Establishes a sales tax exemption for the purchase of electric vehicles designed for wheelchair transportation.

New York S10385 amends the tax law to establish a sales tax exemption for the purchase of electric vehicles designed for the purpose of transporting persons in wheelchairs or containing any physical device or alteration designed to permit access to and enable the transportation of persons in wheelchairs. This exemption applies to sales of qualifying electric vehicles, defined as those specifically designed for wheelchair transportation. The bill also modifies local law provisions to include this exemption unless a city, county, or school district elects otherwise.

Establishes a sales tax exemption for the purchase of electric vehicles designed for wheelchair transportation.

New York S10385 amends the tax law to establish a sales tax exemption for the purchase of electric vehicles designed for the purpose of transporting persons in wheelchairs or containing any physical device or alteration designed to permit access to and enable the transportation of persons in wheelchairs. This exemption applies to sales of qualifying electric vehicles, defined as those specifically designed for wheelchair transportation. The bill also modifies local law provisions to include this exemption unless a city, county, or school district elects otherwise.