S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3159
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced  by  M.  of A. FAHY, SIMON, SEAWRIGHT, VANEL, DICKENS, ROZIC,
   THIELE, COLTON, McDONOUGH, STECK, LUNSFORD, OTIS, SILLITTI, ZEBROWSKI,
   TAYLOR, ZINERMAN -- read once and referred to the  Committee  on  Ways
   and Means
 
 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 47 to read as follows:
   (47) THE RECEIPTS FROM THE FIRST THIRTY-FIVE THOUSAND DOLLARS  OF  THE
 RETAIL  SALE  OR  LEASE  OF  A NEW OR USED BATTERY, ELECTRIC, OR PLUG-IN
 HYBRID ELECTRIC  VEHICLE.  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:

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04065-01-3
              

 A. 3159                             2
 
   (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 (d) to read as follows:
   (D) THE NEW OR USED BATTERY,  ELECTRIC,  OR  PLUG-IN  HYBRID  ELECTRIC
 VEHICLES  EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-SEVEN 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 5 of part J of chapter 59 of
 the laws of 2021, 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-SEVEN 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-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER.
   §  4.  Paragraph 47 of subdivision (a) of section 1115 of the tax law,
 as added by section one of this act, is amended to read as follows:
   (47) The receipts from the first thirty-five thousand dollars  of  the
 retail  sale or lease of a new or used 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 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 asso-
 ciated 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
 A. 3159                             3
 
   (B) is capable of being recharged from an external source of electric-
 ity.
   §  5.  Subdivision  (d)  of  section  1160 of the tax law, as added by
 section two of this act, is amended to read as follows:
   (d) The new or used battery[,] OR electric[, or plug-in  hybrid  elec-
 tric] vehicles exemption provided for in paragraph forty-seven of subdi-
 vision  (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-seven 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-seven 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.