Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.
STATE OF NEW YORK
________________________________________________________________________
10491
IN SENATE
May 15, 2026
___________
Introduced by Sen. HELMING -- 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 the computation of sales tax
on new mobile homes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (f) of section 1111 of the tax law, as added by
2 chapter 986 of the laws of 1983, is amended to read as follows:
3 (f) The retail sales tax imposed under subdivision (a) of section
4 eleven hundred five and the compensating use tax imposed under section
5 eleven hundred ten, when computed in respect to a new mobile home, shall
6 be computed on seventy percent of the receipts or consideration given
7 therefor by the purchaser or user; except if such new mobile home is
8 purchased as a primary residence it shall be computed on thirty-five
9 percent of the receipts or consideration given therefor by the purchaser
10 or user.
11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15687-01-6
