BILL NUMBER: S3856
SPONSOR: HOYLMAN-SIGAL
 
TITLE OF BILL:
An act to amend the tax law, in relation to the imposition of sales and
compensating use taxes with respect to certain aircraft; and to repeal
paragraph 21-a of subdivision (a) of section 1115 of the tax law, relat-
ing thereto
 
PURPOSE OF BILL:
The purpose of this legislation is to reinstate the sales and compensat-
ing use taxes on private, non-commercial aircraft.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 of the bill amends paragraph (A) of subdivision (i) of section
1111 of the tax law ("Special rules for computing receipts and consider-
ation"), as added by section 1 of part TT of chapter 59 of the laws of
2015, to restore language pertaining to non-commercial aircraft that was
struck from this section of law in 2015.
Section 2 of the bill amends subdivision (q) of section 1111 of the tax
law ("Special rules for computing receipts and consideration"), as added
by section 2 of part TT of chapter 59 of the laws of 2015, to restore
language pertaining to aircraft that was struck from this section of law
in 2015.
Section 3 of the bill repeals paragraph 21-a of subdivision (a) of
section 1115 of the tax law ("Exemptions from sales and use taxes") to
repeal the exemption for general aviation aircraft that was created in
2015.
Section 4 of the bill is the effective date.
 
JUSTIFICATION:
The 2015 state budget created an exemption from sales and compensating
use taxes for private aircraft.
At a time when New York State is facing difficult budgetary decisions,
we should look first at reversing or repealing recent tax cuts like this
one before cutting services or programs that aid poor, vulnerable, and
working class New Yorkers.
 
PRIOR LEGISLATIVE HISTORY:
S.2556 of 2023-2024 (Hoylman-Sigal): Died in Budget and Revenue
A.1523 of 2023-2024 (Carroll): Died in Ways and Means
S.0429 of 2021-2022 (Hoylman): Died in Budget and Revenue
A.0918 of 2021-2022 (Carroll): Died in Ways and Means
S.7135 of 2020 (Hoylman): Died in Budget and Revenue
A.9053 of 2020 (Carroll): Died in Ways and Means
 
FISCAL IMPLICATIONS:
Would result in sales and compensating use tax revenue generated for the
state.
 
EFFECTIVE DATE:
This act shall take effect June 1, 2023.

Statutes affected:
S3856: 1111 tax law, 1115 tax law