Bill S2310-2013

Repeals article 21 of the tax law relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways

Repeals provisions relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state.

Details

Actions

  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 15, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S2310                REVISED 4/24/14

TITLE OF BILL: An act to repeal article 21 of the tax law relating to the highway use tax

PURPOSE: This bill repeals the highway use tax.

SUMMARY OF PROVISIONS: Repeals article 21 of the tax law relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state.

JUSTIFICATION: The highway use tax, also known as the ton-mile tax, reduces the ability of New York trucking companies to compete with out-of-state companies because it places a higher cost burden on the New York-based trucking industry as compared with truckers from other states that travel through New York. Other states have eliminated the highway use tax and have instead opted for simpler tax collection methods, such as registration fees and fuel taxes, over the ton-mile tax. Calculating the ton-mile tax payment requires substantial paperwork and is easily evaded by out-of-state companies. This tax causes New York to lose its competitive edge in attracting trucking businesses. The tax also increases the cost of shipping and the cost of doing business in New York State. The elimination of the tax would benefit truckers, manufacturers, shippers and consumers.

LEGISLATIVE HISTORY: 1999-2000, A.10374, Referred to Ways and Means; 2001-2002, A.1448, Held for consideration in Ways and Means; 2003-2004, A.1842, Referred to Ways and Means; 2005-2006, A.9453, Referred to Ways and Means, 2007-2008, A.421, Held for consideration Ways and Means; 2009-2010: A.298, Referred to Ways and Means 2011-2012: S.4307/A.606

FISCAL IMPLICATIONS: $114M

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2310 2013-2014 Regular Sessions IN SENATE January 15, 2013 ___________
Introduced by Sen. DeFRANCISCO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to repeal article 21 of the tax law relating to the highway use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Article 21 of the tax law is REPEALED. S 2. This act shall take effect immediately.

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