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NY A06683

Bill

Status

Introduced

4/12/2013

Primary Sponsor

Robert Oaks

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Adds exemptions from state sales and use tax for motor vehicles (whether purchased or leased), their parts, and maintenance and repair services for those vehicles

  • Adds exemptions from state sales and use tax for railroad rolling stock (whether purchased or leased), related structural components (including rail, bridges, and crossing arms), and maintenance and repair services

  • Exemptions do not apply to fuel, gas, electricity, refrigeration, steam services, or use in the metropolitan commuter transportation district

  • Local jurisdictions may not impose these exemptions unless they elect to do so

  • Exemptions apply to retail sales or uses occurring on and after January 1, 2014, with the act taking effect December 1, 2013

Legislative Description

Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means4/12/2013

Full Bill Text

No bill text available