New York A 3085: Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals certain provisions of the tax law relating thereto

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A03085 Summary:

BILL NOA03085A

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SAME ASSAME AS S09911

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SPONSORCarroll R

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COSPNSREpstein, Simon, Rosenthal, Hyndman, Weprin, Taylor, Reyes, Anderson, Jackson, Levenberg, Simone,
 Dinowitz, Gonzalez-Rojas

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MLTSPNSR

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Amd §1111, rpld §1115 sub (a) ¶21-a, Tax L

&nbsp

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

Go to top A03085 Actions:

BILL NOA03085A

&nbsp

01/23/2025referred to ways and means

01/07/2026referred to ways and means

05/11/2026amend and recommit to ways and means

05/11/2026print number 3085a

Go to topA03085 Committee&nbspVotes:

Go to topA03085 Floor&nbspVotes:

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

Go to topA03085 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3085--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

 Introduced by M. of A. R. CARROLL, SIMON, ROSENTHAL, HYNDMAN, WEPRIN,
 TAYLOR, REYES, ANDERSON, JACKSON, LEVENBERG, SIMONE, DINOWITZ, GONZA-
 LEZ-ROJAS -- read once and referred to the Committee on Ways and Means
 -- recommitted to the Committee on Ways and Means in accordance with
 Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to the imposition of sales and
 compensating use taxes with respect to certain aircraft; and to repeal
 paragraph 21-a of subdivision (a) of section 1115 of the tax law,
 relating thereto

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

 1 Section 1. Paragraph (A) of subdivision (i) of section 1111 of the tax
 2 law, as amended by section 1 of part TT of chapter 59 of the laws of
 3 2015, is amended to read as follows:
 4 (A) Notwithstanding any contrary provisions of this article or other
 5 law, with respect to any lease for a term of one year or more of (1) a
 6 motor vehicle, as defined in section one hundred twenty-five of the
 7 vehicle and traffic law, with a gross vehicle weight of ten thousand
 8 pounds or less, [or] (2) a vessel, as defined in section twenty-two
 9 hundred fifty of such law (including any inboard or outboard motor and
 10 any trailer, as defined in section one hundred fifty-six of such law,
 11 leased in conjunction with such a vessel) or (3) noncommercial aircraft
 12 having a seating capacity of less than twenty passengers and a maximum
 13 capacity of less than six thousand pounds, or an option to renew such a
 14 lease or a similar contractual provision, all receipts due or consider-
 15 ation given or contracted to be given for such property under and for
 16 the entire period of such lease, option to renew or similar provision,
 17 or combination of them, shall be deemed to have been paid or given and
 18 shall be subject to tax, and any such tax due shall be collected, as of
 19 the date of first payment under such lease, option to renew or similar

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03136-02-6

 A. 3085--A 2

 1 provision, or combination of them, or as of the date of registration of
 2 such property with the commissioner of motor vehicles, whichever is
 3 earlier. Notwithstanding any inconsistent provisions of subdivision (b)
 4 of this section or of section eleven hundred seventeen of this article
 5 or of other law, for purposes of such a lease, option to renew or simi-
 6 lar provision originally entered into outside this state, by a lessee
 7 (1) who was a resident of this state, and leased such property for use
 8 outside the state and who subsequently brings such property into this
 9 state for use here or (2) who was a nonresident and subsequently becomes
 10 a resident and brings the property into this state for use here, any
 11 remaining receipts due or consideration to be given after such lessee
 12 brings such property into this state shall be subject to tax as if the
 13 lessee had entered into or exercised such lease, option to renew or
 1