Exempts sales of motor vehicles modified for people with disabilities from state sales and compensating use taxes.

New York S05918 amends the tax law to exempt the sale of motor vehicles modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes. To qualify, the vehicle must be owned by the person with a disability or their immediate family member, inspected, registered, and insured as required by law, and not more than five years old with less than fifty thousand miles.

Exempts sales of motor vehicles modified for people with disabilities from state sales and compensating use taxes.

New York S05918 amends the tax law to exempt the sale of motor vehicles modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes. To qualify, the vehicle must be owned by the person with a disability or their immediate family member, inspected, registered, and insured as required by law, and not more than five years old with less than fifty thousand miles.