STATE OF NEW YORK ________________________________________________________________________ 4823 2025-2026 Regular Sessions IN ASSEMBLY February 6, 2025 ___________ Introduced by M. of A. MANKTELOW, HAWLEY, McDONOUGH, MILLER, SMULLEN, BRABENEC, DeSTEFANO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor from the sales and use tax imposed by the state The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax 2 law is amended by adding two new subparagraphs (xii) and (xiii) to read 3 as follows: 4 (xii) such services rendered with respect to the maintenance and 5 repair of railroad and rolling stock, parts thereof and the structural 6 components of the railroad as defined in paragraph forty-eight of subdi- 7 vision (a) of section eleven hundred fifteen of this article. 8 (xiii) such services rendered with respect to the maintenance and 9 repair of motor vehicles and the parts thereof as defined in paragraph 10 forty-seven of subdivision (a) of section eleven hundred fifteen of this 11 article. 12 § 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as 13 amended by chapter 472 of the laws of 2000, is amended to read as 14 follows: 15 (1) The exemptions provided for in paragraphs forty-seven and forty- 16 eight of subdivision (a) and subdivision (c) of section eleven hundred 17 fifteen of this article and the exceptions provided for in subparagraphs 18 (xii) and (xiii) of paragraph three of subdivision (c) of section eleven 19 hundred five of this part shall not apply to fuel, gas, electricity, 20 refrigeration and steam, and gas, electric, refrigeration and steam 21 service of whatever nature for use or consumption directly and exclu- 22 sively in the production of gas, electricity, refrigeration or steam. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06907-01-5
A. 4823 2 1 § 3. Subdivision (b) of section 1108 of the tax law is amended by 2 adding a new paragraph 6 to read as follows: 3 (6) The exemptions provided for in paragraphs forty-seven and forty- 4 eight of subdivision (a) of section eleven hundred fifteen of this arti- 5 cle and the exceptions provided for in subparagraphs (xii) and (xiii) of 6 paragraph three of subdivision (c) of section eleven hundred five of 7 this part shall not apply. 8 § 4. Subdivision (a) of section 1109 of the tax law, as amended by 9 section 3 of part J of chapter 59 of the laws of 2021, is amended to 10 read as follows: 11 (a) General. In addition to the taxes imposed by sections eleven 12 hundred five and eleven hundred ten of this [article] part, there is 13 hereby imposed within the territorial limits of the metropolitan commu- 14 ter transportation district created and established pursuant to section 15 twelve hundred sixty-two of the public authorities law, and there shall 16 be paid, additional taxes, at the rate of three-eighths of one percent, 17 which shall be identical to the taxes imposed by sections eleven hundred 18 five and eleven hundred ten of this [article] part, except that with 19 respect to the tax imposed by this section the exemptions provided for 20 in paragraphs forty-seven and forty-eight of subdivision (a) of section 21 eleven hundred fifteen of this article and the exceptions provided for 22 in subparagraphs (xii) and (xiii) of paragraph three of subdivision (c) 23 of section eleven hundred five of this part shall not apply. Such 24 sections eleven hundred five and eleven hundred ten and the other 25 sections of this article, including the definition and the other 26 exemption provisions, shall apply for purposes of the taxes imposed by 27 this section in the same manner and with the same force and effect as if 28 the language of those sections had been incorporated in full into this 29 section and had expressly referred to the taxes imposed by this section. 30 Notwithstanding the foregoing, the tax imposed by this section shall not 31 apply to admissions to race tracks or simulcast facilities. 32 § 5. Subdivision (a) of section 1115 of the tax law is amended by 33 adding two new paragraphs 47 and 48 to read as follows: 34 (47) Motor vehicles as defined in subdivision two of section five 35 hundred one of this chapter whether purchased or leased and parts there- 36 of and the services rendered with respect to the maintenance of such 37 motor vehicles and parts. 38 (48) Railroad rolling stock whether purchased or leased by a railroad 39 which is engaged in intrastate or interstate commerce, parts thereof, 40 structural components relating to the right of way of the railroad, 41 services rendered with respect to the maintenance of such vehicles, 42 parts and structural components. The term "structural components" shall 43 include but is not limited to rail, bridges, crossing arms and traffic 44 signals. 45 § 6. The opening paragraph of paragraph 1 of subdivision (a) of 46 section 1210 of the tax law, as amended by section 5 of part J of chap- 47 ter 59 of the laws of 2021, is amended to read as follows: 48 Either, all of the taxes described in article twenty-eight of this 49 chapter, at the same uniform rate, as to which taxes all provisions of 50 the local laws, ordinances or resolutions imposing such taxes shall be 51 identical, except as to rate and except as otherwise provided, with the 52 corresponding provisions in such article twenty-eight, including the 53 definition and exemption provisions of such article, except the 54 exemptions provided for in paragraphs forty-seven and forty-eight of 55 subdivision (a) of section eleven hundred fifteen of this chapter and 56 the exceptions provided for in subparagraphs (xii) and (xiii) of para-
A. 4823 3 1 graph three of subdivision (c) of section eleven hundred five of this 2 chapter shall not apply so far as the provisions of such article twen- 3 ty-eight can be made applicable to the taxes imposed by such city or 4 county and with such limitations and special provisions as are set forth 5 in this article. The taxes authorized under this subdivision may not be 6 imposed by a city or county unless the local law, ordinance or resol- 7 ution imposes such taxes so as to include all portions and all types of 8 receipts, charges or rents, subject to state tax under sections eleven 9 hundred five and eleven hundred ten of this chapter, except as otherwise 10 provided. Notwithstanding the foregoing, a tax imposed by a city or 11 county authorized under this subdivision shall not include the tax 12 imposed on charges for admission to race tracks and simulcast facilities 13 under subdivision (f) of section eleven hundred five of this chapter. 14 § 7. This act shall take effect December 1, 2025; provided, however, 15 that the exemptions and exceptions provided for in sections one through 16 six of this act shall apply to retail sales or uses occurring on and 17 after January 1, 2026.