S10491 • 2025

Relates to the computation of sales tax on new mobile homes

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Pamela Helming
Last action: 2026-05-15
Official status: In Senate Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relates to the computation of sales tax on new mobile homes

Relates to the computation of sales tax on new mobile homes 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.

What This Bill Does

Relates to the computation of sales tax on new mobile homes 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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-15 Senate
REFERRED TO BUDGET AND REVENUE

Official Summary Text

Relates to the computation of sales tax on new mobile homes
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.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10491

                                    I N  S E N A T E

                                      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