NY State Senate Bill 2019-S3827A

Senate Bill S3827A

2019-2020 Legislative Session

Provides an exemption for the sale of the first $35,000 of a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 04, 2020	print number 3827b
Jun 04, 2020	amend and recommit to budget and revenue
Jan 08, 2020	referred to budget and revenue
Jun 04, 2019	print number 3827a
Jun 04, 2019	amend and recommit to budget and revenue
Feb 15, 2019	referred to budget and revenue

Bill Amendments

Original

B (Active)

2019-S3827 - Details

See Assembly Version of this Bill:: A6434
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A9931
2021-2022: S4476, A4761
2023-2024: S5455, A3159

2019-S3827 - Summary

Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.

2019-S3827 - Sponsor Memo

                                
 
BILL NUMBER: S3827

SPONSOR: METZGER
 
TITLE OF BILL:  An act to amend the tax law, in relation to exempting
the sale of the first thirty-five thousand dollars of a battery, elec-
tric, or plug-in hybrid electric vehicle from state sales and compensat-
ing use taxes, and to authorize cities and counties to elect such
exemption

 
PURPOSE:

This legislation would exempt electric vehicles from certain taxes.

 
SUMMARY OF PROVISIONS:

Section 1- Amends section 1115 of the tax law to exempt the first
$35,000 of retail value of an electric vehicle from sales tax.

Section 2 - Amends Section 1160 of the tax law to clarify that the
exemption provided for in section 1115 of the tax law does not limit the
applicability of this section, which is the special tax on passenger car

rentals.

Section 3 - Amends section 1210 of the tax law to authorize any city or
county imposing a tax under this section to exempt electric vehicles.

Section 4 - Effective Date - This act shall take effect on the 120th
day.

 
EXISTING LAW:

Under the current law, a number of items are exempted from sales tax.

 
JUSTIFICATION:

The incentives contained in this legislation are aimed at encouraging
the purchasers of motor vehicles to choose battery, electric or plug-in
hybrid electric vehicles. The transportation sector is responsible for a
significant portion of greenhouse gas emissions.  The adoption of elec-
tric vehicles is a step consumers can take to decrease greenhouse gass-
es.

New York has a number of incentives to encourage the adoption of elec-
tric vehicles including a rebate for the purchase of electric vehicles
through NYSERDA and a reduction in tolling through the Clean Pass
Program. However, the tax exemption in this legislation will provide a
long-term incentive to motorists to choose clean vehicles.

 
LEGISLATIVE HISTORY:

2017- 2018 A9931 - referred to ways and means

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
120th Day

2019-S3827 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3827
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 15, 2019
                                ___________
 
 Introduced  by  Sen. METZGER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting the  sale  of  the
   first  thirty-five thousand dollars of a battery, electric, or plug-in
   hybrid electric vehicle from state sales and compensating  use  taxes,
   and to authorize cities and counties to elect 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 45 to read as follows:
   (45)  THE  RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND DOLLARS OF THE
 RETAIL SALE OF A NEW BATTERY, ELECTRIC, OR PLUG-IN HYBRID ELECTRIC VEHI-
 CLE. FOR PURPOSES OF THIS PARAGRAPH  THE  TERM  "BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN
 SECTION ONE HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) HAS FOUR WHEELS;
   (II) WAS MANUFACTURED FOR USE PRIMARILY ON PUBLIC STREETS,  ROADS  AND
 HIGHWAYS;
   (III)  THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED FROM THE ORIGINAL
 MANUFACTURER'S SPECIFICATIONS;
   (IV) IS RATED AT NOT MORE THAN  EIGHT  THOUSAND  FIVE  HUNDRED  POUNDS
 GROSS VEHICLE WEIGHT;
   (V)  HAS  A  MAXIMUM SPEED CAPABILITY OF AT LEAST FIFTY-FIVE MILES PER
 HOUR; AND
   (VI) IS PROPELLED AT LEAST IN PART BY AN ELECTRONIC MOTOR AND  ASSOCI-
 ATED  POWER  ELECTRONICS  WHICH PROVIDE ACCELERATION TORQUE TO THE DRIVE
 WHEELS SOMETIME DURING NORMAL VEHICLE OPERATION, AND  THAT  DRAWS  ELEC-
 TRICITY FROM A BATTERY THAT:
   (A) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
   (B) IS CAPABLE OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELECTRIC-
 ITY.

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

                                                            LBD02302-01-9

 S. 3827                             2
 
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (c) to read as follows:
   (C)  THE  NEW  BATTERY,  ELECTRIC, OR PLUG-IN HYBRID ELECTRIC VEHICLES
 EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE  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.
   § 3. Subdivision (a) of section 1210 of the  tax  law  is  amended  by
 adding a new paragraph 5 to read as follows:
   (5)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW, ANY CITY OR COUNTY
 IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDIVISION  MAY  ELECT  THE  NEW
 BATTERY,   ELECTRIC,  OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES  EXEMPTION
 PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEV-
 EN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 4. This act shall take effect on the one hundred twentieth day after
 it shall have become a law.

co-Sponsors

2019-S3827A - Details

See Assembly Version of this Bill:: A6434
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A9931
2021-2022: S4476, A4761
2023-2024: S5455, A3159

2019-S3827A - Summary

2019-S3827A - Sponsor Memo

                                
 
BILL NUMBER: S3827A

SPONSOR: METZGER
 
TITLE OF BILL:  An act to amend the tax law, in relation to exempting
the sale of the first thirty-five thousand dollars of a battery, elec-
tric, or plug-in hybrid electric vehicle from state sales and compensat-
ing use taxes, and to authorize cities and counties to elect such
exemption

 
PURPOSE:

This legislation would exempt electric vehicles from certain taxes.

 
SUMMARY OF PROVISIONS:

Section 1- Amends section 1115 of the tax law to exempt the first
$35,000 of retail value of an electric vehicle from sales tax.

Section 2 - Amends Section 1160 of the tax law to clarify that the
exemption provided for in section 1115 of the tax law does not limit the
applicability of this section, which is the special tax on passenger car

rentals.

Section 3 - Amends section 1210 of the tax law to authorize any city or
county imposing a tax under this section to exempt electric vehicles.

Section 4 - Effective Date - This act shall take effect on the 120th
day.

 
EXISTING LAW:

Under the current law, a number of items are exempted from sales tax.

 
JUSTIFICATION:

The incentives contained in this legislation are aimed at encouraging
the purchasers of motor vehicles to choose battery, electric or plug-in
hybrid electric vehicles. The transportation sector is responsible for a
significant portion of greenhouse gas emissions. The adoption of elec-
tric vehicles is a step consumers can take to decrease greenhouse gass-
es.

New York has a number of incentives to encourage the adoption of elec-
tric vehicles including a rebate for the purchase of electric vehicles
through NYSERDA and a reduction in tolling through the Clean Pass
Program. However, the tax exemption in this legislation will provide a
long-term incentive to motorists to choose clean vehicles.

 
LEGISLATIVE HISTORY:

2017- 2018 A9931 - referred to ways and means

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
120th Day

2019-S3827A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3827--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 15, 2019
                                ___________
 
 Introduced  by  Sen. METZGER -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting the  sale  of  the
   first  thirty-five thousand dollars of a battery, electric, or plug-in
   hybrid electric vehicle from state sales and compensating  use  taxes,
   and to authorize cities and counties to elect 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 45 to read as follows:
   (45)  THE  RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND DOLLARS OF THE
 RETAIL SALE OF A NEW BATTERY, ELECTRIC, OR PLUG-IN HYBRID ELECTRIC VEHI-
 CLE. FOR PURPOSES OF THIS PARAGRAPH  THE  TERM  "BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN
 SECTION ONE HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (I) HAS FOUR WHEELS;
   (II) WAS MANUFACTURED FOR USE PRIMARILY ON PUBLIC STREETS,  ROADS  AND
 HIGHWAYS;
   (III)  THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED FROM THE ORIGINAL
 MANUFACTURER'S SPECIFICATIONS;
   (IV) IS RATED AT NOT MORE THAN  EIGHT  THOUSAND  FIVE  HUNDRED  POUNDS
 GROSS VEHICLE WEIGHT;
   (V)  HAS  A  MAXIMUM SPEED CAPABILITY OF AT LEAST FIFTY-FIVE MILES PER
 HOUR; AND
   (VI) IS PROPELLED AT LEAST IN PART BY AN ELECTRONIC MOTOR AND  ASSOCI-
 ATED  POWER  ELECTRONICS  WHICH PROVIDE ACCELERATION TORQUE TO THE DRIVE
 WHEELS SOMETIME DURING NORMAL VEHICLE OPERATION, AND  THAT  DRAWS  ELEC-
 TRICITY FROM A BATTERY THAT:
   (A) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD02302-02-9

 S. 3827--A                          2
 
   (B) IS CAPABLE OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELECTRIC-
 ITY.
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (c) to read as follows:
   (C) THE NEW BATTERY, ELECTRIC, OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES
 EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH FORTY-FIVE 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.
   §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty or school district, imposing the taxes authorized  by  this  subdivi-
 sion,  shall  omit  the  residential  solar energy systems equipment and
 electricity exemption provided for in subdivision (ee),  the  commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems equipment and electricity generated by such equipment  exemption
 provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE  BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE  EXEMPTION  PROVIDED FOR IN PARAGRAPH
 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
 CHAPTER  unless such city, county or school district elects otherwise as
 to such residential  solar  energy  systems  equipment  and  electricity
 exemption,  such commercial solar energy systems equipment and electric-
 ity exemption,  commercial  fuel  cell  electricity  generating  systems
 equipment  and  electricity  generated by such equipment exemption [or],
 such clothing and footwear exemption OR SUCH BATTERY, ELECTRIC, OR PLUG-
 IN HYBRID ELECTRIC VEHICLE EXEMPTION PROVIDED FOR  IN  PARAGRAPH  FORTY-
 FIVE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
 TER.
   § 4. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least one hundred twenty days after the date this act
 shall have become a law and shall apply to sales made on or  after  such
 date.

co-Sponsors

2019-S3827B (ACTIVE) - Details

See Assembly Version of this Bill:: A6434
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1160 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A9931
2021-2022: S4476, A4761
2023-2024: S5455, A3159

2019-S3827B (ACTIVE) - Summary

2019-S3827B (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3827B

SPONSOR: METZGER
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting the sale of the
first thirty-five thousand dollars of a battery, electric, or plug-in
hybrid electric vehicle from state sales and compensating use taxes, and
to authorize cities and counties to elect such exemption

 
SUMMARY OF PROVISIONS:

Section 1- Amends section 1115 of the tax law to exempt the first
$35,000 of retail value of the sale or lease of a battery, electric, or
plug-in hybrid vehicle from sales tax.

Section 2 - Amends Section 1160 of the tax law to clarify that the
exemption provided for in section 1115 of the tax law does not limit the
applicability of this section, which is the special tax on passenger car
rentals.

Section 3 - Amends section 1210 of the tax law to authorize any city or

county imposing a tax under this section to exempt electric vehicles.

Section 4 - vehicles.Same as Section 1 of the bill, but removes plug-in
hybrid

Section 5 - vehicles.Same as Section 2 of the bill, but removes plug-in
hybrid

Section 6 vehicles.- Same as Section 3 of the bill, but removes plug-in
hybrid

Section 7- Effective Date.

 
JUSTIFICATION:

The incentives contained in this legislation are aimed at encouraging
the purchasers of motor vehicles to choose battery, electric or plug-in
hybrid electric vehicles. The transportation sector is responsible for a
significant portion of greenhouse gas emissions.  The adoption of elec-
tric vehicles is a step consumers can take to decrease greenhouse gass-
es.

New York has a number of incentives to encourage the adoption of elec-
tric vehicles including a rebate for the purchase of electric vehicles
through NYSERDA and a reduction in tolling through the Clean Pass
Program. However, the tax exemption in this legislation will provide a
long-term incentive to motorists to choose clean vehicles.

 
LEGISLATIVE HISTORY:

2019-2020 5.3327 - REFERRED TO BUDGET AND REVENUE

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
beginning at least one hundred twenty days after the date this act shall
have become a law and shall apply to sales made on or after such date;
provided, however, that sections four, five and six of this act shall
take effect ten years after such effective date and shall apply to sales
made on and after such date.

2019-S3827B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3827--B
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             February 15, 2019
                                ___________
 
 Introduced  by Sens. METZGER, SALAZAR -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- committee discharged, bill amended, ordered reprinted as amended
   and recommitted to said committee -- recommitted to the  Committee  on
   Budget and Revenue in accordance with Senate Rule 6, sec. 8 -- commit-
   tee  discharged, bill amended, ordered reprinted as amended and recom-
   mitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting the  sale  of  the
   first  thirty-five thousand dollars of a battery, electric, or plug-in
   hybrid electric vehicle from state sales and compensating  use  taxes,
   and to authorize cities and counties to elect 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 46 to read as follows:
   (46)  THE  RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND DOLLARS OF THE
 RETAIL SALE OR LEASE OF A NEW BATTERY, ELECTRIC, OR PLUG-IN HYBRID ELEC-
 TRIC VEHICLE. FOR PURPOSES OF THIS PARAGRAPH THE  TERM  "BATTERY,  ELEC-
 TRIC,  OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLE" MEANS A MOTOR VEHICLE, AS
 DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE OF THE  VEHICLE  AND  TRAFFIC
 LAW, THAT:
   (I) HAS FOUR WHEELS;
   (II)  WAS  MANUFACTURED FOR USE PRIMARILY ON PUBLIC STREETS, ROADS AND
 HIGHWAYS;
   (III) THE POWERTRAIN OF WHICH HAS NOT BEEN MODIFIED FROM THE  ORIGINAL
 MANUFACTURER'S SPECIFICATIONS;
   (IV)  IS  RATED  AT  NOT  MORE THAN EIGHT THOUSAND FIVE HUNDRED POUNDS
 GROSS VEHICLE WEIGHT;
   (V) HAS A MAXIMUM SPEED CAPABILITY OF AT LEAST  FIFTY-FIVE  MILES  PER
 HOUR; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02302-04-0

 S. 3827--B                          2
 
   (VI)  IS PROPELLED AT LEAST IN PART BY AN ELECTRONIC MOTOR AND ASSOCI-
 ATED POWER ELECTRONICS WHICH PROVIDE ACCELERATION TORQUE  TO  THE  DRIVE
 WHEELS  SOMETIME  DURING  NORMAL VEHICLE OPERATION, AND THAT DRAWS ELEC-
 TRICITY FROM A BATTERY THAT:
   (A) HAS A CAPACITY OF NOT LESS THAN FOUR KILOWATT HOURS; AND
   (B) IS CAPABLE OF BEING RECHARGED FROM AN EXTERNAL SOURCE OF ELECTRIC-
 ITY.
   §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
 sion (c) to read as follows:
   (C) THE NEW BATTERY, ELECTRIC, OR  PLUG-IN  HYBRID  ELECTRIC  VEHICLES
 EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH  FORTY-SIX 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.
   §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty or school district, imposing the taxes authorized  by  this  subdivi-
 sion,  shall  omit  the  residential  solar energy systems equipment and
 electricity exemption provided for in subdivision (ee),  the  commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems equipment and electricity generated by such equipment  exemption
 provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE  BATTERY,  ELECTRIC,  OR
 PLUG-IN  HYBRID  ELECTRIC  VEHICLE  EXEMPTION  PROVIDED FOR IN PARAGRAPH
 FORTY-SIX OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS
 CHAPTER  unless such city, county or school district elects otherwise as
 to such residential  solar  energy  systems  equipment  and  electricity
 exemption,  such commercial solar energy systems equipment and electric-
 ity exemption,  commercial  fuel  cell  electricity  generating  systems
 equipment  and  electricity  generated by such equipment exemption [or],
 such clothing and footwear exemption OR SUCH BATTERY, ELECTRIC, OR PLUG-
 IN HYBRID ELECTRIC VEHICLE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-SIX
 OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 4.  Paragraph 46 of subdivision (a) of section 1115 of the tax  law,
 as added by section one of this act, is amended to read as follows:
   (46)  The  receipts from the first thirty-five thousand dollars of the
 retail sale or lease of a new battery[,] OR electric[, or plug-in hybrid
 electric] vehicle. For purposes of this paragraph the  term  "battery[,]
 OR  electric[,  or plug-in hybrid electric] vehicle" means a motor vehi-
 cle, as defined in section one hundred twenty-five of  the  vehicle  and
 traffic law, that:
   (i) has four wheels;
   (ii)  was  manufactured for use primarily on public streets, roads and
 highways;
   (iii) the powertrain of which has not been modified from the  original
 manufacturer's specifications;
   (iv)  is  rated  at  not  more than eight thousand five hundred pounds
 gross vehicle weight;
   (v) has a maximum speed capability of at least  fifty-five  miles  per
 hour; and
   (vi)  is propelled [at least in part] by an electronic motor and asso-
 ciated power electronics which provide acceleration torque to the  drive

 S. 3827--B                          3

 wheels  sometime  during  normal vehicle operation, and that draws elec-
 tricity from a battery that:
   (A) has a capacity of not less than four kilowatt hours; and
   (B) is capable of being recharged from an external source of electric-
 ity.
   §  5.  Subdivision  (c)  of  section  1160 of the tax law, as added by
 section two of this act, is amended to read as follows:
   (c) The new battery[,] OR electric[, or plug-in hybrid electric] vehi-
 cles exemption provided for in paragraph forty-six 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.
   §  6.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section three of this act, is amended
 to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty or school district, imposing the taxes authorized  by  this  subdivi-
 sion,  shall  omit  the  residential  solar energy systems equipment and
 electricity exemption provided for in subdivision (ee),  the  commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems equipment and electricity generated by such equipment  exemption
 provided  for  in  subdivision (kk), the clothing and footwear exemption
 provided for in paragraph thirty of subdivision (a)  of  section  eleven
 hundred  fifteen  of  this  chapter, and the battery[,] OR electric[, or
 plug-in hybrid electric] vehicle exemption  provided  for  in  paragraph
 forty-six  of  subdivision (a) of section eleven hundred fifteen of this
 chapter unless such city, county or school district elects otherwise  as
 to  such  residential  solar  energy  systems  equipment and electricity
 exemption, such commercial solar energy systems equipment and  electric-
 ity  exemption,  commercial  fuel  cell  electricity  generating systems
 equipment and electricity generated by such  equipment  exemption,  such
 clothing  and  footwear  exemption  or  such battery[,] OR electric[, or
 plug-in hybrid electric] vehicle exemption  provided  for  in  paragraph
 forty-six  of  subdivision (a) of section eleven hundred fifteen of this
 chapter.
   § 7. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning at least one hundred twenty days after the date this act
 shall have become a law and shall apply to sales made on or  after  such
 date;  provided,  however,  that sections four, five and six of this act
 shall take effect ten years after such effective date and shall apply to
 sales made on and after such date.

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Senate Bill S3827A

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Sponsored By

Jen Metzger

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

2019-S3827 - Details

2019-S3827 - Summary

2019-S3827 - Sponsor Memo

2019-S3827 - Bill Text download pdf

co-Sponsors

Julia Salazar

2019-S3827A - Details

2019-S3827A - Summary

2019-S3827A - Sponsor Memo

2019-S3827A - Bill Text download pdf

co-Sponsors

John C. Liu

Julia Salazar

2019-S3827B (ACTIVE) - Details

2019-S3827B (ACTIVE) - Summary

2019-S3827B (ACTIVE) - Sponsor Memo

2019-S3827B (ACTIVE) - Bill Text download pdf

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