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.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2019-06-04 - PRINT NUMBER 3827A [S03827 Detail]

Download: New_York-2019-S03827-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         3827--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                    February 15, 2019
                                       ___________

        Introduced  by  Sen. METZGER -- read twice and ordered printed, and when
          printed to be committed to the Committee  on  Budget  and  Revenue  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted 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 45 to read as follows:
     3    (45)  The  receipts from the first thirty-five thousand dollars of the
     4  retail sale of a new battery, electric, or plug-in hybrid electric vehi-
     5  cle. For purposes of this paragraph  the  term  "battery,  electric,  or
     6  plug-in  hybrid  electric  vehicle" means a motor vehicle, as defined in
     7  section one hundred twenty-five of the vehicle and traffic law, that:
     8    (i) has four wheels;
     9    (ii) was manufactured for use primarily on public streets,  roads  and
    10  highways;
    11    (iii)  the powertrain of which has not been modified from the original
    12  manufacturer's specifications;
    13    (iv) is rated at not more than  eight  thousand  five  hundred  pounds
    14  gross vehicle weight;
    15    (v)  has  a  maximum speed capability of at least fifty-five miles per
    16  hour; and
    17    (vi) is propelled at least in part by an electronic motor and  associ-
    18  ated  power  electronics  which provide acceleration torque to the drive
    19  wheels sometime during normal vehicle operation, and  that  draws  elec-
    20  tricity from a battery that:
    21    (A) has a capacity of not less than four kilowatt hours; and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02302-02-9

        S. 3827--A                          2

     1    (B) is capable of being recharged from an external source of electric-
     2  ity.
     3    §  2.  Section 1160 of the tax law is amended by adding a new subdivi-
     4  sion (c) to read as follows:
     5    (c) The new battery, electric, or  plug-in  hybrid  electric  vehicles
     6  exemption  provided  for  in  paragraph forty-five of subdivision (a) of
     7  section eleven hundred fifteen of this chapter shall  not  apply  to  or
     8  limit the imposition of the tax imposed pursuant to this article.
     9    §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
    10  1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
    11  the laws of 2016, is amended to read as follows:
    12    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    13  ty or school district, imposing the taxes authorized  by  this  subdivi-
    14  sion,  shall  omit  the  residential  solar energy systems equipment and
    15  electricity exemption provided for in subdivision (ee),  the  commercial
    16  solar energy systems equipment and electricity exemption provided for in
    17  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    18  systems equipment and electricity generated by such equipment  exemption
    19  provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
    20  exemption provided for in paragraph thirty of subdivision (a) of section
    21  eleven hundred fifteen of this chapter, and the  battery,  electric,  or
    22  plug-in  hybrid  electric  vehicle  exemption  provided for in paragraph
    23  forty-five of subdivision (a) of section eleven hundred fifteen of  this
    24  chapter  unless such city, county or school district elects otherwise as
    25  to such residential  solar  energy  systems  equipment  and  electricity
    26  exemption,  such commercial solar energy systems equipment and electric-
    27  ity exemption,  commercial  fuel  cell  electricity  generating  systems
    28  equipment  and  electricity  generated by such equipment exemption [or],
    29  such clothing and footwear exemption or such battery, electric, or plug-
    30  in hybrid electric vehicle exemption provided for  in  paragraph  forty-
    31  five  of subdivision (a) of section eleven hundred fifteen of this chap-
    32  ter.
    33    § 4. This act shall take effect on the first day of a sales tax  quar-
    34  terly period, as described in subdivision (b) of section 1136 of the tax
    35  law,  beginning at least one hundred twenty days after the date this act
    36  shall have become a law and shall apply to sales made on or  after  such
    37  date.
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