S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7517
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 28, 2017
                                ___________
 
 Introduced by M. of A. BRINDISI -- 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.
              

                                                            LBD02979-01-7

 A. 7517                             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.
   § 2. This act shall take effect immediately and  shall  apply  to  the
 quarterly tax periods which begin on and after such date.