S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9931
 
                           I N  A S S E M B L Y
 
                             February 26, 2018
                                ___________
 
 Introduced  by  M. of A. FAHY, SIMON, SEAWRIGHT, MOSLEY, DICKENS, VANEL,
   ROZIC, THIELE, D. ROSENTHAL, COLTON, McDONOUGH, ORTIZ -- 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  the
   first  thirty-five thousand dollars of a battery, electric, or plug-in
   hybrid electric vehicle from state sales and compensating  use  taxes,
   and to authorize cities and counties to elect 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 45 to read as follows:
   (45)  THE  RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND DOLLARS OF THE
 RETAIL SALE OF A NEW BATTERY, ELECTRIC, OR PLUG-IN HYBRID ELECTRIC VEHI-
 CLE. FOR PURPOSES OF THIS PARAGRAPH  THE  TERM  "BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN
 SECTION ONE HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) HAS FOUR WHEELS;
   (II) WAS MANUFACTURED FOR USE PRIMARILY ON PUBLIC STREETS,  ROADS  AND
 HIGHWAYS;
   (III)  THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED FROM THE ORIGINAL
 MANUFACTURER'S SPECIFICATIONS;
   (IV) IS RATED AT NOT MORE THAN  EIGHT  THOUSAND  FIVE  HUNDRED  POUNDS
 GROSS VEHICLE WEIGHT;
   (V)  HAS  A  MAXIMUM SPEED CAPABILITY OF AT LEAST FIFTY-FIVE MILES PER
 HOUR; AND
   (VI) IS PROPELLED AT LEAST IN PART BY AN ELECTRONIC MOTOR AND  ASSOCI-
 ATED  POWER  ELECTRONICS  WHICH PROVIDE ACCELERATION TORQUE TO THE DRIVE
 WHEELS SOMETIME DURING NORMAL VEHICLE OPERATION, AND  THAT  DRAWS  ELEC-
 TRICITY FROM A BATTERY THAT:
   (A) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
   (B) IS CAPABLE OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELECTRIC-
 ITY.
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (c) to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD14657-02-8

 A. 9931                             2
 
   (C) THE NEW BATTERY, ELECTRIC, OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES
 EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER SHALL  NOT  APPLY  TO  OR
 LIMIT THE IMPOSITION OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE.
   §  3.  Subdivision  (a)  of  section 1210 of the tax law is amended by
 adding a new paragraph 5 to read as follows:
   (5) NOTWITHSTANDING ANY OTHER PROVISION OF LAW,  ANY  CITY  OR  COUNTY
 IMPOSING  THE  TAXES  AUTHORIZED  BY  THIS SUBDIVISION MAY ELECT THE NEW
 BATTERY,  ELECTRIC,  OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES   EXEMPTION
 PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEV-
 EN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 4. This act shall take effect on the one hundred twentieth day after
 it shall have become a law.