Assembly Bill A918

2021-2022 Legislative Session

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals certain provisions of the tax law relating thereto

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2021-A918 (ACTIVE) - Details

See Senate Version of this Bill:
S429
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1111, rpld §1115 sub (a) ¶21-a, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A9053, S7135
2023-2024: A1523, S2556

2021-A918 (ACTIVE) - Summary

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

2021-A918 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    918
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced by M. of A. CARROLL, EPSTEIN, SIMON, L. ROSENTHAL, GOTTFRIED,
   HYNDMAN,  BARRON,  WEPRIN, TAYLOR, REYES, NIOU, FAHY, ABINANTI -- read
   once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the imposition of sales  and
   compensating use taxes with respect to certain aircraft; and to repeal
   paragraph  21-a  of  subdivision  (a)  of section 1115 of the tax law,
   relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (A) of subdivision (i) of section 1111 of the tax
 law, as added by section 1 of part TT of chapter 59 of the laws of 2015,
 is amended to read as follows:
   (A)  Notwithstanding  any contrary provisions of this article or other
 law, with respect to any lease for a term of one year or more of  (1)  a
 motor  vehicle,  as  defined  in  section one hundred twenty-five of the
 vehicle and traffic law, with a gross vehicle  weight  of  ten  thousand
 pounds  or  less,  [or]  (2)  a vessel, as defined in section twenty-two
 hundred fifty of such law (including any inboard or outboard  motor  and
 any  trailer,  as  defined in section one hundred fifty-six of such law,
 leased in conjunction with such a vessel) OR (3) NONCOMMERCIAL  AIRCRAFT
 HAVING  A  SEATING CAPACITY OF LESS THAN TWENTY PASSENGERS AND A MAXIMUM
 CAPACITY OF LESS THAN SIX THOUSAND POUNDS, or an option to renew such  a
 lease  or a similar contractual provision, all receipts due or consider-
 ation given or contracted to be given for such property  under  and  for
 the  entire  period of such lease, option to renew or similar provision,
 or combination of them, shall be deemed to have been paid or  given  and
 shall  be subject to tax, and any such tax due shall be collected, as of
 the date of first payment under such lease, option to renew  or  similar
 provision,  or combination of them, or as of the date of registration of
 such property with the commissioner  of  motor  vehicles,  whichever  is
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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