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Bill

A 3057

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels

2025 Regular Session Introduced by Khaleel Anderson and 14 co-sponsors

Repeals vessel-specific sales and use tax rules in NY tax law, shifting vessel taxation to the remaining framework and affecting buyers, dealers, and marinas.

PRINT NUMBER 3057A
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WeVote Research Nonpartisan
Bill Summary · A 3057

Bill A 3057 — Summary

Overview

Bill A 3057 would repeal specific vessel-related provisions in New York State tax law that govern sales and compensating use taxes imposed with respect to vessels. The legislation would remove subdivision (jj) of section 1115 and subdivision 13 of section 1118 of the tax law. The bill is currently referred to the Ways and Means committee.

  • Introduced: January 23, 2025
  • Status: Referred to Ways and Means
  • Primary sponsor: Robert C. Carroll
  • Cosponsors: Jo Anne Simon, Chantel Jackson, Linda Rosenthal, Dana Levenberg, Jessica Gonzalez-Rojas, Deborah Glick, Jaime R. Williams, Tony Simone, Al Taylor, Khaleel Anderson, David Weprin, Albert A. Stirpe, Harvey Epstein, Jeffrey Dinowitz

What the bill would do

  • Repeal vessel-related provisions in two sections of the New York tax law:
    • Subdivision (jj) of section 1115
    • Subdivision 13 of section 1118
  • These provisions relate to sales and compensating use taxes imposed with respect to vessels (boats, ships, and possibly other watercraft).

Implications of the repeal

  • The bill would remove specific vessel-focused tax rules from the cited sections. The exact substantive effect depends on what those subdivisions currently do (e.g., whether they impose, exempt, or modify tax treatment for vessels). By repealing them, vessel-related treatment would be governed only by the remaining statutory framework.
  • In practical terms, the repeal could alter how vessel purchases and uses are taxed, potentially affecting buyers, sellers, dealers, marinas, and other stakeholders involved in vessels.

Who would be affected

  • Vessel owners and buyers: Changes to how sales or compensating use taxes apply to vessels.
  • Boat dealers, yards, and marinas: Administrators of vessel transactions and related tax collection/filing.
  • Tax professionals and local partners: Revisions to tax rules could alter compliance processes and reporting.
  • State revenue and administration: Potential changes in tax collection responsibilities or administrative complexity related to vessel transactions.

Procedural and timeline aspects

  • The bill has been referred to the Ways and Means committee, signaling the initial step in the legislative process.
  • There are no listed actions beyond the initial referral; typical next steps would include committee consideration, potential amendments, and floor votes in the relevant house(s).

Related bills

  • A 9045 (prior-session)
  • A 555 (prior-session)
  • A 1464 (prior-session)
  • S 3874 (companion) — listed twice as companion in related materials

Notes

  • The precise fiscal and operational impact will depend on the specific substance of the repealed subdivisions and how the broader tax code would apply to vessel transactions after repeal.
  • As introduced, the bill’s effect is to remove vessel-specific provisions rather than to create new vessel tax rules. Further details would emerge through committee analyses and any subsequent amendments.

Compiled from official sources — confirm details with the bill’s official record.

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