHICLES OR
HIGH-EFFICIENCY VEHICLES EXEMPTION.
§ 4. Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
(Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
(1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
THE NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES EXEMPTION
FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO
OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
RATE SUCH EXEMPTIONS AS IF THEY HAD BEEN DULY ENACTED BY THE STATE
LEGISLATURE AND APPROVED BY THE GOVERNOR.
(2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44 OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE
EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2019) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
§ 5. This act shall take effect October 1, 2018.