New York A 4823: Exempts from sales and use taxes motor vehicles and rolling stock used by common carriers

Bill Text

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A04823 Summary:

BILL NOA04823 

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SAME ASNo Same As

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SPONSORManktelow

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COSPNSRHawley, McDonough, Miller, Smullen, Brabenec, DeStefano

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MLTSPNSR

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Amd §§1105, 1107, 1108, 1109, 1115 & 1210, Tax L

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Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.

Go to top A04823 Actions:

BILL NOA04823 

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02/06/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04823 Committee&nbspVotes:

Go to topA04823 Floor&nbspVotes:

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

Go to topA04823 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4823

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 6, 2025
 ___________

 Introduced by M. of A. MANKTELOW, HAWLEY, McDONOUGH, MILLER, SMULLEN,
 BRABENEC, DeSTEFANO -- read once and referred to the Committee on Ways
 and Means

 AN ACT to amend the tax law, in relation to exempting certain motor
 vehicles, parts and services therefor and railroad rolling stock,
 parts and services therefor from the sales and use tax imposed by the
 state

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

 1 Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax
 2 law is amended by adding two new subparagraphs (xii) and (xiii) to read
 3 as follows:
 4 (xii) such services rendered with respect to the maintenance and
 5 repair of railroad and rolling stock, parts thereof and the structural
 6 components of the railroad as defined in paragraph forty-eight of subdi-
 7 vision (a) of section eleven hundred fifteen of this article.
 8 (xiii) such services rendered with respect to the maintenance and
 9 repair of motor vehicles and the parts thereof as defined in paragraph
 10 forty-seven of subdivision (a) of section eleven hundred fifteen of this
 11 article.
 12 § 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as
 13 amended by chapter 472 of the laws of 2000, is amended to read as
 14 follows:
 15 (1) The exemptions provided for in paragraphs forty-seven and forty-
 16 eight of subdivision (a) and subdivision (c) of section eleven hundred
 17 fifteen of this article and the exceptions provided for in subparagraphs
 18 (xii) and (xiii) of paragraph three of subdivision (c) of section eleven
 19 hundred five of this part shall not apply to fuel, gas, electricity,
 20 refrigeration and steam, and gas, electric, refrigeration and steam
 21 service of whatever nature for use or consumption directly and exclu-
 22 sively in the production of gas, electricity, refrigeration or steam.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06907-01-5

 A. 4823 2

 1 § 3. Subdivision (b) of section 1108 of the tax law is amended by
 2 adding a new paragraph 6 to read as follows:
 3 (6) The exemptions provided for in paragraphs forty-seven and forty-
 4 eight of subdivision (a) of section eleven hundred fifteen of this arti-
 5 cle and the exceptions provided for in subparagraphs (xii) and (xiii) of
 6 paragraph three of subdivision (c) of section eleven hundred five of
 7 this part shall not apply.
 8 § 4. Subdivision (a) of section 1109 of the tax law, as amended by
 9 section 3 of part J of chapter 59 of the laws of 2021, is amended to
 10 read as follows:
 11 (a) General. In addition to the taxes imposed by sections eleven
 12 hundred five and eleven hundred ten of this [article] part, there is
 13 hereby imposed within the territorial limits of the metropolitan commu-
 14 ter transportation district created and established pursuant to section
 15 twelve hundred sixty-two of the public authorities law, and there shall
 16 be paid, additional taxes, at the rate of three-eighths of one percent,
 17 which shall be identical to the taxes imposed by sections eleven hundred
 18 five and eleven hundred ten of this [article] part, except that with
 19 respect to the tax imposed by this section the exemptions provided for
 20 in paragraphs forty-seven and forty-eight of subdivision (a) of section
 21 eleven hundred fifteen of this article and the exceptions provided for
 22 in subparagraphs (xii) and (xi