STATE OF NEW YORK
        ________________________________________________________________________

                                          4988

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 21, 2023
                                       ___________

        Introduced by Sen. OBERACKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN  ACT  to  amend the tax law, in relation to the taxable price for the
          sale of a motor vehicle

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

     1    Section  1.  Section  1105  of  the tax law is amended by adding a new
     2  subdivision (g) to read as follows:
     3    (g) Any rebate offered by a retail dealer of  a  motor  vehicle  to  a
     4  consumer  at  the  time  of  sale  shall be excluded for the purposes of
     5  calculating the taxable price under this section of such  motor  vehicle
     6  sale.   Such rebate shall further be excluded for the purposes of calcu-
     7  lating any local sales and compensating use tax that may be applicable.
     8    § 2. This act shall take effect on the thirtieth day  after  it  shall
     9  have become a law.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09202-01-3