S T A T E O F N E W Y O R K
________________________________________________________________________
7297
2025-2026 Regular Sessions
I N A S S E M B L Y
March 25, 2025
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to reduced sales tax on vehi-
cles manufactured in the United States
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 1105-C to
read as follows:
§ 1105-C. REDUCED SALES TAX ON CERTAIN MOTOR VEHICLES. (A) THE TAX
IMPOSED BY SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
SHALL BE REDUCED BY ONE PERCENT WHEN BEING IMPOSED UPON MOTOR VEHICLES
MANUFACTURED IN THE UNITED STATES OF AMERICA.
(B) FOR PURPOSES OF THIS SECTION, THE TERM MOTOR VEHICLE SHALL MEAN A
VEHICLE AS DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE OF THE VEHICLE AND
TRAFFIC LAW.
(C) THE COMMISSIONER SHALL OBTAIN YEARLY FROM THE COMMISSIONER OF
MOTOR VEHICLES A LIST OF VEHICLES MANUFACTURED IN THE UNITED STATES OF
AMERICA.
§ 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11029-01-5