Do you support this bill?

Senate Bill S10491

2025-2026 Legislative Session

Relates to the computation of sales tax on new mobile homes

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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-S10491 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L

2025-S10491 (ACTIVE) - Summary

Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.

2025-S10491 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10491
 
                             I N  S E N A T E
 
                               May 15, 2026
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 the computation of sales tax
   on new mobile homes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision (f) of section 1111 of the tax law, as added by
 chapter 986 of the laws of 1983, is amended to read as follows:
   (f)  The  retail  sales  tax  imposed under subdivision (a) of section
 eleven hundred five and the compensating use tax imposed  under  section
 eleven hundred ten, when computed in respect to a new mobile home, shall
 be  computed  on  seventy percent of the receipts or consideration given
 therefor by the purchaser or user; EXCEPT IF SUCH  NEW  MOBILE  HOME  IS
 PURCHASED  AS  A   PRIMARY RESIDENCE IT SHALL BE COMPUTED ON THIRTY-FIVE
 PERCENT OF THE RECEIPTS OR CONSIDERATION GIVEN THEREFOR BY THE PURCHASER
 OR USER.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15687-01-6

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.