New York S 10385: Establishes a sales tax exemption for the purchase of electric wheelchair accessible vehicles

Bill Text

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S10385 Summary:

BILL NOS10385 

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SAME ASNo Same As

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SPONSORFAHY

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COSPNSR

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MLTSPNSR

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Amd §§1115 & 1210, Tax L

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Establishes a sales tax exemption for the purchase of electric vehicles that are designed for the purpose of transporting persons in wheelchairs or containing any physical device or alteration designed to permit access to and enable the transportation of persons in wheelchairs.

Go to top S10385 Actions:

BILL NOS10385 

&nbsp

05/15/2026REFERRED TO BUDGET AND REVENUE

Go to topS10385 Committee&nbspVotes:

Go to topS10385 Floor&nbspVotes:

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

Go to topS10385 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10385

 IN SENATE

 May 15, 2026
 ___________

 Introduced by Sen. FAHY -- 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 establishing a sales tax
 exemption for the purchase of electric wheelchair accessible vehicles

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

 1 Section 1. Section 1115 of the tax law is amended by adding a new
 2 subdivision (mm) to read as follows:
 3 (mm) (1) Receipts from the sale of, and consideration given or
 4 contracted to be given for, or for the use of, a qualifying electric
 5 vehicle shall be exempt from tax under this article.
 6 (2) For purposes of this subdivision, the term "qualifying electric
 7 vehicle" shall mean an electric vehicle, as defined by section sixty-
 8 six-s of the public service law, that is designed for the purpose of
 9 transporting persons in wheelchairs or containing any physical device or
 10 alteration designed to permit access to and enable the transportation of
 11 persons in wheelchairs.
 12 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
 13 amended by adding a new subparagraph (iii) to read as follows:
 14 (iii) Any local law, ordinance or resolution enacted by any city,
 15 county or school district, imposing the taxes authorized by this subdi-
 16 vision, shall include the sales tax exemption for qualifying electric
 17 vehicles as provided for in subdivision (mm) of section eleven hundred
 18 fifteen of this chapter, unless such city, county or school district
 19 elects otherwise; provided that if such a city having a population of
 20 one million or more enacts the resolution described in subdivision (p)
 21 of this section or repeals such resolution, such repeal or resolution
 22 shall also be deemed to amend any local law, ordinance or resolution
 23 enacted by such a city providing exemptions from such tax exemption
 24 pursuant to the authority of this subdivision, whether or not such taxes
 25 are suspended at the time such city enacts its resolution pursuant to
 26 subdivision (p) of this section or at the time of any such repeal;
 27 provided further that section eleven hundred seven of this chapter,
 28 shall not apply to a city of one million or more upon the enactment of a

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15890-01-6

 S. 10385 2

 1 resolution by such city pursuant to the authority of subdivision (p) of
 2 this section.
 3 § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 4 amended by section 2 of part WW of chapter 60 of the laws of 2016,
 5 subparagraph (v) as amended by chapter 99 of the laws of 2025, subpara-
 6 graphs (xii) and (xiii) as separately amended by section 6 of part Z of
 7 chapter 60 of the laws of 2016, and subparagraph (xiv) as added by
 8 section 6 of part Z of chapter 60 of the laws of 2016, is amended to
 9 read as follows:
 10 (4) Notwithstanding any other provision of law to the contrary, any
 11 local law enacted by any city of one million or more that imposes the
 12 taxes authorized by this subdivision (i) may omit the exception provided
 13 in subparagraph (ii) of paragraph three of subdivision (c) of section
 14 eleven hundred five of this chapter for receipts from laundering, dry-
 15 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 16 (ii) may impose the tax described in paragraph si