Bill Text: NY S04170 | 2013-2014 | General Assembly | Amended

---

Bill Title: Exempts vehicles purchased in another state by a person in the military service of the United States upon return of such person to this state, from sales and use tax.

Spectrum: Moderate Partisan Bill (Republican 16-2)

Status: (Passed) 2013-12-18 - SIGNED CHAP.534 [S04170 Detail]

Download: New_York-2013-S04170-Amended.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4170--A
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    March 12, 2013
                                      ___________
       Introduced  by  Sens. DeFRANCISCO, BONACIC, FELDER, FLANAGAN, FUSCHILLO,
         GOLDEN,  GRISANTI,  LARKIN,  LAVALLE,  MARCHIONE,  MAZIARZ,  NOZZOLIO,
         O'MARA,  RANZENHOFER,  RITCHIE, SEWARD, VALESKY, YOUNG, ZELDIN -- read
         twice and ordered printed, and when printed to  be  committed  to  the
         Committee  on  Investigations  and  Government Operations -- committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee
       AN ACT to amend the tax law, in relation to exemption of registration of
         certain motor vehicles 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.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 14-a to read as follows:
    3    (14-A) MOTOR VEHICLES, AS SUCH TERM IS DEFINED IN SECTION ONE  HUNDRED
    4  TWENTY-FIVE  OF  THE  VEHICLE AND TRAFFIC LAW, UPON REGISTRATION OF SUCH
    5  MOTOR VEHICLE IF SUCH MOTOR VEHICLE WAS PURCHASED IN ANOTHER STATE BY  A
    6  PERSON  WHILE HE OR SHE WAS IN THE MILITARY SERVICE OF THE UNITED STATES
    7  UPON THE RETURN OF SUCH PERSON TO THIS STATE, AS LONG AS HE OR  SHE  HAS
    8  PROOF  OF  PAYMENT,  WHETHER MADE BY THE SELLER OR PURCHASER, IN ANOTHER
    9  STATE OF ONE OR MORE OF THE  FOLLOWING  TAXES  ON  SUCH  MOTOR  VEHICLE:
   10  SALES,  USE,  EXCISE,  USAGE,  OR  A HIGHWAY USE TAX NECESSARY TO OBTAIN
   11  TITLE.
   12    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04763-02-3