Senate Bill S10385

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10385
 
                             I N  S E N A T E
 
                               May 15, 2026
                                ___________
 
 Introduced  by  Sen.  FAHY  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to  establishing  a  sales  tax
   exemption for the purchase of electric wheelchair accessible vehicles
 
   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)  (1)  RECEIPTS  FROM  THE  SALE  OF,  AND  CONSIDERATION GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE  OF,  A  QUALIFYING  ELECTRIC
 VEHICLE SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE.
   (2)  FOR  PURPOSES  OF THIS SUBDIVISION, THE TERM "QUALIFYING ELECTRIC
 VEHICLE" SHALL MEAN AN ELECTRIC VEHICLE, AS DEFINED  BY  SECTION  SIXTY-
 SIX-S  OF  THE  PUBLIC  SERVICE LAW, THAT IS DESIGNED FOR THE PURPOSE OF
 TRANSPORTING PERSONS IN WHEELCHAIRS OR CONTAINING ANY PHYSICAL DEVICE OR
 ALTERATION DESIGNED TO PERMIT ACCESS TO AND ENABLE THE TRANSPORTATION OF
 PERSONS IN WHEELCHAIRS.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law  is
 amended by adding a new subparagraph (iii) to read as follows:
   (III)  ANY  LOCAL  LAW,  ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION,  SHALL  INCLUDE  THE SALES TAX EXEMPTION FOR QUALIFYING ELECTRIC
 VEHICLES AS PROVIDED FOR IN SUBDIVISION (MM) OF SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS  CHAPTER,  UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT
 ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A  POPULATION  OF
 ONE  MILLION  OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P)
 OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL  OR  RESOLUTION
 SHALL  ALSO  BE  DEEMED  TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION
 ENACTED BY SUCH A CITY PROVIDING  EXEMPTIONS  FROM  SUCH  TAX  EXEMPTION
 PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES
 ARE  SUSPENDED  AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO
 SUBDIVISION (P) OF THIS SECTION OR AT  THE  TIME  OF  ANY  SUCH  REPEAL;
 PROVIDED  FURTHER  THAT  SECTION  ELEVEN  HUNDRED SEVEN OF THIS CHAPTER,
 SHALL NOT APPLY TO A CITY OF ONE MILLION OR MORE UPON THE ENACTMENT OF A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15890-01-6
 S. 10385                            2

 RESOLUTION BY SUCH CITY PURSUANT TO THE AUTHORITY OF SUBDIVISION (P)  OF
 THIS SECTION.
   § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2  of  part  WW of chapter 60 of the laws of 2016,
 subparagraph (v) as amended by chapter 99 of the laws of 2025,  subpara-
 graphs  (xii) and (xiii) as separately amended by section 6 of part Z of
 chapter 60 of the laws of 2016,  and  subparagraph  (xiv)  as  added  by
 section  6  of  part  Z of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (4) Notwithstanding any other provision of law to  the  contrary,  any
 local  law  enacted  by any city of one million or more that imposes the
 taxes authorized by this subdivision (i) may omit the exception provided
 in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
 eleven  hundred  five of this chapter for receipts from laundering, dry-
 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 (ii) may impose the tax described in paragraph six of subdivision (c) of
 section eleven hundred five of this chapter at a rate in addition to the
 rate prescribed by this section not to exceed two percent  in  multiples
 of  one-half  of one percent; (iii) shall provide that the tax described
 in paragraph six of subdivision (c) of section eleven  hundred  five  of
 this chapter does not apply to facilities owned and operated by the city
 or  an agency or instrumentality of the city or a public corporation the
 majority of whose members are appointed by the chief  executive  officer
 of  the  city  or the legislative body of the city or both of them; (iv)
 shall not include any tax on receipts from, or the use of, the  services
 described  in  paragraph  seven  of  subdivision  (c)  of section eleven
 hundred five of this chapter; (v) shall provide that,  for  purposes  of
 the  tax  described in subdivision (e) of section eleven hundred five of
 this chapter, "permanent resident" means any occupant  of  any  room  or
 rooms  in  a  hotel  or  short term rental unit for at least one hundred
 eighty consecutive days with regard to the  period  of  such  occupancy;
 (vi) may omit the exception provided in paragraph one of subdivision (f)
 of  section  eleven hundred five of this chapter for charges to a patron
 for admission to, or use of, facilities for sporting activities in which
 the patron is to be a participant, such as bowling alleys  and  swimming
 pools;  (vii)  may  provide the clothing and footwear exemption in para-
 graph thirty of subdivision (a) of section  eleven  hundred  fifteen  of
 this  chapter,  and, notwithstanding any provision of subdivision (d) of
 this section to the contrary, any local law providing for such exemption
 or repealing such exemption, may go  into  effect  on  any  one  of  the
 following  dates:  March  first, June first, September first or December
 first; (viii) shall omit the exemption provided in  paragraph  forty-one
 of  subdivision  (a)  of section eleven hundred fifteen of this chapter;
 (ix) shall omit the exemption provided in  subdivision  (c)  of  section
 eleven  hundred  fifteen  of this chapter insofar as it applies to fuel,
 gas, electricity, refrigeration and steam, and gas, electric,  refriger-
 ation  and  steam  service  of  whatever  nature  for use or consumption
 directly and exclusively in the production of gas, electricity,  refrig-
 eration or steam; (x) shall omit, unless such city elects otherwise, the
 provision  for  refund  or credit contained in clause six of subdivision
 (a) or in subdivision (d) of section eleven  hundred  nineteen  of  this
 chapter;  (xii)  shall  omit,  unless  such  city  elects otherwise, the
 exemption for residential solar energy systems equipment and electricity
 provided in subdivision (ee) of section eleven hundred fifteen  of  this
 chapter;  (xiii)  shall  omit,  unless  such  city elects otherwise, the
 exemption for commercial solar energy systems equipment and  electricity
 S. 10385                            3
 
 provided  in  subdivision (ii) of section eleven hundred fifteen of this
 chapter; [and] (xiv) shall exclude from  the  operation  of  such  local
 taxes  all sales of fuel sold for use in commercial aircraft and general
 aviation  aircraft[.    (xiv)]; (XV) shall omit, unless such city elects
 otherwise, the exemption for commercial fuel cell electricity generating
 systems equipment and electricity generated by such  equipment  provided
 in  subdivision  (kk) of section eleven hundred fifteen of this chapter;
 AND  (XVI)  MAY  PROVIDE  THE  QUALIFYING  ELECTRIC  VEHICLES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (MM) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER.
   Any reference in this chapter or in any local law, ordinance or resol-
 ution enacted pursuant to the authority of this article to former subdi-
 visions (n) or (p) of this section shall be deemed to be a reference  to
 [clauses] SUBPARAGRAPHS (xii) or (xiii) of this paragraph, respectively,
 and  any  such  local  law,  ordinance  or  resolution that provides the
 exemptions provided in such former subdivisions (n) and/or (p) shall  be
 deemed  instead to provide the exemptions provided in [clauses] SUBPARA-
 GRAPHS (xii) and/or (xiii) of this paragraph.
   § 4. This act shall take effect immediately.