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NY A03808

Bill

Status

Introduced

1/27/2015

Primary Sponsor

Stephen Hawley

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Adds a new sales tax exemption for leases and rentals of noncommercial aircraft used for training and educational purposes
  • Exemption applies only to aircraft with seating capacity of less than 20 passengers and maximum payload capacity of less than 6,000 pounds
  • Effective date is the first day of a sales tax quarterly period at least 60 days after the bill becomes law
  • Commissioner of Taxation and Finance authorized to implement provisions necessary to enforce the exemption

Legislative Description

Creates a tax exemption for leasing of certain aircraft used for flight schools.

Last Action

held for consideration in ways and means

6/14/2016

Committee Referrals

Ways and Means1/27/2015

Full Bill Text

No bill text available