Establishes a sales tax exemption for the purchase of electric vehicles that are designed for the purpose of transporting persons in wheelchairs or containing any physical device or alteration designed to permit access to and enable the transportation of persons in wheelchairs.
STATE OF NEW YORK
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10385
IN SENATE
May 15, 2026
___________
Introduced by Sen. FAHY -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to establishing a sales tax
exemption for the purchase of electric wheelchair accessible vehicles
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1115 of the tax law is amended by adding a new
2 subdivision (mm) to read as follows:
3 (mm) (1) Receipts from the sale of, and consideration given or
4 contracted to be given for, or for the use of, a qualifying electric
5 vehicle shall be exempt from tax under this article.
6 (2) For purposes of this subdivision, the term "qualifying electric
7 vehicle" shall mean an electric vehicle, as defined by section sixty-
8 six-s of the public service law, that is designed for the purpose of
9 transporting persons in wheelchairs or containing any physical device or
10 alteration designed to permit access to and enable the transportation of
11 persons in wheelchairs.
12 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
13 amended by adding a new subparagraph (iii) to read as follows:
14 (iii) Any local law, ordinance or resolution enacted by any city,
15 county or school district, imposing the taxes authorized by this subdi-
16 vision, shall include the sales tax exemption for qualifying electric
17 vehicles as provided for in subdivision (mm) of section eleven hundred
18 fifteen of this chapter, unless such city, county or school district
19 elects otherwise; provided that if such a city having a population of
20 one million or more enacts the resolution described in subdivision (p)
21 of this section or repeals such resolution, such repeal or resolution
22 shall also be deemed to amend any local law, ordinance or resolution
23 enacted by such a city providing exemptions from such tax exemption
24 pursuant to the authority of this subdivision, whether or not such taxes
25 are suspended at the time such city enacts its resolution pursuant to
26 subdivision (p) of this section or at the time of any such repeal;
27 provided further that section eleven hundred seven of this chapter,
28 shall not apply to a city of one million or more upon the enactment of a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15890-01-6
S. 10385 2
1 resolution by such city pursuant to the authority of subdivision (p) of
2 this section.
3 § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
4 amended by section 2 of part WW of chapter 60 of the laws of 2016,
5 subparagraph (v) as amended by chapter 99 of the laws of 2025, subpara-
6 graphs (xii) and (xiii) as separately amended by section 6 of part Z of
7 chapter 60 of the laws of 2016, and subparagraph (xiv) as added by
8 section 6 of part Z of chapter 60 of the laws of 2016, is amended to
9 read as follows:
10 (4) Notwithstanding any other provision of law to the contrary, any
11 local law enacted by any city of one million or more that imposes the
12 taxes authorized by this subdivision (i) may omit the exception provided
13 in subparagraph (ii) of paragraph three of subdivision (c) of section
14 eleven hundred five of this chapter for receipts from laundering, dry-
15 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
16 (ii) may impose the tax described in paragraph six of subdivision (c) of
17 section eleven hundred five of this chapter at a rate in addition to the
18 rate prescribed by this section not to exceed two percent in multiples
19 of one-half of one percent; (iii) shall provide that the tax described
20 in paragraph six of subdivision (c) of section eleven hundred five of
21 this chapter does not apply to facilities owned and operated by the city
22 or an agency or instrumentality of the city or a public corporation the
23 majority of whose members are appointed by the chief executive officer
24 of the city or the legislative body of the city or both of them; (iv)
25 shall not include any tax on receipts from, or the use of, the services
26 described in paragraph seven of subdivision (c) of section eleven
27 hundred five of this chapter; (v) shall provide that, for purposes of
28 the tax described in subdivision (e) of section eleven hundred five of
29 this chapter, "permanent resident" means any occupant of any room or
30 rooms in a hotel or short term rental unit for at least one hundred
31 eighty consecutive days with regard to the period of such occupancy;
32 (vi) may omit the exception provided in paragraph one of subdivision (f)
33 of section eleven hundred five of this chapter for charges to a patron
34 for admission to, or use of, facilities for sporting activities in which
35 the patron is to be a participant, such as bowling alleys and swimming
36 pools; (vii) may provide the clothing and footwear exemption in para-
37 graph thirty of subdivision (a) of section eleven hundred fifteen of
38 this chapter, and, notwithstanding any provision of subdivision (d) of
39 this section to the contrary, any local law providing for such exemption
40 or repealing such exemption, may go into effect on any one of the
41 following dates: March first, June first, September first or December
42 first; (viii) shall omit the exemption provided in paragraph forty-one
43 of subdivision (a) of section eleven hundred fifteen of this chapter;
44 (ix) shall omit the exemption provided in subdivision (c) of section
45 eleven hundred fifteen of this chapter insofar as it applies to fuel,
46 gas, electricity, refrigeration and steam, and gas, electric, refriger-
47 ation and steam service of whatever nature for use or consumption
48 directly and exclusively in the production of gas, electricity, refrig-
49 eration or steam; (x) shall omit, unless such city elects otherwise, the
50 provision for refund or credit contained in clause six of subdivision
51 (a) or in subdivision (d) of section eleven hundred nineteen of this
52 chapter; (xii) shall omit, unless such city elects otherwise, the
53 exemption for residential solar energy systems equipment and electricity
54 provided in subdivision (ee) of section eleven hundred fifteen of this
55 chapter; (xiii) shall omit, unless such city elects otherwise, the
56 exemption for commercial solar energy systems equipment and electricity
S. 10385 3
1 provided in subdivision (ii) of section eleven hundred fifteen of this
2 chapter; [and] (xiv) shall exclude from the operation of such local
3 taxes all sales of fuel sold for use in commercial aircraft and general
4 aviation aircraft[. (xiv)]; (xv) shall omit, unless such city elects
5 otherwise, the exemption for commercial fuel cell electricity generating
6 systems equipment and electricity generated by such equipment provided
7 in subdivision (kk) of section eleven hundred fifteen of this chapter;
8 and (xvi) may provide the qualifying electric vehicles exemption
9 provided for in subdivision (mm) of section eleven hundred fifteen of
10 this chapter.
11 Any reference in this chapter or in any local law, ordinance or resol-
12 ution enacted pursuant to the authority of this article to former subdi-
13 visions (n) or (p) of this section shall be deemed to be a reference to
14 [clauses] subparagraphs (xii) or (xiii) of this paragraph, respectively,
15 and any such local law, ordinance or resolution that provides the
16 exemptions provided in such former subdivisions (n) and/or (p) shall be
17 deemed instead to provide the exemptions provided in [clauses] subpara-
18 graphs (xii) and/or (xiii) of this paragraph.
19 § 4. This act shall take effect immediately.
