Senate Bill S7848

2023-2024 Legislative Session

Exempts certain car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Finance 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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2023-S7848 (ACTIVE) - Details

See Assembly Version of this Bill:
A1033
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §1166-b, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7574
2021-2022: A9660

2023-S7848 (ACTIVE) - Summary

Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.

2023-S7848 (ACTIVE) - Sponsor Memo

2023-S7848 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7848
 
                             I N  S E N A T E
 
                              January 3, 2024
                                ___________
 
 Introduced  by  Sen.  WEBB  --  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 certain  car-shar-
   ing  organizations  from the special supplemental tax on passenger car
   rentals outside of the metropolitan commuter transportation district

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision (a) of section 1166-b of the tax law, as added
 by section 2 of part WW of chapter 59 of the laws of  2019,  is  amended
 and a new subdivision (d) is added to read as follows:
   (a)  In addition to the tax imposed under section eleven hundred sixty
 of this article and in addition to any tax imposed under any other arti-
 cle of this chapter, there is hereby imposed and there shall be  paid  a
 tax  at the rate of six percent upon the receipts from every rental of a
 passenger car that is not subject to the tax described in section eleven
 hundred sixty-six-a of this article AND NOT OTHERWISE EXEMPT PURSUANT TO
 SUBDIVISION (D) OF THIS SECTION, but which is  a  retail  sale  of  such
 passenger car within the state.
   (D)  THE TRANSFER OF POSSESSION OF A MOTOR VEHICLE FOR A CONSIDERATION
 SHALL NOT BE CONSIDERED A RENTAL FOR PURPOSES OF THIS  SECTION  IF  SUCH
 TRANSFER  IS  OPERATED  BY  A  CAR-SHARING  ORGANIZATION WHICH PRIMARILY
 ENGAGES IN SUCH OPERATION OUTSIDE OF THE METROPOLITAN COMMUTER TRANSPOR-
 TATION DISTRICT WHERE IT SELLS SERVICE.  FOR PURPOSES OF THIS SECTION, A
 "CAR-SHARING ORGANIZATION" IS AN  ORGANIZATION  DESCRIBED  IN  PARAGRAPH
 FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS  CHAP-
 TER  AND  OFFERS  AN  ALTERNATIVE MEANS TO CAR OWNERSHIP UNDER WHICH THE
 MEMBERS OF SUCH ENTITY ARE PERMITTED  TO  USE  A  MOTOR  VEHICLE  FOR  A
 CONSIDERATION.  IN  ADDITION,  TO  THE EXTENT SUCH SERVICES HAVE ALREADY
 BEEN OR WILL BE SUBJECT TO THE TAX UNDER THIS SECTION FOR  A  USE  OF  A
 PASSENGER  CAR,  A  PERSON  WHO USED SUCH A PASSENGER CAR AS A MEMBER OF
 SUCH CAR-SHARING ORGANIZATION SHALL BE EXEMPT FROM SUCH USE TAX.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03483-01-3

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