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NY A00514
Bill
Status
Introduced
1/5/2011
Primary Sponsor
Fred Thiele
Click for details
AI Summary
- Exempts factory-built home shells delivered to residential building sites from New York sales tax and compensating use tax
- Defines "factory-built home shell" as a structure with external walls, insulation, windows, doors, and roof trusses assembled in a factory and ready for delivery to a residential site
- Takes effect on March 1 following the date the law is enacted and applies to all sales or uses on or after that date, including those under prior contracts
- Authorizes the Commissioner of Taxation and Finance to adopt rules, regulations, and procedures necessary for implementation upon the law's enactment
Legislative Description
Exempts factory-built home shells delivered to residential real property sites from the tax on sales and the compensating use tax.
Last Action
held for consideration in ways and means
6/19/2012
Committee Referrals
Ways and Means1/5/2011
Full Bill Text
No bill text available