S3572-2013 Actions

• May 7, 2013: REPORTED AND COMMITTED TO FINANCE
• Feb 6, 2013: REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS

S3572-2013 Meetings

S3572-2013 Votes

S3572-2013 Memo

BILL NUMBER:S3572

TITLE  OF  BILL:   An act to amend the tax law, in relation to exempting
certain veterans organizations from tax on non-highway diesel motor fuel
used for heating purposes

PURPOSE:  To provide a tax exemption on non-highway  diesel  motor  fuel
used for heating purposes by veterans organizations described in Tax Law
section 1116(a)(5).

SUMMARY OF PROVISIONS:

Section  one amends paragraph 5 of subdivision (b) of section 316 of the
tax law.

Section two - provides the effective date.

JUSTIFICATION:    Currently,  religious  and  charitable   organizations
defined  in  Tax  Law  section  1116(a)(4) are exempt from paying tax on
non-highway diesel motor fuel if used  for  heating  purposes;  however,
veterans  organizations are required to pay tax up front and apply for a
refund. For veteran organizations, who are primarily run by  volunteers,
this  is  a  burdensome  process  and often lead to months of waiting to
receive their refunds. This bill would remove the requirement of  veter-
ans  organization  to  file  for  a  tax refund on heating oil and would
provide the exemption that is granted to religious and charitable organ-
izations.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:  This act shall take effect September 1, 2013, and shall
apply to sales made, uses occurring and services rendered  on  or  after
such  date,  in  accordance  with  applicable transitional provisions in
sections 1106 and 1217 of the tax law.

S3572-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         3572
 2013-2014 Regular Sessions
 I N  SENATE
 February 6, 2013
 
 Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
 printed to be committed to the Committee on Veterans, Homeland Securi
 ty and Military Affairs
 

AN ACT to amend the tax law, in relation to exempting  certain  veterans
 organizations from tax on non-highway diesel motor fuel used for heat
 ing purposes
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. Paragraph 5 of subdivision (b) of section 1116 of  the  tax
 law,  as  amended by chapter 619 of the laws of 1995, is amended to read
 as follows:

 (5) purchases of motor fuel or diesel motor fuel from the tax required
 to be prepaid pursuant to section eleven hundred two of this article and
 retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
 imposed  by  sections eleven hundred five and eleven hundred ten of this
 article, except that purchases of such fuel by an organization described
 in paragraph one or two of subdivision (a) of this section for  its  own
 use  or  consumption,  purchases of motor fuel by a hospital included in
 the organizations described in paragraph four of  such  subdivision  for
 its  own  use  and consumption, purchases of motor fuel and diesel motor
 fuel by a fire company or fire department, as defined in  section  three
 of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
 service, as defined in section three thousand one of the  public  health
 law,  for  such department, company or service's own use and consumption
 for use in firefighting vehicles, apparatus or equipment,  or  emergency
 rescue or first aid response vehicles, apparatus or equipment, owned and
 operated by such department, company or service if such company, depart
 ment  or  service  qualifies  as  an exempt organization pursuant to the
 provisions of paragraph four of subdivision  (a)  of  this  section  and
 purchases of diesel motor fuel by an organization described in paragraph
 four OR FIVE of such subdivision for its own heating use and consumption
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08313-01-3
 
       S. 3572                             2
 shall  be  exempt  from  such tax required to be prepaid and from retail
 sales and use taxes on such fuel.
 

S  2. This act shall take effect September 1, 2013, and shall apply to
 sales made, uses occurring and services rendered on or after such  date,
 in  accordance  with applicable transitional provisions in sections 1106
 and 1217 of the tax law.

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