NY S05222

Amends tax law to require county clerks and the commissioner of motor vehicles to collect sales and compensating use taxes on snowmobiles and all terrain vehicles during vehicle registration and title certificate processes.

Sales or compensating use taxes on snowmobiles and all terrain vehicles must be determined by reference to the place of residence of the vehicle owner, rather than the place of sale.

Applies to sales by persons other than registered dealers and requires collected funds to be remitted to the tax commission following prescribed procedures and record-keeping requirements.

Takes effect immediately and applies to quarterly tax periods beginning on or after the date of enactment.