New York A 4647: Relates to exempting school buses from sales and use tax

Bill Text

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A04647 Summary:

BILL NOA04647 

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SAME ASNo Same As

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SPONSORO'Pharrow

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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Exempts school buses and parts, equipment, lubricants and fuel purchased and used in their operation from sales and use tax.

Go to top A04647 Actions:

BILL NOA04647 

&nbsp

02/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04647 Committee&nbspVotes:

Go to topA04647 Floor&nbspVotes:

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

Go to topA04647 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4647

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. O'PHARROW -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting school buses from
 sales and use tax

 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) Notwithstanding any other provision of law to the contrary,
 4 receipts from the sale of school buses, as such term is defined in
 5 section one hundred forty-two of the vehicle and traffic law and parts,
 6 equipment, lubricants and fuel purchased and used in their operation,
 7 shall be exempt from taxes imposed by this article.
 8 § 2. This act shall take effect on the first day of a quarterly sales
 9 tax period, as set forth in subdivision (b) of section 1136 of the tax
 10 law, next succeeding April 1, 2026. Effective immediately, the addi-
 11 tion, amendment and/or repeal of any rule or regulation necessary for
 12 the implementation of this act on its effective date are authorized to
 13 be made and completed on or before such effective date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08798-01-5

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