Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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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 |
senate Bill S204A
Sponsored By
Kathleen A. Marchione
(R, C, IP) 0 Senate District
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
Bill Amendments
Co-Sponsors
Rich Funke
(R, C, IP) 0 Senate District
James L. Seward
(R, C, IP, RFM) 0 Senate District
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 - Sponsor Memo
BILL NUMBER: S204 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
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
Fred Akshar
(R, C, IP, RFM) 52nd Senate District
George A. Amedore, Jr.
(R, C, IP) 0 Senate District
John A. DeFrancisco
(R, C, IP) 0 Senate District
Rich Funke
(R, C, IP) 0 Senate District
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) - Sponsor Memo
BILL NUMBER: S204A SPONSOR: MARCHIONE 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: Section 1 amends section 1117 of the tax law by adding "snowmobiles and all-terrain vehicles" in several areas of this section that currently refer to the taxation methodology for motor vehicles and vessels, particularly situations where it is non-applicable. Section 2 amends section 1214 of the tax law to bring "snowmobiles and
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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