NY A07419

Amends New York Tax Law Section 1115(a) to add a new exemption from sales and use tax for medically necessary equipment installed in personal motor vehicles

Defines medically necessary equipment as any equipment enabling individuals with illness, age-related conditions, injuries, congenital malfunctions, or permanent/temporary disabilities to drive or operate a personal motor vehicle

Applies to equipment that individuals cannot use without due to inability to drive or operate a vehicle without such special and unique equipment

Takes effect on the first day of a sales tax quarterly period occurring after the bill becomes law, as described in Tax Law Section 1136(b)