New York S 3399: Relates to sales of rental vehicles

Bill Text

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S03399 Summary:

BILL NOS03399 

&nbsp

SAME ASSAME AS A10395

&nbsp

SPONSORGOUNARDES

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1105, Tax L

&nbsp

Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.

Go to top S03399 Actions:

BILL NOS03399 

&nbsp

01/27/2025REFERRED TO BUDGET AND REVENUE

03/12/2025REPORTED AND COMMITTED TO FINANCE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS03399 Committee&nbspVotes:

Go to topS03399 Floor&nbspVotes:

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

Go to topS03399 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3399

 2025-2026 Regular Sessions

 IN SENATE

 January 27, 2025
 ___________

 Introduced by Sen. GOUNARDES -- 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 sales of rental vehicles

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

 1 Section 1. Subdivision (b) of section 1105 of the tax law is amended
 2 by adding a new paragraph 5 to read as follows:
 3 (5) Notwithstanding any law, rule, regulation, letter, ruling, or
 4 policy to the contrary, the sale of a rental vehicle to a rental busi-
 5 ness for use in such business is subject to the taxes imposed under this
 6 section and shall not be considered a sale for resale.
 7 § 2. This act shall take effect on the thirtieth day after it shall
 8 have become a law and shall apply to sales of rental vehicles occurring
 9 on or after such date. Effective immediately, the addition, amendment
 10 and/or repeal of any rule or regulation necessary for the implementation
 11 of this act on its effective date are authorized to be made and
 12 completed on or before such effective date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07749-01-5

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