S 10491 NY
Relates to the computation of sales tax on new mobile homes
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Summary
This New York bill amends the tax law to modify how sales and compensating use taxes are calculated on new mobile homes. Currently, these taxes are computed on seventy percent of the purchase price; the bill creates an exception for new mobile homes purchased as a primary residence, which will have taxes computed on thirty-five percent of the purchase price instead. This change applies to both retail sales tax and compensating use tax. The bill takes effect immediately.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Official abstract
Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.
Sponsor (1)
- Pamela Helming Republican · primary
Action history (1)
- May 15, 2026 REFERRED TO BUDGET AND REVENUE · upper
Text versions (2)
Full text
Full text imported from assembly.state.ny.us
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Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S10491 Summary: BILL NO S10491   SAME AS No Same As   SPONSOR HELMING   COSPNSR   MLTSPNSR   Amd §1111, Tax L   Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.
Go to top S10491 Text:
STATE OF NEW YORK ________________________________________________________________________
10491
IN SENATE
May 15, 2026 ___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to the computation of sales tax on new mobile homes
The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:
1 Section 1. Subdivision (f) of section 1111 of the tax law, as added by 2 chapter 986 of the laws of 1983, is amended to read as follows: 3 (f) The retail sales tax imposed under subdivision (a) of section 4 eleven hundred five and the compensating use tax imposed under section 5 eleven hundred ten, when computed in respect to a new mobile home, shall 6 be computed on seventy percent of the receipts or consideration given 7 therefor by the purchaser or user ; except if such new mobile home is 8 purchased as a primary residence it shall be computed on thirty-five 9 percent of the receipts or consideration given therefor by the purchaser 10 or user . 11 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15687-01-6
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