New York S 10491: Relates to the computation of sales tax on new mobile homes

Bill Text

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 Speaker Carl E. Heastie

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S10491 Summary:

BILL NOS10491 

&nbsp

SAME ASNo Same As

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SPONSORHELMING

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COSPNSR

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MLTSPNSR

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Amd §1111, Tax L

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Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.

Go to top S10491 Actions:

BILL NOS10491 

&nbsp

05/15/2026REFERRED TO BUDGET AND REVENUE

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There are no Assembly votes for this bill in this legislative session.

Go to topS10491 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10491

 IN SENATE

 May 15, 2026
 ___________

 Introduced by Sen. HELMING -- 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 the computation of sales tax
 on new mobile homes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (f) of section 1111 of the tax law, as added by
 2 chapter 986 of the laws of 1983, is amended to read as follows:
 3 (f) The retail sales tax imposed under subdivision (a) of section
 4 eleven hundred five and the compensating use tax imposed under section
 5 eleven hundred ten, when computed in respect to a new mobile home, shall
 6 be computed on seventy percent of the receipts or consideration given
 7 therefor by the purchaser or user; except if such new mobile home is
 8 purchased as a primary residence it shall be computed on thirty-five
 9 percent of the receipts or consideration given therefor by the purchaser
 10 or user.
 11 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15687-01-6

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