S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6942
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 9, 2023
                                ___________
 
 Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to exempting the sale of motor
   vehicles which will be modified for operation by, or for the transpor-
   tation of, a person with a disability from state sales and  compensat-
   ing use taxes

   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 14-b to read as follows:
   (14-B)(I)  MOTOR  VEHICLES,  AS  SUCH  TERM  IS DEFINED IN SECTION ONE
 HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
   (A) HAVE BEEN OR WILL BE MODIFIED FOR OPERATION BY, OR FOR THE  TRANS-
 PORTATION OF, A PERSON WITH A DISABILITY; AND
   (B)  ARE PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE TRANSPORTATION
 OF, A PERSON WITH A DISABILITY.
   (II) IN ORDER TO RECEIVE THE EXEMPTION PROVIDED FOR UNDER  THIS  PARA-
 GRAPH,  THE PURCHASER OF THE MOTOR VEHICLE SHALL FURNISH TO THE SELLER A
 CERTIFICATE ATTESTING TO THE PURCHASER'S OR AN IMMEDIATE FAMILY MEMBER'S
 DISABILITY WHICH REQUIRES A MOTOR VEHICLE MODIFICATION. THE  CERTIFICATE
 SHALL  BE  IN  SUCH  FORM,  CONTAIN  SUCH  INFORMATION  AND  BE FILED AS
 PRESCRIBED BY THE COMMISSIONER.
   (III) AS USED IN THIS PARAGRAPH:
   (A) A "MOTOR VEHICLE MODIFIED FOR OPERATION BY A PERSON WITH  A  DISA-
 BILITY":
   (1) SHALL BE OWNED BY THE PERSON WITH A DISABILITY OR BY SUCH PERSON'S
 IMMEDIATE FAMILY MEMBER;
   (2) SHALL BE INSPECTED, REGISTERED AND INSURED AS REQUIRED BY LAW;
   (3) MAY BE A NEW OR USED VEHICLE WHICH IS NOT MORE THAN FIVE YEARS OLD
 AND HAS BEEN DRIVEN LESS THAN FIFTY THOUSAND MILES;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08778-01-3
 A. 6942                             2
              

 
   (4) INCLUDES ADAPTIVE EQUIPMENT TO ENABLE AN INDIVIDUAL TO OPERATE THE
 VEHICLE, INCLUDING BUT NOT LIMITED TO, HAND CONTROLS, A DEEP DISH STEER-
 ING  WHEEL,  SPINNER  KNOBS, WHEELCHAIR LOCK DOWNS, PARKING BRAKE EXTEN-
 SIONS,  FOOT   CONTROLS,   WHEELCHAIR   LIFTS   (INCLUDING   MAINTENANCE
 CONTRACTS), AND LEFT FOOT GAS PEDALS;
   (5) INCLUDES MODIFICATIONS TO THE STRUCTURE AND INTERNAL DESIGN OF THE
 EXISTING  EQUIPMENT  OF  THE VEHICLE INCLUDING BUT NOT LIMITED TO, FLOOR
 CUT-OUTS, REPLACEMENT OF A ROOF WITH A FIBERGLASS TOP, EXTENSION OF  THE
 STEERING COLUMN, RAISED DOORS, REPOSITIONING OF SEATS, WHEELCHAIR FLOOR,
 AND DASHBOARD ADAPTIONS; AND
   (6) DOES NOT INCLUDE ROUTINE MAINTENANCE OF THE VEHICLE AFTER SALE;
   (B)  "PERSON  WITH A DISABILITY" MEANS ANY PERSON WITH A DISABILITY AS
 THAT TERM IS DEFINED IN SUBDIVISION TWENTY-ONE OF  SECTION  TWO  HUNDRED
 NINETY-TWO OF THE EXECUTIVE LAW; AND
   (C) "PRIMARILY DRIVEN BY, OR PRIMARILY USED FOR THE TRANSPORTATION OF,
 A  PERSON  WITH  A  DISABILITY" MEANS THE MOTOR VEHICLE IS DRIVEN BY, OR
 USED FOR THE TRANSPORTATION OF, A PERSON  WITH  A  DISABILITY  AT  LEAST
 EIGHTY PERCENT OF THE MOTOR VEHICLE'S OPERATING TIME.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal of any rule or regulation necessary  for  the  implementation  of
 this  act  on its effective date are authorized to be made and completed
 on or before such effective date.