Bill Text: NY S04170 | 2013-2014 | General Assembly | Introduced

New York Senate Bill 4170 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Exempts vehicles purchased in another state by a person in the military service of the United States upon return of such person to this state, from sales and use tax.

Spectrum: Moderate Partisan Bill (Republican 16-2)

Status: (Passed) 2013-12-18 - SIGNED CHAP.534 [S04170 Detail]

Download: New_York-2013-S04170-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4170
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    March 12, 2013
                                      ___________
       Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
         when printed to be committed to the Committee  on  Investigations  and
         Government Operations
       AN ACT to amend the tax law, in relation to exemption of registration of
         certain motor vehicles from sales and use tax
         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 14-a to read as follows:
    3    (14-A)  MOTOR VEHICLES, AS SUCH TERM IS DEFINED IN SECTION ONE HUNDRED
    4  TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, UPON  REGISTRATION  OF  SUCH
    5  MOTOR  VEHICLE IF SUCH MOTOR VEHICLE WAS PURCHASED IN ANOTHER STATE BY A
    6  PERSON WHILE HE OR SHE WAS IN THE MILITARY SERVICE OF THE UNITED  STATES
    7  UPON  THE  RETURN OF SUCH PERSON TO THIS STATE, AS LONG AS HE OR SHE HAS
    8  PROOF OF PAYMENT OF SALES AND USE TAX ON SUCH MOTOR VEHICLE FROM ANOTHER
    9  STATE.
   10    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04763-01-3