S T A T E   O F   N E W   Y O R K
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                                  8020

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              June 14, 2013
                               ___________

Introduced by M. of A. McDONALD -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT to amend the tax law, in relation to the imposition of sales tax
  on snowmobiles and all terrain vehicles

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph 1 of subdivision (g) of section 1132 of the tax
law, as amended by chapter 402 of the laws of 1986, is amended  to  read
as follows:
  (1) The clerk of each county when performing the function of registra-
tion  of  a  motor vehicle, snowmobile, vessel or all terrain vehicle or
accepting an application for a certificate of title of a  motor  vehicle
or  vessel, pursuant to the authority of the vehicle and traffic law, or
the commissioner of motor vehicles, when such commissioner performs such
functions, prior to performing such functions, shall act as the agent of
the state tax commission to collect any retail sales tax due under  this
article and under a sales tax imposed pursuant to section twelve hundred
ten  or twelve hundred eleven upon sales of such motor vehicles, snowmo-
biles, vessels or all terrain vehicles by  persons  other  than  dealers
registered under sections four hundred fifteen, twenty-two hundred twen-
ty-two, twenty-two hundred fifty-seven and twenty-two hundred eighty-two
of the vehicle and traffic law. Such county clerks and such commissioner
shall  also  act  as such agents to collect any compensating use tax due
under section eleven hundred  ten  and  under  a  compensating  use  tax
imposed  pursuant to section twelve hundred ten or twelve hundred eleven
for the use of a motor vehicle, snowmobile, vessel or all terrain  vehi-
cle  within this state.  The commissioner of motor vehicles shall act as
such agent without fee.  Each such county clerk shall,  after  deducting
his  fee  as  provided  in  paragraph  two of this subdivision, and such
commissioner shall remit to  the  tax  commission  all  funds  collected
pursuant  to  this subdivision and shall follow such procedures and keep

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10882-01-3
              

A. 8020                             2

such records as shall be prescribed by the tax  commission.    SALES  OR
COMPENSATING  USE  TAXES  COLLECTED  PURSUANT  TO THE PROVISIONS OF THIS
SECTION ON SNOWMOBILES OR ALL TERRAIN VEHICLES SHALL  BE  DETERMINED  BY
REFERENCE  TO  PLACE  OF RESIDENCE OF THE OWNER OF THE SNOWMOBILE OR ALL
TERRAIN VEHICLE.
  S 2. This act shall take effect immediately and  shall  apply  to  the
quarterly tax periods which begin on and after such date.