STATE OF NEW YORK
________________________________________________________________________
S. 232 A. 346
2009-2010 Regular Sessions
SENATE - ASSEMBLY(Prefiled)
January 7, 2009
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IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
IN ASSEMBLY -- 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 exemption of factory-built
home shells from the tax on sales and the compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Legislative intent. The legislature hereby finds and
2 declares that the factory-built home shell business is an integral
3 component of the economy of this state and that new home construction
4 fosters economic development throughout the state. It is the intent of
5 this legislature to exempt factory-built home shells delivered to resi-
6 dential building sites in order to promote such development.
7 § 2. Subdivision (a) of section 1115 of the tax law is amended by
8 adding a new paragraph 44 to read as follows:
9 (44) Factory-built home shells delivered to a residential real proper-
10 ty building site. For purposes of this paragraph, the term "factory-
11 built home shell" shall mean a structure consisting essentially of
12 external walls including insulation, windows, doors and roof trusses,
13 assembled in a factory and made ready for delivery to a residential real
14 property building site.
15 § 3. This act shall take effect on the first of March next succeeding
16 the date on which it shall have become a law and shall apply to sales
17 made or uses occurring on or after such date although made or occurring
18 under a prior contract; provided, that the commissioner of taxation and
19 finance shall be authorized on and after the date this act shall have
20 become a law to adopt rules and regulations and issue any procedures,
21 forms or instructions necessary for the timely implementation of this
22 act on its effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01026-01-9
