senate Bill S204A

2017-2018 Legislative Session

Relates to the imposition of sales tax on snowmobiles and all terrain vehicles

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to investigations and government operations
Nov 08, 2017 print number 204a
Nov 08, 2017 amend and recommit to investigations and government operations
Jan 04, 2017 referred to investigations and government operations

Co-Sponsors

S204 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1117, 1214 & 1132, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S5222
2015-2016: S1197

S204 - Summary

Relates to the imposition of sales tax on snowmobiles and all terrain vehicles.

S204 - Sponsor Memo

S204 - Bill Text download pdf


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

                                   204

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2017
                               ___________

Introduced  by  Sens. MARCHIONE, FUNKE, SEWARD -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

Co-Sponsors

view additional co-sponsors

S204A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1117, 1214 & 1132, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S5222
2015-2016: S1197

S204A (ACTIVE) - Summary

Relates to the imposition of sales tax on snowmobiles and all terrain vehicles.

S204A (ACTIVE) - Sponsor Memo

S204A (ACTIVE) - Bill Text download pdf


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

                                 204--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2017
                               ___________

Introduced  by  Sens. MARCHIONE, FUNKE, SEWARD -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations  and  Government  Operations  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

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. Section 1117 of the tax law, as amended by chapter  481  of
the laws of 2000, is amended to read as follows:
  §  1117.  Certain  sales of motor vehicles [and], vessels, SNOWMOBILES
AND ALL TERRAIN VEHICLES. (a) Receipts from any sale of a motor  vehicle
[or],  vessel, SNOWMOBILE OR ALL TERRAIN VEHICLE shall not be subject to
the retail sales tax imposed under subdivision  (a)  of  section  eleven
hundred  five of this article, despite the taking of physical possession
by the purchaser within this state, provided that:
  (1) the purchaser, at the time of taking delivery
  (i) is a nonresident of this state,
  (ii) has no permanent place of abode in this state, and
  (iii) is not engaged in carrying on  in  this  state  any  employment,
trade,  business  or profession in which the motor vehicle [or], vessel,
SNOWMOBILE OR ALL TERRAIN VEHICLE will be used in this state;
  (2) (i) the vendor of such  motor  vehicle  does  not  issue  to  such
purchaser  with respect to such motor vehicle either a temporary certif-
icate of registration pursuant to  subdivision  seven  of  section  four
hundred  twenty  of the vehicle and traffic law or a temporary registra-
tion pursuant to section four hundred twenty-a of the vehicle and  traf-
fic law, or other like certificate or registration; or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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