NY State Senate Bill 2021-S9537

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

Archive: Last Bill Status - In Senate Committee Rules 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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Actions

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

2021-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

2021-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.

2021-S9537 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9537

SPONSOR: WEIK
 
TITLE OF BILL:

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 transporta-
tion of, a person with a disability from state sales and compensating
use taxes

 
PURPOSE:

To exempt the purchase of a new or certain used vehicles that require
modifications to permit use by a person with a disability.

 
SUMMARY OF PROVISIONS:

Section one includes eligibility criteria for the exemption:

1. Applies to vehicles purchased new, or used vehicles that are less
than five years old, with fewer than 50,000 miles;

2. Directs commissioner to create a certificate that must be filed at
time of purchase to confirm eligibility;

3. Vehicle must be owned by the person with a disability of an immediate
family member;

4. Vehicle must primarily be operated by the person with a disability or
used for transportation of said person;

5. Vehicle must be inspected, registered and insured.

Section two is the effective date.

 
EXISTING LAW:

None.

 
JUSTIFICATION:

"V-Mods" are motor vehicles, typically cars or vans, that are altered
prior to sale or after market to permit operation by a person with a
disability, or to accommodate the transportation needs of such an indi-
vidual.

Alterations may include installation of adaptive equipment, such as hand
and foot controls, wheelchair lifts and lock downs, parking brake exten-
sions, or changes to a vehicle's original structural or internal
designs, like floor cut-outs, replacement fiberglass tops, extended
steering column, raised door, repositioned seats and dashboard adaptions
that can add thousands of dollars to a vehicle's purchase price.

The actual cost of such modifications is already exempt from sales tax,
but a purchaser is still liable for the tax on the purchase of the
original vehicle. In many cases, a person in need of a vehicle with
substantial modifications may find it necessary to purchase a larger
vehicle, such as a van, at substantially higher personal cost.  The

NHTSA estimates the cost of vehicles and modifications averages about
$80,000, which is nearly twice the average cost of a new car in 2022.

This measure would enhance accessibility and mobility for many more
disabled New Yorkers, allowing them to more fully participate in work
and other activities and enjoy a more fulfilling life.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

Slight decrease in sales tax revenue from purchases of certain modified
vehicles.

 
LOCAL FISCAL IMPLICATIONS:

Slight decrease in sales tax revenue from purchases of certain modified
vehicles.

 
EFFECTIVE DATE:
90 days after becoming law.

2021-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

 S. 9537                             2
 
 SIONS,   FOOT   CONTROLS,   WHEELCHAIR   LIFTS   (INCLUDING  MAINTENANCE
 CONTRACTS), AND LEFT FOOT GAS PEDALS;
   (5) INCLUDES MODIFICATIONS TO THE STRUCTURE AND INTERNAL DESIGN OF THE
 EXISTING  EQUIPMENT  OF  THE VEHICLE INCLUDING BUT NOT LIMITED TO, FLOOR
 CUT-OUTS, REPLACEMENT OF A ROOF WITH A FIBERGLASS TOP, EXTENSION OF  THE
 STEERING COLUMN, RAISED DOORS, REPOSITIONING OF SEATS, WHEELCHAIR FLOOR,
 AND DASHBOARD ADAPTIONS; AND
   (6) DOES NOT INCLUDE ROUTINE MAINTENANCE OF THE VEHICLE AFTER SALE;
   (B)  "PERSON  WITH A DISABILITY" MEANS ANY PERSON WITH A DISABILITY AS
 THAT TERM IS DEFINED IN SUBDIVISION TWENTY-ONE OF  SECTION  TWO  HUNDRED
 NINETY-TWO OF THE EXECUTIVE LAW; AND
   (C) "PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE TRANSPORTATION OF,
 A  PERSON  WITH  A  DISABILITY" MEANS THE MOTOR VEHICLE IS DRIVEN BY, OR
 USED FOR THE TRANSPORTATION OF, A PERSON  WITH  A  DISABILITY  AT  LEAST
 EIGHTY PERCENT OF THE MOTOR VEHICLE'S OPERATING TIME.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal of any rule or regulation necessary  for  the  implementation  of
 this  act  on its effective date are authorized to be made and completed
 on or before such effective date.

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