NY A00918

Bill

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

Introduced
01/06/2021

In Committee
01/05/2022

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals paragraph (21-a) of subdivision (a) of section 1115 of the tax law, relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.

AI Summary

This bill relates to the imposition of sales and compensating use taxes on certain aircraft. It amends the tax law to include noncommercial aircraft with a seating capacity of less than 20 passengers and a maximum capacity of less than 6,000 pounds within the definition of property subject to sales and use tax on leases. Additionally, the bill repeals the existing exemption from sales and use taxes for general aviation aircraft and related machinery or equipment. The bill takes effect on June 1, 2021.

Committee Categories

Budget and Finance

Sponsors (15)

Robert Carroll (D)*, Thomas Abinanti (D), Khaleel Anderson (D), Charles Barron (D), Harvey Epstein (D), Patricia Fahy (D), Richard Gottfried (D), Alicia Hyndman (D), Chantel Jackson (D), Yuh-Line Niou (D), Karines Reyes (D), Linda Rosenthal (D), Jo Anne Simon (D), Al Taylor (D), David Weprin (D),

Last Action

referred to ways and means (on 01/05/2022)

Official Document

https://www.nysenate.gov/legislation/bills/2021/A918

(2 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.nysenate.gov/legislation/bills/2021/A918
BillText	https://assembly.state.ny.us/leg/?default_fld=&bn=A00918&term=2021&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A00918

Bill	Bill Name	Last Action	Type
A09053	Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; and repeals paragraph (21-a) of subdivision (a) of section 1115 of the tax law, relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.	referred to ways and means	Reintroduced
S00429	Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.	REFERRED TO BUDGET AND REVENUE	Same As

Bill > A00918

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (15)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary