Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.
Ayes (37): DeFrancisco, Bonacic, Farley, Flanagan, Golden, Griffo, Grisanti, Hannon, Lanza, Larkin, LaValle, Little, Marcellino, Nozzolio, O'Mara, Ranzenhofer, Robach, Savino, Seward, Young, Valesky, Martins, Krueger, Diaz, Dilan, Rivera, Gianaris, Breslin, Montgomery, Parker, Peralta, Perkins, Stavisky, Squadron, Kennedy, Espaillat, Hassell-Thompson
Ayes (59): Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Farley, Felder, Flanagan, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Squadron, Stavisky, Stewart-Cousins, Tkaczyk, Valesky, Young, Zeldin
Excused (2): Espaillat, Smith
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
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 116 of the tax law.
Section two - provides the effective date.
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 veterans organization to file for a tax refund on heating oil and would provide the exemption that is granted to religious and charitable organizations.
This act shall take effect September 1, 2014, 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.
STATE OF NEW YORK ________________________________________________________________________ 3572--A 2013-2014 Regular Sessions IN SENATE February 6, 2013 ___________Introduced by Sens. SEWARD, GIPSON, LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Veter- ans, Homeland Security and Military Affairs -- recommitted to the Committee on Veterans, Homeland Security and Military Affairs in accordance with Senate Rule 6, sec. 8 -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 andEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08313-02-4 S. 3572--A 2
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 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, 2014, 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.