Bill Text: NY S03827 | 2019-2020 | General Assembly | Amended
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2020-06-04 - PRINT NUMBER 3827B [S03827 Detail]
Download: New_York-2019-S03827-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 3827--B 2019-2020 Regular Sessions IN SENATE 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: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 46 to read as follows: 3 (46) The receipts from the first thirty-five thousand dollars of the 4 retail sale or lease of a new battery, electric, or plug-in hybrid elec- 5 tric vehicle. For purposes of this paragraph the term "battery, elec- 6 tric, or plug-in hybrid electric vehicle" means a motor vehicle, as 7 defined in section one hundred twenty-five of the vehicle and traffic 8 law, that: 9 (i) has four wheels; 10 (ii) was manufactured for use primarily on public streets, roads and 11 highways; 12 (iii) the powertrain of which has not been modified from the original 13 manufacturer's specifications; 14 (iv) is rated at not more than eight thousand five hundred pounds 15 gross vehicle weight; 16 (v) has a maximum speed capability of at least fifty-five miles per 17 hour; and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02302-04-0S. 3827--B 2 1 (vi) is propelled at least in part by an electronic motor and associ- 2 ated power electronics which provide acceleration torque to the drive 3 wheels sometime during normal vehicle operation, and that draws elec- 4 tricity from a battery that: 5 (A) has a capacity of not less than four kilowatt hours; and 6 (B) is capable of being recharged from an external source of electric- 7 ity. 8 § 2. Section 1160 of the tax law is amended by adding a new subdivi- 9 sion (c) to read as follows: 10 (c) The new battery, electric, or plug-in hybrid electric vehicles 11 exemption provided for in paragraph forty-six of subdivision (a) of 12 section eleven hundred fifteen of this chapter shall not apply to or 13 limit the imposition of the tax imposed pursuant to this article. 14 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 15 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of 16 the laws of 2016, is amended to read as follows: 17 (ii) Any local law, ordinance or resolution enacted by any city, coun- 18 ty or school district, imposing the taxes authorized by this subdivi- 19 sion, shall omit the residential solar energy systems equipment and 20 electricity exemption provided for in subdivision (ee), the commercial 21 solar energy systems equipment and electricity exemption provided for in 22 subdivision (ii), the commercial fuel cell electricity generating 23 systems equipment and electricity generated by such equipment exemption 24 provided for in subdivision (kk) [and], the clothing and footwear 25 exemption provided for in paragraph thirty of subdivision (a) of section 26 eleven hundred fifteen of this chapter, and the battery, electric, or 27 plug-in hybrid electric vehicle exemption provided for in paragraph 28 forty-six of subdivision (a) of section eleven hundred fifteen of this 29 chapter unless such city, county or school district elects otherwise as 30 to such residential solar energy systems equipment and electricity 31 exemption, such commercial solar energy systems equipment and electric- 32 ity exemption, commercial fuel cell electricity generating systems 33 equipment and electricity generated by such equipment exemption [or], 34 such clothing and footwear exemption or such battery, electric, or plug- 35 in hybrid electric vehicle exemption provided for in paragraph forty-six 36 of subdivision (a) of section eleven hundred fifteen of this chapter. 37 § 4. Paragraph 46 of subdivision (a) of section 1115 of the tax law, 38 as added by section one of this act, is amended to read as follows: 39 (46) The receipts from the first thirty-five thousand dollars of the 40 retail sale or lease of a new battery[,] or electric[, or plug-in hybrid41electric] vehicle. For purposes of this paragraph the term "battery[,] 42 or electric[, or plug-in hybrid electric] vehicle" means a motor vehi- 43 cle, as defined in section one hundred twenty-five of the vehicle and 44 traffic law, that: 45 (i) has four wheels; 46 (ii) was manufactured for use primarily on public streets, roads and 47 highways; 48 (iii) the powertrain of which has not been modified from the original 49 manufacturer's specifications; 50 (iv) is rated at not more than eight thousand five hundred pounds 51 gross vehicle weight; 52 (v) has a maximum speed capability of at least fifty-five miles per 53 hour; and 54 (vi) is propelled [at least in part] by an electronic motor and asso- 55 ciated power electronics which provide acceleration torque to the driveS. 3827--B 3 1 wheels sometime during normal vehicle operation, and that draws elec- 2 tricity from a battery that: 3 (A) has a capacity of not less than four kilowatt hours; and 4 (B) is capable of being recharged from an external source of electric- 5 ity. 6 § 5. Subdivision (c) of section 1160 of the tax law, as added by 7 section two of this act, is amended to read as follows: 8 (c) The new battery[,] or electric[, or plug-in hybrid electric] vehi- 9 cles exemption provided for in paragraph forty-six of subdivision (a) of 10 section eleven hundred fifteen of this chapter shall not apply to or 11 limit the imposition of the tax imposed pursuant to this article. 12 § 6. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 13 1210 of the tax law, as amended by section three of this act, is amended 14 to read as follows: 15 (ii) Any local law, ordinance or resolution enacted by any city, coun- 16 ty or school district, imposing the taxes authorized by this subdivi- 17 sion, shall omit the residential solar energy systems equipment and 18 electricity exemption provided for in subdivision (ee), the commercial 19 solar energy systems equipment and electricity exemption provided for in 20 subdivision (ii), the commercial fuel cell electricity generating 21 systems equipment and electricity generated by such equipment exemption 22 provided for in subdivision (kk), the clothing and footwear exemption 23 provided for in paragraph thirty of subdivision (a) of section eleven 24 hundred fifteen of this chapter, and the battery[,] or electric[, or25plug-in hybrid electric] vehicle exemption provided for in paragraph 26 forty-six of subdivision (a) of section eleven hundred fifteen of this 27 chapter unless such city, county or school district elects otherwise as 28 to such residential solar energy systems equipment and electricity 29 exemption, such commercial solar energy systems equipment and electric- 30 ity exemption, commercial fuel cell electricity generating systems 31 equipment and electricity generated by such equipment exemption, such 32 clothing and footwear exemption or such battery[,] or electric[, or33plug-in hybrid electric] vehicle exemption provided for in paragraph 34 forty-six of subdivision (a) of section eleven hundred fifteen of this 35 chapter. 36 § 7. This act shall take effect on the first day of a sales tax quar- 37 terly period, as described in subdivision (b) of section 1136 of the tax 38 law, beginning at least one hundred twenty days after the date this act 39 shall have become a law and shall apply to sales made on or after such 40 date; provided, however, that sections four, five and six of this act 41 shall take effect ten years after such effective date and shall apply to 42 sales made on and after such date.