Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives.
STATE OF NEW YORK
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9931
IN ASSEMBLY
February 26, 2018
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Introduced by M. of A. FAHY, SIMON, SEAWRIGHT, MOSLEY, DICKENS, VANEL,
ROZIC, THIELE, D. ROSENTHAL, COLTON, McDONOUGH, ORTIZ -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of the
first thirty-five thousand dollars of a battery, electric, or plug-in
hybrid electric vehicle from state sales and compensating use taxes,
and to authorize cities and counties to elect 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 45 to read as follows:
3 (45) The receipts from the first thirty-five thousand dollars of the
4 retail sale of a new battery, electric, or plug-in hybrid electric vehi-
5 cle. For purposes of this paragraph the term "battery, electric, or
6 plug-in hybrid electric vehicle" means a motor vehicle, as defined in
7 section one hundred twenty-five of the vehicle and traffic law, that:
8 (i) has four wheels;
9 (ii) was manufactured for use primarily on public streets, roads and
10 highways;
11 (iii) the powertrain of which has not been modified from the original
12 manufacturer's specifications;
13 (iv) is rated at not more than eight thousand five hundred pounds
14 gross vehicle weight;
15 (v) has a maximum speed capability of at least fifty-five miles per
16 hour; and
17 (vi) is propelled at least in part by an electronic motor and associ-
18 ated power electronics which provide acceleration torque to the drive
19 wheels sometime during normal vehicle operation, and that draws elec-
20 tricity from a battery that:
21 (A) has a capacity of not less than four kilowatt hours; and
22 (B) is capable of being recharged from an external source of electric-
23 ity.
24 § 2. Section 1160 of the tax law is amended by adding a new subdivi-
25 sion (c) to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14657-02-8
A. 9931 2
1 (c) The new battery, electric, or plug-in hybrid electric vehicles
2 exemption provided for in paragraph forty-five of subdivision (a) of
3 section eleven hundred fifteen of this chapter shall not apply to or
4 limit the imposition of the tax imposed pursuant to this article.
5 § 3. Subdivision (a) of section 1210 of the tax law is amended by
6 adding a new paragraph 5 to read as follows:
7 (5) Notwithstanding any other provision of law, any city or county
8 imposing the taxes authorized by this subdivision may elect the new
9 battery, electric, or plug-in hybrid electric vehicles exemption
10 provided for in paragraph forty-five of subdivision (a) of section elev-
11 en hundred fifteen of this chapter.
12 § 4. This act shall take effect on the one hundred twentieth day after
13 it shall have become a law.
