Exempts the trucking industry from the state's sales and use tax when purchasing vehicles and parts.

Sections 1-5 amend sections 1105, 1107b, 1108b, 1109a, and 1115 of the tax law to exempt the purchase of vehicles and parts by the trucking industry from the state sales and use tax.

Provides that this exemption shall apply to retail sale or use
of motor vehicles and parts occurring on or after January 1, 2020.

Carries-over to 2024. Pending Committee action.

02/03/2023 Referred to Assembly Committee on Ways and Means.