A 10395: Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.
What A 10395 does, verified March 8, 2026
The bill aims to amend the tax law to change the classification of sales of rental vehicles. The sale of rental vehicles to a rental business for use in the business is subject to taxes under the new law, and it will not be considered a sale for resale. This change will take effect 30 days after the bill becomes a law, and it will apply to sales of rental vehicles occurring on or after that date. The change will allow rental businesses to pay taxes on the sale of rental vehicles, rather than exempting them from taxes as they would be under a sale for resale.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-03-03)Alert me
Quick answers about A 10395
- What is the current status of A 10395?
- As of March 8, 2026, A 10395 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on March 3, 2026, was "referred to ways and means".
- Did A 10395 pass?
- Not yet. A 10395 has been introduced and has not passed either house.
- Who wrote A 10395, and where is it now?
- A 10395 was authored by Asm. Brian Cunningham. Its committee of record is Assembly Ways & Means. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
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| Mar. 03, 2026 | referred to ways and means |
Latest bill textIntroduced version, March 3, 2026 · 239 words
STATE OF NEW YORK ________________________________________________________________________ 10395 IN ASSEMBLY March 3, 2026 ___________ Introduced by M. of A. CUNNINGHAM -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to sales of rental vehicles The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (b) of section 1105 of the tax law is amended 2 by adding a new paragraph 5 to read as follows: 3 (5) Notwithstanding any law, rule, regulation, letter, ruling, or 4 policy to the contrary, the sale of a rental vehicle to a rental busi- 5 ness for use in such business is subject to the taxes imposed under this 6 section and shall not be considered a sale for resale. 7 § 2. This act shall take effect on the thirtieth day after it shall 8 have become a law and shall apply to sales of rental vehicles occurring 9 on or after such date. Effective immediately, the addition, amendment 10 and/or repeal of any rule or regulation necessary for the implementation 11 of this act on its effective date are authorized to be made and 12 completed on or before such effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07749-01-5
Text of A 10395 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions