STATE OF NEW YORK
________________________________________________________________________
6592
2011-2012 Regular Sessions
IN ASSEMBLY
March 22, 2011
___________
Introduced by M. of A. RABBITT -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting electric vehicles
from state sales and compensating use taxes and granting munici-
palities the option to provide such exemption
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 44 to read as follows:
3 (44) Retail sales of the electric vehicles, as described in 15 USCS §
4 2502(3), shall be exempt from the sales tax provisions of section eleven
5 hundred five of this article. The exemption provided for in this subdi-
6 vision shall not apply to the rental, leasing, repair or servicing of
7 such electric cars.
8 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
9 amended by section 3 of part GG of chapter 57 of the laws of 2010, is
10 amended to read as follows:
11 (1) Either, all of the taxes described in article twenty-eight of this
12 chapter, at the same uniform rate, as to which taxes all provisions of
13 the local laws, ordinances or resolutions imposing such taxes shall be
14 identical, except as to rate and except as otherwise provided, with the
15 corresponding provisions in such article twenty-eight, including the
16 definition and exemption provisions of such article, so far as the
17 provisions of such article twenty-eight can be made applicable to the
18 taxes imposed by such city or county and with such limitations and
19 special provisions as are set forth in this article. The taxes author-
20 ized under this subdivision may not be imposed by a city or county
21 unless the local law, ordinance or resolution imposes such taxes so as
22 to include all portions and all types of receipts, charges or rents,
23 subject to state tax under sections eleven hundred five and eleven
24 hundred ten of this chapter, except as otherwise provided. (i) Any local
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10222-01-1
A. 6592 2
1 law, ordinance or resolution enacted by any city of less than one
2 million or by any county or school district, imposing the taxes author-
3 ized by this subdivision, shall, notwithstanding any provision of law to
4 the contrary, exclude from the operation of such local taxes all sales
5 of tangible personal property for use or consumption directly and
6 predominantly in the production of tangible personal property, gas,
7 electricity, refrigeration or steam, for sale, by manufacturing, proc-
8 essing, generating, assembly, refining, mining or extracting; and all
9 sales of tangible personal property for use or consumption predominantly
10 either in the production of tangible personal property, for sale, by
11 farming or in a commercial horse boarding operation, or in both; and,
12 unless such city, county or school district elects otherwise, shall omit
13 the provision for credit or refund contained in clause six of subdivi-
14 sion (a) or subdivision (d) of section eleven hundred nineteen of this
15 chapter. (ii) Any local law, ordinance or resolution enacted by any
16 city, county or school district, imposing the taxes authorized by this
17 subdivision, shall omit the residential solar energy systems equipment
18 exemption provided for in subdivision (ee) and the clothing and footwear
19 exemption provided for in paragraph thirty of subdivision (a) of section
20 eleven hundred fifteen of this chapter and electric vehicle exemption
21 provided for in paragraph forty-four of subdivision (a) of section elev-
22 en hundred fifteen of this chapter, unless such city, county or school
23 district elects otherwise as to either such residential solar energy
24 systems equipment exemption or such clothing and footwear exemption or
25 such electric vehicle exemption.
26 § 3. Section 1210 of the tax law is amended by adding a new subdivi-
27 sion (p) to read as follows:
28 (p) Notwithstanding any other provision of state or local law, ordi-
29 nance or resolution to the contrary:
30 (1) Any city having a population of one million or more in which the
31 taxes imposed by section eleven hundred seven of this chapter are in
32 effect, acting through its local legislative body, is hereby authorized
33 and empowered to elect to provide the same exemptions from such taxes as
34 the electric vehicle exemption from state sales and compensating use
35 taxes described in paragraph forty-four of subdivision (a) of section
36 eleven hundred fifteen of this chapter by enacting a resolution in the
37 form set forth in paragraph two of this subdivision; whereupon, upon
38 compliance with the provisions of subdivisions (d) and (e) of this
39 section, such enactment of such resolution shall be deemed to be an
40 amendment to such section eleven hundred seven and such section eleven
41 hundred seven shall be deemed to incorporate such exemptions as if they
42 had been duly enacted by the state legislature and approved by the
43 governor.
44 (2) Form of Resolution: Be it enacted by the (insert proper title of
45 local legislative body) as follows:
46 Section one. Receipts from sales of and consideration given or
47 contracted to be given for, or for the use of, property exempt from
48 state sales and compensating use taxes pursuant to paragraph forty-four
49 of subdivision (a) of section 1115 of the tax law shall also be exempt
50 from sales and compensating use taxes imposed in this jurisdiction.
51 Section two. This resolution shall take effect June 1, (insert the
52 year, but not earlier than the year 2011) and shall apply to sales made
53 on and after that date in accordance with the applicable transitional
54 provisions in sections 1106, 1216 and 1217 of the New York tax law.
55 § 4. This act shall take effect June 1, 2011 and shall apply to sales
56 of electric vehicles occurring on or after such effective date.
