Assembly Bill A1243

2015-2016 Legislative Session

Provides an exemption to the sale of plug-in hybrid electric vehicles from state sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-A1243 (ACTIVE) - Details

See Senate Version of this Bill:
S4775
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A10356, S7192
2013-2014: A1377, S1665
2017-2018: A9587, S952
2019-2020: S1291

2015-A1243 (ACTIVE) - Summary

Provides an exemption to the retail sale of plug-in hybrid electric vehicles from state sales and compensating use taxes; authorizes local governments to adopt similar incentives.

2015-A1243 (ACTIVE) - Bill Text download pdf

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

                                  1243

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             January 8, 2015
                               ___________

Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. BENEDET-
  TO,  CERETTO,  CLARK,  COLTON,  CRESPO,  CYMBROWITZ,  FINCH,  GUNTHER,
  KEARNS,  MAGEE,  MOYA,  RAIA,  ROSENTHAL,  RYAN,  SIMANOWITZ,  THIELE,
  WEPRIN,  ZEBROWSKI  -- read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law, in relation to exempting the sale of  plug-
  in  hybrid  electric  vehicles  from  state sales and compensating use
  taxes, and to authorize cities and counties to grant such exemption

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) THE RECEIPTS FROM THE RETAIL SALE OF NEW PLUG-IN HYBRID  ELECTRIC
VEHICLES.  FOR PURPOSES OF THIS PARAGRAPH THE TERM "PLUG-IN HYBRID ELEC-
TRIC VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION  ONE  HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
  (I) DRAWS PROPULSION USING A TRACTION BATTERY WITH AT LEAST FOUR KILO-
WATT HOURS OF CAPACITY;
  (II) USES AN EXTERNAL SOURCE OF ENERGY TO RECHARGE SUCH BATTERY;
  (III) THE ORIGINAL USE OF WHICH COMMENCES WITH THE TAXPAYER;
  (IV)  IS ACQUIRED FOR USE OR LEASE BY THE TAXPAYER AND NOT FOR RESALE;
AND
  (V) IS MADE BY A MANUFACTURER.
  S 2. Section 1160 of the tax law is amended by adding a  new  subdivi-
sion (c) to read as follows:
  (C) THE NEW PLUG-IN HYBRID ELECTRIC VEHICLES EXEMPTION PROVIDED FOR IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER SHALL NOT APPLY TO OR LIMIT  THE  IMPOSITION  OF
THE TAX IMPOSED PURSUANT TO THIS ARTICLE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06235-01-5

A. 1243                             2
              

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