S2310-2013 Actions

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

S2310-2013 Memo

BILL NUMBER:S2310

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:  To be determined.

EFFECTIVE DATE:  This act shall take effect immediately.

S2310-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2310
 2013-2014 Regular Sessions
 I N  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 Article 21 of the tax law is REPEALED.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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01468-01-3

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