Bill Text: NY S04243 | 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 (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04243 Detail]

Download: New_York-2023-S04243-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4243

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 6, 2023
                                       ___________

        Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        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
        S. 4243                             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.