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.

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S4307-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 28, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S4307-2011 Memo

BILL NUMBER:S4307

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 & Means
2001-2002: A.1448  Held for Consideration in Ways & Means
2003-2004: A.1842  Referred to Ways & Means
2005-2006: A.9453  Referred to Ways & Means
2007-2008: A.421   Held for Consideration in Ways & Means
2009-2010: A.298   Referred to Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

S4307-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    4307

                         2011-2012 Regular Sessions

                              I N  SENATE

                               March 28, 2011
                                 ___________

  Introduced  by  Sens.  DeFRANCISCO,  BONACIC,  GRIFFO,  JOHNSON, LARKIN,
    RANZENHOFER, SEWARD -- read twice and ordered printed, and when print-
    ed 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.
                                                             LBD03155-01-1