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NY A07756

Bill

Status

Introduced

4/23/2009

Primary Sponsor

Stephen Hawley

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Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Adds a new exemption to New York tax law for sales of marine vessels where sales tax was previously collected on the same vessel
  • Applies to marine vessel sales made on or after January 1, 2011
  • Prevents double taxation of the same marine vessel by exempting subsequent sales from sales tax if tax was paid on a prior sale
  • Amends section 1115(a) of the tax law to add this new paragraph 44 exemption

Legislative Description

Exempts sale of certain marine vessels where there has been sales tax collected on a previous sale of the same vessel pursuant to section 1105 of the tax law.

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means4/23/2009

Full Bill Text

No bill text available