Assembly Bill A6942

2023-2024 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

Current 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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2023-A6942 (ACTIVE) - Details

See Senate Version of this Bill:
S4243
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S9537

2023-A6942 (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.

2023-A6942 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6942
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 9, 2023
                                ___________
 
 Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
   tee on Ways and Means
 
 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;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08778-01-3
 A. 6942                             2
              

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