Bill Text: NY A06942 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A06942 Detail]

Download: New_York-2023-A06942-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6942

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       May 9, 2023
                                       ___________

        Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
          tee on Ways and Means

        AN  ACT to amend the tax law, in relation to exempting the sale of motor
          vehicles which will be modified for operation by, or for the transpor-
          tation of, a person with a disability from state sales and  compensat-
          ing use taxes

          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 14-b to read as follows:
     3    (14-b)(i)  Motor  vehicles,  as  such  term  is defined in section one
     4  hundred twenty-five of the vehicle and traffic law, that:
     5    (A) Have been or will be modified for operation by, or for the  trans-
     6  portation of, a person with a disability; and
     7    (B)  Are primarily driven by, or primarily used for the transportation
     8  of, a person with a disability.
     9    (ii) In order to receive the exemption provided for under  this  para-
    10  graph,  the purchaser of the motor vehicle shall furnish to the seller a
    11  certificate attesting to the purchaser's or an immediate family member's
    12  disability which requires a motor vehicle modification. The  certificate
    13  shall  be  in  such  form,  contain  such  information  and  be filed as
    14  prescribed by the commissioner.
    15    (iii) As used in this paragraph:
    16    (A) A "motor vehicle modified for operation by a person with  a  disa-
    17  bility":
    18    (1) shall be owned by the person with a disability or by such person's
    19  immediate family member;
    20    (2) shall be inspected, registered and insured as required by law;
    21    (3) may be a new or used vehicle which is not more than five years old
    22  and has been driven less than fifty thousand miles;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08778-01-3
        A. 6942                             2

     1    (4) includes adaptive equipment to enable an individual to operate the
     2  vehicle, including but not limited to, hand controls, a deep dish steer-
     3  ing  wheel,  spinner  knobs, wheelchair lock downs, parking brake exten-
     4  sions,  foot   controls,   wheelchair   lifts   (including   maintenance
     5  contracts), and left foot gas pedals;
     6    (5) includes modifications to the structure and internal design of the
     7  existing  equipment  of  the vehicle including but not limited to, floor
     8  cut-outs, replacement of a roof with a fiberglass top, extension of  the
     9  steering column, raised doors, repositioning of seats, wheelchair floor,
    10  and dashboard adaptions; and
    11    (6) does not include routine maintenance of the vehicle after sale;
    12    (B)  "Person  with a disability" means any person with a disability as
    13  that term is defined in subdivision twenty-one of  section  two  hundred
    14  ninety-two of the executive law; and
    15    (C) "Primarily driven by, or primarily used for the transportation of,
    16  a  person  with  a  disability" means the motor vehicle is driven by, or
    17  used for the transportation of, a person  with  a  disability  at  least
    18  eighty percent of the motor vehicle's operating time.
    19    §  2.  This  act shall take effect on the ninetieth day after it shall
    20  have become a law. Effective immediately, the addition, amendment and/or
    21  repeal of any rule or regulation necessary  for  the  implementation  of
    22  this  act  on its effective date are authorized to be made and completed
    23  on or before such effective date.