STATE OF NEW YORK
________________________________________________________________________
9910
IN SENATE
April 14, 2026
___________
Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to repeal subdivision (jj) of section 1115 of the tax law relat-
ing to sales and compensating use taxes imposed with respect to
vessels; and to repeal subdivision 13 of section 1118 of the tax law
relating to sales and compensating use taxes imposed with respect to
vessels
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (jj) of section 1115 of the tax law, as added
2 by section 1 of part SS of chapter 59 of the laws of 2015, is REPEALED.
3 § 2. Subdivision 13 of section 1118 of the tax law, as added by
4 section 2 of part SS of chapter 59 of the laws of 2015, is REPEALED.
5 § 3. This act shall take effect on the first of January next succeed-
6 ing the date on which it shall have become a law and shall apply to
7 taxable years beginning on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03124-02-6
