State Tax on Motor Vehicle Damage Awards
New York State enacted Article 15 of the Tax Law in 1991 to address what some perceived as major sales tax compliance problems in the motor vehicle repair industry. Subsequent litigation and amendments contained in the 1995-96 State budget postponed implementation of the tax until September 1, 1996. The budget legislation also directed the Department of Taxation and Finance, with the Insurance Department and the Department of Motor Vehicles, to conduct this study of the tax.
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