Senate Bill S2246

2025-2026 Legislative Session

Relates to exempting from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a rebate or discount provided by a manufacturer to the purchaser

download bill text pdf

Sponsored By

Current 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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2025-S2246 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8556
2021-2022: S3549
2023-2024: S1259

2025-S2246 (ACTIVE) - Summary

Exempts from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a customer rebate or customer discount provided by a manufacturer to the purchaser, that is applied against the amount due under the sales agreement.

2025-S2246 (ACTIVE) - Sponsor Memo

2025-S2246 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2246
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2025
                                ___________
 
 Introduced  by  Sen.  COMRIE -- 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 from  the  tax  on
   retail  sales  the  portion  of a receipt from the purchase of a motor
   vehicle which is reduced due to a rebate or  discount  provided  by  a
   manufacturer to the purchaser
 
   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)  MOTOR  VEHICLES,  AS  SUCH  A  TERM  IS DEFINED IN SECTION ONE
 HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, SOLD BY A VENDOR  TO
 A  PURCHASER, AS SUCH TERMS ARE DEFINED IN SECTION ELEVEN HUNDRED ONE OF
 THIS ARTICLE, UPON PURCHASE OF A  VEHICLE  WITH  A  CUSTOMER  REBATE  OR
 CUSTOMER  DISCOUNT  PROVIDED BY A MANUFACTURER TO THE PURCHASER, THAT IS
 APPLIED AGAINST THE AMOUNT DUE  UNDER  THE  SALES  AGREEMENT.  PROVIDED,
 HOWEVER,  THIS EXEMPTION SHALL ONLY APPLY TO THE PORTION OF THE RECEIPT,
 AS SUCH TERM IS DEFINED IN SECTION ELEVEN HUNDRED ONE OF  THIS  ARTICLE,
 THAT  IS  REDUCED  AS  A  DIRECT RESULT OF A CUSTOMER REBATE OR CUSTOMER
 DISCOUNT PROVIDED BY A MANUFACTURER TO THE PURCHASER.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04957-01-5

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