Bill Text: NY A06459 | 2015-2016 | General Assembly | Introduced
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 17-0)
Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A06459 Detail]
Download: New_York-2015-A06459-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6459
2015-2016 Regular Sessions
I N A S S E M B L Y
March 25, 2015
___________
Introduced by M. of A. ENGLEBRIGHT, HOOPER, MAGNARELLI, LUPARDO, GALEF,
ORTIZ, SCHIMMINGER, ROSENTHAL, O'DONNELL, TITUS, CAHILL, JAFFEE, BENE-
DETTO -- Multi-Sponsored by -- M. of A. ABBATE, BRENNAN,
PEOPLES-STOKES, TITONE -- 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 44 to read as follows:
3 (44)(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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10054-01-5
A. 6459 2
1 S 2. Section 1160 of the tax law is amended by adding a new subdivi-
2 sion (c) to read as follows:
3 (C) THE NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES
4 EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
5 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER SHALL NOT APPLY TO OR
6 LIMIT THE IMPOSITION OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE.
7 S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
8 amended by chapter 13 of the laws of 2013, is amended to read as
9 follows:
10 (1) Either, all of the taxes described in article twenty-eight of this
11 chapter, at the same uniform rate, as to which taxes all provisions of
12 the local laws, ordinances or resolutions imposing such taxes shall be
13 identical, except as to rate and except as otherwise provided, with the
14 corresponding provisions in such article twenty-eight, including the
15 definition and exemption provisions of such article, so far as the
16 provisions of such article twenty-eight can be made applicable to the
17 taxes imposed by such city or county and with such limitations and
18 special provisions as are set forth in this article. The taxes author-
19 ized under this subdivision may not be imposed by a city or county
20 unless the local law, ordinance or resolution imposes such taxes so as
21 to include all portions and all types of receipts, charges or rents,
22 subject to state tax under sections eleven hundred five and eleven
23 hundred ten of this chapter, except as otherwise provided. (i) Any local
24 law, ordinance or resolution enacted by any city of less than one
25 million or by any county or school district, imposing the taxes author-
26 ized by this subdivision, shall, notwithstanding any provision of law to
27 the contrary, exclude from the operation of such local taxes all sales
28 of tangible personal property for use or consumption directly and
29 predominantly in the production of tangible personal property, gas,
30 electricity, refrigeration or steam, for sale, by manufacturing, proc-
31 essing, generating, assembly, refining, mining or extracting; and all
32 sales of tangible personal property for use or consumption predominantly
33 either in the production of tangible personal property, for sale, by
34 farming or in a commercial horse boarding operation, or in both; and,
35 unless such city, county or school district elects otherwise, shall omit
36 the provision for credit or refund contained in clause six of subdivi-
37 sion (a) or subdivision (d) of section eleven hundred nineteen of this
38 chapter. (ii) Any local law, ordinance or resolution enacted by any
39 city, county or school district, imposing the taxes authorized by this
40 subdivision, shall omit the residential solar energy systems equipment
41 exemption provided for in subdivision (ee), the commercial solar energy
42 systems equipment exemption provided for in subdivision (ii) [and], the
43 clothing and footwear exemption provided for in paragraph thirty AND THE
44 NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES EXEMPTION
45 PROVIDED IN PARAGRAPH FORTY-FOUR of subdivision (a) of section eleven
46 hundred fifteen of this chapter, unless such city, county or school
47 district elects otherwise as to either such residential solar energy
48 systems equipment exemption, such commercial solar energy systems equip-
49 ment exemption or such clothing and footwear exemption OR SUCH NEW AND
50 USED HYBRID VEHICLES OR HIGH-EFFICIENCY VEHICLES EXEMPTION.
51 S 4. Section 1210 of the tax law is amended by adding a new subdivi-
52 sion (q) to read as follows:
53 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
54 NANCE OR RESOLUTION TO THE CONTRARY:
55 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
56 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
A. 6459 3
1 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
2 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
3 THE NEW AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY VEHICLES EXEMPTION
4 FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH
5 FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
6 CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO
7 OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
8 SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
9 UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
10 SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
11 RATE SUCH EXEMPTIONS AS IF THEY HAD BEEN DULY ENACTED BY THE STATE
12 LEGISLATURE AND APPROVED BY THE GOVERNOR.
13 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
14 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
15 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
16 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
17 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
18 44 OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE
19 EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
20 TION.
21 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
22 YEAR, BUT NOT EARLIER THAN THE YEAR 2016) AND SHALL APPLY TO SALES MADE,
23 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
24 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
25 AND 1217 OF THE NEW YORK TAX LAW.
26 S 5. This act shall take effect October 1, 2016.
