S T A T E O F N E W Y O R K
________________________________________________________________________
6434--A
2019-2020 Regular Sessions
I N A S S E M B L Y
March 7, 2019
___________
Introduced by M. of A. FAHY, D'URSO, COLTON -- read once and referred to
the Committee on Ways and Means -- 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 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02302-03-9
A. 6434--A 2
(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:
(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. 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 of subdivision (a) of section
eleven hundred fifteen of this chapter, AND THE BATTERY, ELECTRIC, OR
PLUG-IN HYBRID ELECTRIC VEHICLE EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER 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 BATTERY, ELECTRIC, OR PLUG-
IN HYBRID ELECTRIC VEHICLE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-
FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
TER.
§ 4. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, beginning at least one hundred twenty days after the date this act
shall have become a law and shall apply to sales made on or after such
date.