S T A T E   O F   N E W   Y O R K
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                                  3383

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

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 OF THIS CHAPTER upon sales of such motor
vehicles, snowmobiles, vessels or all terrain vehicles by persons  other
than  dealers registered under sections four hundred fifteen, twenty-two
hundred  twenty-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 OF THIS ARTI-
CLE and under a compensating use tax imposed pursuant to section  twelve
hundred  ten  or  twelve hundred eleven OF THIS CHAPTER for the use of a
motor vehicle, snowmobile, vessel or all  terrain  vehicle  within  this
state.  The commissioner of motor vehicles shall act as such agent with-
out  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02482-01-5
              

A. 3383                             2

subdivision and shall follow such procedures and keep  such  records  as
shall  be  prescribed  by the tax commission.  SALES OR COMPENSATING USE
TAXES COLLECTED PURSUANT TO THE PROVISIONS OF THIS  SECTION  ON  SNOWMO-
BILES  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.