senate Bill S9537

2021-2022 Legislative Session

Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 19, 2022 referred to rules

S9537 (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S4243

S9537 (ACTIVE) - Summary

Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes.

S9537 (ACTIVE) - Sponsor Memo

S9537 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9537
 
                             I N  S E N A T E
 
                              August 19, 2022
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to exempting the sale of  motor
   vehicles which will be modified for operation by, or for the transpor-
   tation  of, a person with a disability from state sales and compensat-
   ing use taxes

   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 14-b to read as follows:
   (14-B)(I) MOTOR VEHICLES, AS SUCH  TERM  IS  DEFINED  IN  SECTION  ONE
 HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (A)  HAVE BEEN OR WILL BE MODIFIED FOR OPERATION BY, OR FOR THE TRANS-
 PORTATION OF, A PERSON WITH A DISABILITY; AND
   (B) ARE PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE  TRANSPORTATION
 OF, A PERSON WITH A DISABILITY.
   (II)  IN  ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER THIS PARA-
 GRAPH, THE PURCHASER OF THE MOTOR VEHICLE SHALL FURNISH TO THE SELLER  A
 CERTIFICATE ATTESTING TO THE PURCHASER'S OR AN IMMEDIATE FAMILY MEMBER'S
 DISABILITY  WHICH REQUIRES A MOTOR VEHICLE MODIFICATION. THE CERTIFICATE
 SHALL BE IN  SUCH  FORM,  CONTAIN  SUCH  INFORMATION  AND  BE  FILED  AS
 PRESCRIBED BY THE COMMISSIONER.
   (III) AS USED IN THIS PARAGRAPH:
   (A)  A  "MOTOR VEHICLE MODIFIED FOR OPERATION BY A PERSON WITH A DISA-
 BILITY":
   (1) SHALL BE OWNED BY THE PERSON WITH A DISABILITY OR BY SUCH PERSON'S
 IMMEDIATE FAMILY MEMBER;
   (2) SHALL BE INSPECTED, REGISTERED AND INSURED AS REQUIRED BY LAW;
   (3) MAY BE A NEW OR USED VEHICLE WHICH IS NOT MORE THAN FIVE YEARS OLD
 AND HAS BEEN DRIVEN LESS THAN FIFTY THOUSAND MILES;
   (4) INCLUDES ADAPTIVE EQUIPMENT TO ENABLE AN INDIVIDUAL TO OPERATE THE
 VEHICLE, INCLUDING BUT NOT LIMITED TO, HAND CONTROLS, A DEEP DISH STEER-
 ING WHEEL, SPINNER KNOBS, WHEELCHAIR LOCK DOWNS,  PARKING  BRAKE  EXTEN-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16236-02-2

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