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Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 35–25
- Advanced to third reading
- 2nd report cal.
- 1st report cal.928
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to the imposition of sales tax on snowmobiles and all terrain vehicles
In Assembly Committee · Ways And Means · Sponsor John T. McDonald III
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S1197
Title of bill
An act to amend the tax law, in relation to the imposition of sales tax on snowmobiles and all terrain vehicles
Purpose
To simplify and make uniform the collection of sales tax for all terrain vehicles (ATVs) and snowmobiles.
Summary of provisions
This bill amends Paragraph 1 of subdivision (g) of section 1132 of the Tax Law, as amended by chapter 402 of the laws of 1986 and establishes that sales or compensating use taxes collected on ATVs and snowmobiles shall be determined by reference to the place of residence of the owner of the ATV or snowmobile.
Existing law
As currently written paragraph 1 of subdivision (g) of section 1132 of the Tax Law requires the seller to apply the higher sales tax rate in effect either: (1) at the place where the buyer took delivery or where the ATV or snowmobile is to be stored, providing the buyer has a residence there.
Justification
Under current law, ATVs and snowmobiles are treated differently than motor vehicles, trailers, and boats. Instead of the owner's place of residence controlling the sales tax rate, the seller must use the higher tax rate of either the place where the new owner took delivery, or the place where the ATV or snowmobile is to be stored or used (if the new owner has a residence there). This places the seller in the position of conducting an investigation into where the buyer will store or use the ATV or snowmobile and whether the buyer has a home there. It would simplify and make uniform the collection of sales tax to just use the new owner's residence in determining the sales tax, as with motor vehicles, trailers and boats.
Legislative history
S5222 / A8020 of 2013; passed Senate 2013, 2014.
Fiscal implications
This would be of no cost to the State. It would more fairly and evenly distribute sales tax to the municipalities were the ATV and snowmobile owners live.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.