Assembly Bill A4823

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4823
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 6, 2025
                                ___________
 
 Introduced  by  M.  of A. MANKTELOW, HAWLEY, McDONOUGH, MILLER, SMULLEN,
   BRABENEC, DeSTEFANO -- read once and referred to the Committee on Ways
   and Means
 
 AN ACT to amend the tax law, in  relation  to  exempting  certain  motor
   vehicles,  parts  and  services  therefor  and railroad rolling stock,
   parts and services therefor from the sales and use tax imposed by  the
   state
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (c) of section 1105  of the  tax
 law  is amended by adding two new subparagraphs (xii) and (xiii) to read
 as follows:
   (XII) SUCH SERVICES RENDERED  WITH  RESPECT  TO  THE  MAINTENANCE  AND
 REPAIR  OF  RAILROAD AND ROLLING STOCK, PARTS THEREOF AND THE STRUCTURAL
 COMPONENTS OF THE RAILROAD AS DEFINED IN PARAGRAPH FORTY-EIGHT OF SUBDI-
 VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
   (XIII) SUCH SERVICES RENDERED WITH  RESPECT  TO  THE  MAINTENANCE  AND
 REPAIR  OF  MOTOR VEHICLES AND THE PARTS THEREOF AS DEFINED IN PARAGRAPH
 FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 ARTICLE.
   § 2. Clause 1 of subdivision (b) of section 1107 of the  tax  law,  as
 amended  by  chapter  472  of  the  laws  of 2000, is amended to read as
 follows:
   (1) The exemptions provided for in PARAGRAPHS FORTY-SEVEN  AND  FORTY-
 EIGHT  OF  SUBDIVISION (A) AND subdivision (c) of section eleven hundred
 fifteen OF THIS ARTICLE AND THE EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS
 (XII) AND (XIII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF SECTION ELEVEN
 HUNDRED FIVE OF THIS PART shall not apply  to  fuel,  gas,  electricity,
 refrigeration  and  steam,  and  gas,  electric, refrigeration and steam
 service of whatever nature for use or consumption  directly  and  exclu-
 sively in the production of gas, electricity, refrigeration or steam.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06907-01-5
              

 A. 4823                             2
 
   §  3.  Subdivision  (b)  of  section 1108 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6)  THE  EXEMPTIONS PROVIDED FOR IN PARAGRAPHS FORTY-SEVEN AND FORTY-
 EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTI-
 CLE AND THE EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII) OF
 PARAGRAPH THREE OF SUBDIVISION (C) OF SECTION  ELEVEN  HUNDRED  FIVE  OF
 THIS PART SHALL NOT APPLY.
   §  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
 section 3 of part J of chapter 59 of the laws of  2021,  is  amended  to
 read as follows:
   (a)  General.  In  addition  to  the  taxes imposed by sections eleven
 hundred five and eleven hundred ten of this  [article]  PART,  there  is
 hereby  imposed within the territorial limits of the metropolitan commu-
 ter transportation district created and established pursuant to  section
 twelve  hundred sixty-two of the public authorities law, and there shall
 be paid, additional taxes, at the rate of three-eighths of one  percent,
 which shall be identical to the taxes imposed by sections eleven hundred
 five  and  eleven  hundred  ten of this [article] PART, EXCEPT THAT WITH
 RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTIONS  PROVIDED  FOR
 IN  PARAGRAPHS FORTY-SEVEN AND FORTY-EIGHT OF SUBDIVISION (A) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTIONS  PROVIDED  FOR
 IN  SUBPARAGRAPHS (XII) AND (XIII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE  OF  THIS  PART  SHALL  NOT  APPLY.  Such
 sections  ELEVEN  HUNDRED  FIVE  AND  ELEVEN  HUNDRED  TEN and the other
 sections of  this  article,  including  the  definition  and  THE  OTHER
 exemption  provisions,  shall apply for purposes of the taxes imposed by
 this section in the same manner and with the same force and effect as if
 the language of those sections had been incorporated in full  into  this
 section and had expressly referred to the taxes imposed by this section.
 Notwithstanding the foregoing, the tax imposed by this section shall not
 apply to admissions to race tracks or simulcast facilities.
   §  5.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding two new paragraphs 47 and 48 to read as follows:
   (47) MOTOR VEHICLES AS DEFINED IN  SUBDIVISION  TWO  OF  SECTION  FIVE
 HUNDRED ONE OF THIS CHAPTER WHETHER PURCHASED OR LEASED AND PARTS THERE-
 OF  AND  THE  SERVICES  RENDERED WITH RESPECT TO THE MAINTENANCE OF SUCH
 MOTOR VEHICLES AND PARTS.
   (48) RAILROAD ROLLING STOCK WHETHER PURCHASED OR LEASED BY A  RAILROAD
 WHICH  IS  ENGAGED  IN INTRASTATE OR INTERSTATE COMMERCE, PARTS THEREOF,
 STRUCTURAL COMPONENTS RELATING TO THE RIGHT  OF  WAY  OF  THE  RAILROAD,
 SERVICES  RENDERED  WITH  RESPECT  TO  THE MAINTENANCE OF SUCH VEHICLES,
 PARTS AND STRUCTURAL COMPONENTS. THE TERM "STRUCTURAL COMPONENTS"  SHALL
 INCLUDE  BUT  IS NOT LIMITED TO RAIL, BRIDGES, CROSSING ARMS AND TRAFFIC
 SIGNALS.
   § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
 section  1210 of the tax law, as amended by section 5 of part J of chap-
 ter 59 of the laws of 2021, is amended to read as follows:
   Either, all of the taxes described in  article  twenty-eight  of  this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition   and  exemption  provisions  of  such  article,  EXCEPT  THE
 EXEMPTIONS PROVIDED FOR IN PARAGRAPHS  FORTY-SEVEN  AND  FORTY-EIGHT  OF
 SUBDIVISION  (A)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND
 THE EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII)  OF  PARA-
 A. 4823                             3
 
 GRAPH  THREE  OF  SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS
 CHAPTER SHALL NOT APPLY so far as the provisions of such  article  twen-
 ty-eight  can  be  made  applicable to the taxes imposed by such city or
 county and with such limitations and special provisions as are set forth
 in  this article. The taxes authorized under this subdivision may not be
 imposed by a city or county unless the local law,  ordinance  or  resol-
 ution  imposes such taxes so as to include all portions and all types of
 receipts, charges or rents, subject to state tax under  sections  eleven
 hundred five and eleven hundred ten of this chapter, except as otherwise
 provided.    Notwithstanding  the  foregoing, a tax imposed by a city or
 county authorized under this  subdivision  shall  not  include  the  tax
 imposed on charges for admission to race tracks and simulcast facilities
 under subdivision (f) of section eleven hundred five of this chapter.
   §  7.  This act shall take effect December 1, 2025; provided, however,
 that the exemptions and exceptions provided for in sections one  through
 six  of  this  act  shall apply to retail sales or uses occurring on and
 after January 1, 2026.