Bill Text: NY S01197 | 2015-2016 | General Assembly | Introduced

New York Senate Bill 1197 (Prior Session Legislation)

Introduced

Bill Title: Relates to the imposition of sales tax on snowmobiles and all terrain vehicles.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2016-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01197 Detail]

Download: New_York-2015-S01197-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1197
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    January 9, 2015
                                      ___________
       Introduced by Sens. MARCHIONE, SEWARD -- read twice and ordered printed,
         and  when  printed  to be committed to the Committee on Investigations
         and Government Operations
       AN ACT to amend the tax law, in relation to the imposition of sales  tax
         on snowmobiles and all terrain 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 OF THIS CHAPTER upon sales  of  such  motor
   13  vehicles,  snowmobiles, vessels or all terrain vehicles by persons other
   14  than dealers registered under sections four hundred fifteen,  twenty-two
   15  hundred   twenty-two,  twenty-two  hundred  fifty-seven  and  twenty-two
   16  hundred eighty-two of the vehicle and traffic law.  Such  county  clerks
   17  and  such  commissioner  shall  also  act  as such agents to collect any
   18  compensating use tax due under section eleven hundred ten OF THIS  ARTI-
   19  CLE  and under a compensating use tax imposed pursuant to section twelve
   20  hundred ten or twelve hundred eleven OF THIS CHAPTER for the  use  of  a
   21  motor  vehicle,  snowmobile,  vessel  or all terrain vehicle within this
   22  state.  The commissioner of motor vehicles shall act as such agent with-
   23  out fee.   Each such county clerk shall,  after  deducting  his  fee  as
   24  provided  in  paragraph  two  of this subdivision, and such commissioner
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02482-01-5
       S. 1197                             2
    1  shall remit to the tax commission all funds collected pursuant  to  this
    2  subdivision  and  shall  follow such procedures and keep such records as
    3  shall be prescribed by the tax commission.   SALES OR  COMPENSATING  USE
    4  TAXES  COLLECTED  PURSUANT  TO THE PROVISIONS OF THIS SECTION ON SNOWMO-
    5  BILES OR ALL TERRAIN VEHICLES SHALL BE DETERMINED BY REFERENCE TO  PLACE
    6  OF RESIDENCE OF THE OWNER OF THE SNOWMOBILE OR ALL TERRAIN VEHICLE.
    7    S  2.  This  act  shall take effect immediately and shall apply to the
    8  quarterly tax periods which begin on and after such date.