Do you support this bill?

Assembly Bill A10395

2025-2026 Legislative Session

Relates to sales of rental vehicles

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2025-A10395 (ACTIVE) - Details

See Senate Version of this Bill:
S3399
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S9374

2025-A10395 (ACTIVE) - Summary

Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.

2025-A10395 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10395
 
                           I N  A S S E M B L Y
 
                               March 3, 2026
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to sales of rental vehicles
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (b) of section 1105 of the tax law is amended
 by adding a new paragraph 5 to read as follows:
   (5) NOTWITHSTANDING ANY LAW,  RULE,  REGULATION,  LETTER,  RULING,  OR
 POLICY  TO  THE CONTRARY, THE SALE OF A RENTAL VEHICLE TO A RENTAL BUSI-
 NESS FOR USE IN SUCH BUSINESS IS SUBJECT TO THE TAXES IMPOSED UNDER THIS
 SECTION AND SHALL NOT BE CONSIDERED A SALE FOR RESALE.
   § 2. This act shall take effect on the thirtieth day  after  it  shall
 have  become a law and shall apply to sales of rental vehicles occurring
 on or after such date. 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.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07749-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.