Exempts vehicles purchased in another state by a person in the military service of the United States upon return of such person to this state, from sales and use tax.
STATE OF NEW YORK
________________________________________________________________________
4304
2013-2014 Regular Sessions
IN ASSEMBLY
February 4, 2013
___________
Introduced by M. of A. BARCLAY, FINCH, OAKS, KOLB, McKEVITT, RAIA, McDO-
NOUGH, BLANKENBUSH, MILLER, PALMESANO -- Multi-Sponsored by -- M. of
A. CERETTO, DUPREY, HAWLEY, KATZ, McLAUGHLIN, RABBITT, TEDISCO, THIELE
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exemption of registration of
certain motor vehicles from sales and use tax
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 1115 of the tax law is amended
2 by adding a new paragraph 14-a to read as follows:
3 (14-a) Motor vehicles, as such term is defined in section one hundred
4 twenty-five of the vehicle and traffic law, upon registration of such
5 motor vehicle if such motor vehicle was purchased in another state by a
6 person while he or she was in the military service of the United States
7 upon the return of such person to this state, as long as he or she has
8 proof of payment of sales and use tax on such motor vehicle from another
9 state.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04763-01-3
