New York S 9911: 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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S09911 Summary:

BILL NOS09911 

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SAME ASSAME AS A03085-A

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SPONSORGOUNARDES

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COSPNSR

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MLTSPNSR

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

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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 S09911 Actions:

BILL NOS09911 

&nbsp

04/14/2026REFERRED TO BUDGET AND REVENUE

Go to topS09911 Committee&nbspVotes:

Go to topS09911 Floor&nbspVotes:

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

Go to topS09911 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9911

 IN SENATE

 April 14, 2026
 ___________

 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 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
 20 provision, or combination of them, or as of the date of registration of
 21 such property with the commissioner of motor vehicles, whichever is
 22 earlier. Notwithstanding any inconsistent provisions of subdivision (b)
 23 of this section or of section eleven hundred seventeen of this article
 24 or of other law, for purposes of such a lease, option to renew or simi-
 25 lar provision originally entered into outside this state, by a lessee
 26 (1) who was a resident of this state, and leased such property for use

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03136-03-6

 S. 9911 2

 1 outside the state and who subsequently brings such property into this
 2 state for use here or (2) who was a nonresident and subsequently becomes
 3 a resident and brings the property into this state for use here, any
 4 remaining receipts due or consideration to be given after such lessee
 5 brings such property into this state shall be subject to tax as if the
 6 lessee had entered into or exercised such lease, option to renew or
 7 similar provision, or combination thereof, for the first time in this
 8 state and the relevant provisions of sections eleven hundred ten
 9 concerning imposition and computation of tax, eleven hundred eighteen
 10 concerning exemption from use tax for tax paid to another jurisdiction,
 11 eleven hundred thirty-two concerning presumption of taxability and
 12 conditions for registration and eleven hundred thirty-nine concerning
 13 refunds, of this article, shall be applicable to any sales or compensat-
 14 ing use tax paid by the less