Senate Bill S952A

2017-2018 Legislative Session

Provides an exemption to the sale of plug-in hybrid electric vehicles from state sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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

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Bill Amendments

2017-S952 - Details

See Assembly Version of this Bill:
A9587
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7192, A10356
2013-2014: S1665, A1377
2015-2016: S4775, A1243
2019-2020: S1291

2017-S952 - Summary

Provides an exemption to the retail sale of plug-in hybrid electric vehicles from state sales and compensating use taxes; authorizes local governments to adopt similar incentives.

2017-S952 - Sponsor Memo

2017-S952 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    952
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2017
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- 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 exempting the sale of  plug-
   in  hybrid  electric  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) THE RECEIPTS FROM THE RETAIL SALE OF NEW PLUG-IN HYBRID  ELECTRIC
 VEHICLES.  FOR PURPOSES OF THIS PARAGRAPH THE TERM "PLUG-IN HYBRID ELEC-
 TRIC VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION  ONE  HUNDRED
 TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) DRAWS PROPULSION USING A TRACTION BATTERY WITH AT LEAST FOUR KILO-
 WATT HOURS OF CAPACITY;
   (II) USES AN EXTERNAL SOURCE OF ENERGY TO RECHARGE SUCH BATTERY;
   (III) THE ORIGINAL USE OF WHICH COMMENCES WITH THE TAXPAYER;
   (IV)  IS ACQUIRED FOR USE OR LEASE BY THE TAXPAYER AND NOT FOR RESALE;
 AND
   (V) IS MADE BY A MANUFACTURER.
   § 2. Section 1160 of the tax law is amended by adding a  new  subdivi-
 sion (c) to read as follows:
   (C) THE NEW PLUG-IN HYBRID ELECTRIC VEHICLES EXEMPTION PROVIDED FOR IN
 PARAGRAPH  FORTY-FOUR  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.  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:

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04998-01-7
              

co-Sponsors

2017-S952A (ACTIVE) - Details

See Assembly Version of this Bill:
A9587
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7192, A10356
2013-2014: S1665, A1377
2015-2016: S4775, A1243
2019-2020: S1291

2017-S952A (ACTIVE) - Summary

Provides an exemption to the retail sale of plug-in hybrid electric vehicles from state sales and compensating use taxes; authorizes local governments to adopt similar incentives.

2017-S952A (ACTIVE) - Sponsor Memo

2017-S952A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  952--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2017
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to exempting the sale of plug-
   in hybrid electric 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 45 to read as follows:
   (45)  THE RECEIPTS FROM THE RETAIL SALE OF NEW PLUG-IN HYBRID ELECTRIC
 VEHICLES. FOR PURPOSES OF THIS PARAGRAPH THE TERM "PLUG-IN HYBRID  ELEC-
 TRIC  VEHICLE"  MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION ONE HUNDRED
 TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) DRAWS PROPULSION USING A TRACTION BATTERY WITH AT LEAST FOUR KILO-
 WATT HOURS OF CAPACITY;
   (II) USES AN EXTERNAL SOURCE OF ENERGY TO RECHARGE SUCH BATTERY;
   (III) THE ORIGINAL USE OF WHICH COMMENCES WITH THE TAXPAYER;
   (IV) IS ACQUIRED FOR USE OR LEASE BY THE TAXPAYER AND NOT FOR  RESALE;
 AND
   (V) IS MADE BY A MANUFACTURER.
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (c) to read as follows:
   (C) THE NEW 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04998-02-8
              

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