Bill Text: NY S01637 | 2013-2014 | General Assembly | Introduced

New York Senate Bill 1637 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-01-28 - REPORTED AND COMMITTED TO FINANCE [S01637 Detail]

Download: New_York-2013-S01637-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1637
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
         printed to be committed to the Committee on  Energy  and  Telecommuni-
         cations
       AN  ACT  to amend the tax law, in relation to exempting low-emission and
         energy efficient vehicles  from  retail  sales  and  compensating  use
         taxes; and providing for the repeal of such provisions upon expiration
         thereof
         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)  LOW-EMISSION AND ENERGY EFFICIENT VEHICLES. FOR PURPOSES OF THIS
    4  PARAGRAPH, A "LOW-EMISSION AND ENERGY EFFICIENT VEHICLE"  SHALL  MEAN  A
    5  VEHICLE  CERTIFIED  BY  THE  ADMINISTRATOR OF THE UNITED STATES ENVIRON-
    6  MENTAL PROTECTION AGENCY PURSUANT TO  23  U.S.C.  S  166(F)(3).  IF  THE
    7  ADMINISTRATOR  OF  THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY HAS
    8  NOT SO CERTIFIED ANY VEHICLE AS  A  LOW-EMISSION  AND  ENERGY  EFFICIENT
    9  VEHICLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "LOW-EMISSION AND ENERGY
   10  EFFICIENT  VEHICLE"  SHALL  MEAN  ANY  VEHICLE  THAT HAS ACHIEVED AN AIR
   11  POLLUTION SCORE OF NINE OR BETTER AND A GREENHOUSE GAS SCORE OF NINE  OR
   12  BETTER  ON THE GREEN VEHICLE GUIDE MAINTAINED BY THE UNITED STATES ENVI-
   13  RONMENTAL PROTECTION AGENCY. THE DEPARTMENT SHALL POST ON ITS WEB SITE A
   14  LIST OF LOW-EMISSION AND ENERGY EFFICIENT VEHICLES  BY  MAKE  AND  MODEL
   15  YEAR  AND  SUCH  OTHER  SPECIFICATIONS AS MAY BE NECESSARY TO IDENTIFY A
   16  LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, AND SHALL UPDATE SUCH LIST AS
   17  NECESSARY TO PROVIDE A COMPLETE LIST OF LOW-EMISSION  AND  ENERGY  EFFI-
   18  CIENT VEHICLES.
   19    S  2.  This  act  shall  take effect on the first day of the sales tax
   20  quarter that begins at least ninety days after the day on which it shall
   21  have become a law and shall expire and be deemed repealed  December  31,
   22  2016.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02360-01-3