NY S09537

Exempts from New York state sales and compensating use taxes the sale of motor vehicles modified for operation by or transportation of a person with a disability.

Eligible vehicles must be new or used, not more than five years old, with fewer than 50,000 miles driven, and include adaptive equipment such as hand controls, wheelchair lifts, steering wheel modifications, or foot controls.

Purchasers must provide the seller with a certificate attesting to the purchaser's or immediate family member's disability requiring vehicle modification, in a form prescribed by the tax commissioner.

Defines "primarily driven by or primarily used for the transportation of a person with a disability" as operation by a person with a disability at least 80 percent of the vehicle's operating time.

Takes effect 90 days after becoming law, with regulations authorized for implementation on or before the effective date.