S T A T E O F N E W Y O R K
________________________________________________________________________
4647
2025-2026 Regular Sessions
I N A S S E M B L Y
February 4, 2025
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting school buses from
sales and use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (mm) to read as follows:
(MM) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
RECEIPTS FROM THE SALE OF SCHOOL BUSES, AS SUCH TERM IS DEFINED IN
SECTION ONE HUNDRED FORTY-TWO OF THE VEHICLE AND TRAFFIC LAW AND PARTS,
EQUIPMENT, LUBRICANTS AND FUEL PURCHASED AND USED IN THEIR OPERATION,
SHALL BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE.
§ 2. This act shall take effect on the first day of a quarterly sales
tax period, as set forth in subdivision (b) of section 1136 of the tax
law, next succeeding April 1, 2026. Effective immediately, the addi-
tion, 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.
LBD08798-01-5
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