NY A08020

Amends Tax Law Section 1132 to require county clerks and the commissioner of motor vehicles to collect sales and compensating use taxes on snowmobiles and all-terrain vehicles during registration and title certificate processes

Establishes that sales or compensating use taxes on snowmobiles or all-terrain vehicles shall be determined by reference to the place of residence of the vehicle owner

Applies to vehicles sold by persons other than registered dealers and requires collected funds to be remitted to the tax commission following prescribed procedures

Takes effect immediately and applies to quarterly tax periods beginning on or after the effective date