Bill Text: NY A05637 | 2019-2020 | General Assembly | Introduced

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Bill Title: Makes the retail sale of new and used hybrid and certain high-efficiency vehicles exempt from state sales and compensating use taxes; grants counties and cities the option to provide such exemption; provides that such exemption shall not apply to the special tax on passenger car rentals.

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A05637 Detail]

Download: New_York-2019-A05637-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5637
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 14, 2019
                                       ___________
        Introduced  by  M. of A. ENGLEBRIGHT, MAGNARELLI, LUPARDO, GALEF, ORTIZ,
          SCHIMMINGER, L. ROSENTHAL, O'DONNELL, TITUS, CAHILL, JAFFEE, BENEDETTO
          -- Multi-Sponsored by -- M. of A. ABBATE, PEOPLES-STOKES -- read  once
          and referred to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to exempting the sale of hybrid
          vehicles  and  certain  high-efficiency  vehicles from state sales and
          compensating use taxes, and to authorize cities and counties to  grant
          such exemption
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45)(i)  The receipts from the retail sale of new or used hybrid vehi-
     4  cles and high-efficiency vehicles.
     5    (ii) As used in this paragraph:
     6    (A) "High-efficiency vehicle" means a model year two thousand eight or
     7  later motor vehicle, as defined in section one  hundred  twenty-five  of
     8  the vehicle and traffic law, that is certified in the two thousand eight
     9  or  later  fuel  economy  guide  of the federal Environmental Protection
    10  Agency to have a highway fuel economy estimate of thirty-five miles  per
    11  gallon or better, or which uses no motor fuel or diesel fuel.
    12    (B)  "Hybrid vehicle" means a motor vehicle, as defined in section one
    13  hundred twenty-five of the vehicle and traffic law, that:
    14    (i) draws propulsion energy from both:
    15    (a) an internal combustion engine (or heat engine that uses  combusti-
    16  ble fuel), and
    17    (b) an energy source device; and
    18    (ii) employs a regenerative vehicle braking system that recovers waste
    19  energy to charge such energy storage device.
    20    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
    21  sion (c) to read as follows:
    22    (c) The new and used  hybrid  vehicles  and  high-efficiency  vehicles
    23  exemption  provided  for  in  paragraph forty-five of subdivision (a) of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09512-01-9
        A. 5637                             2
     1  section eleven hundred fifteen of this chapter shall  not  apply  to  or
     2  limit the imposition of the tax imposed pursuant to this article.
     3    §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
     4  1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
     5  the laws of 2016, is amended to read as follows:
     6    (ii) Any local law, ordinance or resolution enacted by any city, coun-
     7  ty or school district, imposing the taxes authorized  by  this  subdivi-
     8  sion,  shall  omit  the  residential  solar energy systems equipment and
     9  electricity exemption provided for in subdivision (ee),  the  commercial
    10  solar energy systems equipment and electricity exemption provided for in
    11  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    12  systems equipment and electricity generated by such equipment  exemption
    13  provided for in subdivision (kk) and the clothing and footwear exemption
    14  provided  for  in  paragraph thirty and the new and used hybrid vehicles
    15  and high-efficiency vehicles exemption provided for in paragraph  forty-
    16  five  of subdivision (a) of section eleven hundred fifteen of this chap-
    17  ter, unless such city, county or school district elects otherwise as  to
    18  such   residential   solar  energy  systems  equipment  and  electricity
    19  exemption, such commercial solar energy systems equipment and  electric-
    20  ity  exemption,  commercial  fuel  cell  electricity  generating systems
    21  equipment and electricity generated by such equipment exemption or  such
    22  clothing  and footwear exemption or such new and used hybrid vehicles or
    23  high-efficiency vehicles exemption.
    24    § 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
    25  sion (q) to read as follows:
    26    (q)  Notwithstanding  any other provision of state or local law, ordi-
    27  nance or resolution to the contrary:
    28    (1) Any city having a population of one million or more in  which  the
    29  taxes  imposed  by  section  eleven hundred seven of this chapter are in
    30  effect, acting through its local legislative body, is hereby  authorized
    31  and empowered to elect to provide the same exemptions from such taxes as
    32  the  new and used hybrid vehicles and high-efficiency vehicles exemption
    33  from state sales and  compensating  use  taxes  described  in  paragraph
    34  forty-five  of subdivision (a) of section eleven hundred fifteen of this
    35  chapter by enacting a resolution in the form set forth in paragraph  two
    36  of  this  subdivision; whereupon, upon compliance with the provisions of
    37  subdivisions (d) and (e) of this section, such enactment of such  resol-
    38  ution  shall be deemed to be an amendment to such section eleven hundred
    39  seven and such section eleven hundred seven shall be deemed to  incorpo-
    40  rate  such  exemptions  as  if  they  had been duly enacted by the state
    41  legislature and approved by the governor.
    42    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    43  local legislative body) as follows:
    44    Section  one.  Receipts  from  sales  of  and  consideration  given or
    45  contracted to be given for, or for the use  of,  property  and  services
    46  exempt from state sales and compensating use taxes pursuant to paragraph
    47  45  of  subdivision  (a)  of  section  1115 of the tax law shall also be
    48  exempt from sales and compensating use taxes imposed in  this  jurisdic-
    49  tion.
    50    Section  two.  This  resolution shall take effect March 1, (insert the
    51  year, but not earlier than the year 2021) and shall apply to sales made,
    52  services rendered and uses occurring on and after that date  in  accord-
    53  ance  with the applicable transitional provisions in sections 1106, 1216
    54  and 1217 of the New York tax law.
    55    § 5. This act shall take effect October 1, 2020.