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A01033 Summary:

Amd §1166-b, Tax L
Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.
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A01033 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                   IN ASSEMBLY
                                    January 13, 2023
        Introduced by M. of A. KELLES -- read once and referred to the Committee
          on Ways and Means
        AN  ACT to amend the tax law, in relation to exempting certain car-shar-
          ing organizations from the special supplemental tax on  passenger  car
          rentals outside of the metropolitan commuter transportation district

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1166-b of the tax law, as  added
     2  by  section  2  of part WW of chapter 59 of the laws of 2019, is amended
     3  and a new subdivision (d) is added to read as follows:
     4    (a) In addition to the tax imposed under section eleven hundred  sixty
     5  of this article and in addition to any tax imposed under any other arti-
     6  cle  of  this chapter, there is hereby imposed and there shall be paid a
     7  tax at the rate of six percent upon the receipts from every rental of  a
     8  passenger car that is not subject to the tax described in section eleven
     9  hundred sixty-six-a of this article and not otherwise exempt pursuant to
    10  subdivision  (d)  of  this  section,  but which is a retail sale of such
    11  passenger car within the state.
    12    (d) The transfer of possession of a motor vehicle for a  consideration
    13  shall  not  be  considered a rental for purposes of this section if such
    14  transfer is operated  by  a  car-sharing  organization  which  primarily
    15  engages in such operation outside of the metropolitan commuter transpor-
    16  tation district where it sells service.  For purposes of this section, a
    17  "car-sharing  organization"  is  an  organization described in paragraph
    18  four of subdivision (a) of section eleven hundred sixteen of this  chap-
    19  ter and offers an alternative means to car  ownership  under  which  the
    20  members  of  such  entity  are  permitted  to  use a motor vehicle for a
    21  consideration. In addition, to the extent  such  services  have  already
    22  been  or  will  be  subject to the tax under this section for a use of a
    23  passenger car, a person who used such a passenger car  as  a  member  of
    24  such car-sharing organization shall be exempt from such use tax.
    25    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
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