Bill Text: NY A05759 | 2011-2012 | General Assembly | Introduced
Bill Title: Relates to the computation of sales tax on used motor vehicles sold by non-dealers; provides that a purchaser may provide evidence relating to the below market value price of the vehicle absent an affidavit signed by the seller.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A05759 Detail]
Download: New_York-2011-A05759-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5759
2011-2012 Regular Sessions
I N A S S E M B L Y
February 28, 2011
___________
Introduced by M. of A. REILICH -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of sales tax
on used motor vehicles
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph 1 of subdivision (g) of section 1132 of the tax
2 law, as amended by chapter 402 of the laws of 1986, is amended to read
3 as follows:
4 (1) The clerk of each county when performing the function of registra-
5 tion of a motor vehicle, snowmobile, vessel or all terrain vehicle or
6 accepting an application for a certificate of title of a motor vehicle
7 or vessel, pursuant to the authority of the vehicle and traffic law, or
8 the commissioner of motor vehicles, when such commissioner performs such
9 functions, prior to performing such functions, shall act as the agent of
10 the state tax commission to collect any retail sales tax due under this
11 article and under a sales tax imposed pursuant to section twelve hundred
12 ten or twelve hundred eleven upon sales of such motor vehicles, snowmo-
13 biles, vessels or all terrain vehicles by persons other than dealers
14 registered under sections four hundred fifteen, twenty-two hundred twen-
15 ty-two, twenty-two hundred fifty-seven and twenty-two hundred eighty-two
16 of the vehicle and traffic law. Such county clerks and such commissioner
17 shall also act as such agents to collect any compensating use tax due
18 under section eleven hundred ten and under a compensating use tax
19 imposed pursuant to section twelve hundred ten or twelve hundred eleven
20 for the use of a motor vehicle, snowmobile, vessel or all terrain vehi-
21 cle within this state. The commissioner of motor vehicles shall act as
22 such agent without fee. Each such county clerk shall, after deducting
23 his fee as provided in paragraph two of this subdivision, and such
24 commissioner shall remit to the tax commission all funds collected
25 pursuant to this subdivision and shall follow such procedures and keep
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09533-01-1
A. 5759 2
1 such records as shall be prescribed by the tax commission. A PERSON
2 APPLYING FOR A CERTIFICATE OF TITLE AND/OR REGISTRATION FOR A MOTOR
3 VEHICLE, SNOWMOBILE, VESSEL OR ALL TERRAIN VEHICLE WHICH WAS NOT SOLD BY
4 A DEALER, AND WHICH WAS PURCHASED FOR BELOW MARKET VALUE, MAY PRESENT A
5 STATEMENT SUPPORTING SUCH REDUCED VALUE. SUCH STATEMENT SHALL BE IN A
6 FORM AND MANNER SUFFICIENT TO THE CLERK AND THE DEPARTMENT OF TAXATION
7 AND FINANCE. UPON ACCEPTANCE OF SUCH STATEMENT, SALES TAX SHALL BE
8 COLLECTED ON THE STATED PURCHASE PRICE AND NOT THE DETERMINED MARKET
9 VALUE OF THE VEHICLE.
10 S 2. This act shall take effect immediately and shall apply to the
11 quarterly tax periods which begin on and after such date.
