What's happening
This bill exempts new and used ambulance vehicles purchased by emergency services organizations from New York sales and use taxes.
Why it matters
Reduces the cost burden on emergency service organizations. by removing state sales and use taxes from both new and used ambulance purchases, potentially freeing up funds for other critical needs like equipment or personnel.
Broadly benefits public and private non-profit emergency service providers. (such as volunteer fire departments, rescue squads, and non-profit ambulance corps), but excludes direct government agencies—targeting support to organizations that may have tighter budgets or less stable funding.
Aims to enhance emergency response capabilities. by making it more financially feasible for organizations to upgrade or expand their ambulance fleets, which could improve response times and service quality in emergencies.
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Who cares
Ambulance and medical services organizations
The bill would exempt new or used ambulance vehicles from sales and compensating use taxes when acquired under a written contract to transport emergency services personnel.
Fire, rescue and disaster-relief organizations
These groups could qualify for the exemption if they meet the bill’s emergency services definition and contractual and vehicle-use requirements.
Nonprofit and governmentally supported emergency services organizations
The bill explicitly includes these organizations in its eligibility definition while excluding governmental agencies.
Ambulance vehicle dealers
The bill would create a tax exemption for qualifying new and used ambulance vehicle transactions with eligible emergency services organizations.
Headline styles
End Ambulance Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
3 Multi-sponsors
History
- Held for consideration in ways and means
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2459
2017-2018 Regular Sessions
IN ASSEMBLY
January 20, 2017
Introduced by M. of A. CROUCH, OAKS -- Multi-Sponsored by -- M. of A. FINCH, GIGLIO, HAWLEY -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exemption of new and used ambulance vehicles under the sales and compensating use taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 26-a to read as follows:
(26-a) New or used ambulance vehicles to an emergency services organization, pursuant to a written contractual agreement, for use in the transportation of emergency services personnel. For purposes of this paragraph, the term "emergency services organization" means a public or private agency, organization or group organized and functioning for the purpose of providing fire, medical, ambulance, rescue, housing, food or other services directed toward relieving human suffering, injury or loss of life or damage to property as a result of an emergency, including non-profit and governmentally-supported organizations, but excluding governmental agencies.
§ 2. This act shall take effect September 1, 2017.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04352-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.