Senate BillIntroduced
S 3399: 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 S 3399 does, verified March 5, 2026
The bill aims to amend the tax law to subject the sale of rental vehicles to taxes, regardless of the buyer's business use. This means that rental businesses will be required to pay taxes on the sale of rental vehicles, even if they are sold for resale. The tax will apply to sales of rental vehicles occurring on or after the effective date of the bill. The bill takes effect 30 days after it becomes a law.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 3399
- What is the current status of S 3399?
- As of March 5, 2026, S 3399 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 3399 pass?
- Not yet. S 3399 has been introduced and has not passed either house.
- Who wrote S 3399, and where is it now?
- S 3399 was authored by Sen. Andrew Gounardes. Its committee of record is Senate Budget & Revenue.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions3 total · showing 3
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Mar. 12, 2025 | REPORTED AND COMMITTED TO FINANCE |
| Jan. 27, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, January 27, 2025 · 247 words
STATE OF NEW YORK ________________________________________________________________________ 3399 2025-2026 Regular Sessions IN SENATE January 27, 2025 ___________ Introduced by Sen. GOUNARDES -- 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 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 S 3399 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions