S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

           S. 232                                                    A. 346

                              2009-2010 Regular Sessions

                             S E N A T E - A S S E M B L Y

                                      (PREFILED)

                                    January 7, 2009
                                      ___________

       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed,  and  when  printed  to  be committed to the Committee on Investi-
         gations and Government Operations

       IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
         to the Committee on Ways and Means

       AN  ACT  to amend the tax law, in relation to exemption of factory-built
         home shells from the tax on sales and the compensating use tax

         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section  1.  Legislative  intent.  The  legislature  hereby  finds and
    2  declares that the factory-built  home  shell  business  is  an  integral
    3  component  of  the  economy of this state and that new home construction
    4  fosters economic development throughout the state. It is the  intent  of
    5  this  legislature to exempt factory-built home shells delivered to resi-
    6  dential building sites in order to promote such development.
    7    S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    8  adding a new paragraph 44 to read as follows:
    9    (44) FACTORY-BUILT HOME SHELLS DELIVERED TO A RESIDENTIAL REAL PROPER-
   10  TY   BUILDING   SITE.   FOR   PURPOSES   OF  THIS  PARAGRAPH,  THE  TERM
   11  "FACTORY-BUILT HOME SHELL" SHALL MEAN A STRUCTURE CONSISTING ESSENTIALLY
   12  OF EXTERNAL WALLS INCLUDING INSULATION, WINDOWS, DOORS AND ROOF TRUSSES,
   13  ASSEMBLED IN A FACTORY AND MADE READY FOR DELIVERY TO A RESIDENTIAL REAL
   14  PROPERTY BUILDING SITE.
   15    S 3. This act shall take effect on the first of March next  succeeding
   16  the  date  on  which it shall have become a law and shall apply to sales
   17  made or uses occurring on or after such date although made or  occurring
   18  under  a prior contract; provided, that the commissioner of taxation and
   19  finance shall be authorized on and after the date this  act  shall  have
   20  become  a  law  to adopt rules and regulations and issue any procedures,
   21  forms or instructions necessary for the timely  implementation  of  this
   22  act on its effective date.

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01026-01-9