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NY A10395

Bill

Status

Introduced

3/3/2026

Primary Sponsor

Brian Cunningham

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Amends New York Tax Law Section 1105 to make sales of rental vehicles to rental businesses subject to state sales tax
  • Eliminates the "sale for resale" exemption that previously allowed rental car companies to purchase vehicles tax-free
  • Overrides any existing laws, rules, regulations, or policies that previously permitted the tax exemption
  • Takes effect 30 days after becoming law and applies to vehicle sales occurring on or after that date
  • Introduced by Assembly Member Cunningham and referred to the Committee on Ways and Means (March 3, 2026)

Legislative Description

Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.

Last Action

referred to ways and means

3/3/2026

Committee Referrals

Ways and Means3/3/2026

Full Bill Text

No bill text available