STATE OF NEW YORK
________________________________________________________________________
8357
IN ASSEMBLY
January 9, 2014
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting medically neces-
sary equipment for use in personal 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 44 to read as follows:
3 (44) Medically necessary equipment for personal motor vehicles. For
4 the purposes of this paragraph, medically necessary equipment for use in
5 personal motor vehicles shall mean any equipment for use by individuals
6 who, by reason of illness, age, injury, congenital malfunction or other
7 permanent or temporary incapacity or disability, are unable, without
8 special and unique equipment, to drive or operate a personal motor vehi-
9 cle.
10 § 2. This act shall take effect on the first day of a sales tax quar-
11 terly period, as described in subdivision (b) of section 1136 of the tax
12 law, next commencing after this act shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
A LBD11187-01-3
