Authorizes the county of Nassau to elect to opt out of certain taxes on motor fuel and diesel motor fuels; establishes the period of time the county of Nassau shall opt out of such taxes shall be determined by the county.
BILL NUMBER: S719
TITLE OF BILL : An act to amend the tax law, in relation to authorizing the county of Nassau to elect to be exempt from certain taxes related to motor fuel and diesel motor fuel
PURPOSE : To reduce the amount of sales tax individuals pay in Nassau county for motor fuel.
SUMMARY OF PROVISIONS : Section 1 adds section 1115-a of the Tax Law to allow Nassau County to elect to eliminate its sales and use tax on motor fuel.
Section 2 establishes an effective date.
JUSTIFICATION : The past year has seen dramatic increases in the price of gasoline from roughly $2 per gallon to well over $3 per gallon. Because the price of gasoline is matched by a proportional increase in the sales tax, it is time to give something back to the consumer who is under greater stress due to increased prices. This bill would allow Nassau County, if it chooses, to drop its portion of the sales tax on gasoline.
LEGISLATIVE HISTORY : 2007-08: Referred to Energy and Telecommunications 2005-06: Referred to Energy and Telecommunications
FISCAL IMPLICATIONS : None to the State.
EFFECTIVE DATE : This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 719 2009-2010 Regular Sessions IN SENATE January 14, 2009 ___________Introduced by Sens. C. JOHNSON, DIAZ, MONTGOMERY, ONORATO, SAMPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommunications AN ACT to amend the tax law, in relation to authorizing the county of Nassau to elect to be exempt from certain taxes related to motor fuel and diesel motor fuel THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1115-a to read as follows: S 1115-A. COUNTY OF NASSAU OPTIONAL EXEMPTION FROM SALES AND USE TAXES. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE COUNTY OF NASSAU MAY ELECT BY LOCAL LAW, FOR A PERIOD OF TIME TO BE ESTABLISHED BY SUCH COUNTY, FOR RECEIPTS FOR MOTOR FUEL AND DIESEL MOTOR FUEL TO BE EXEMPT FROM THE TAX ON RETAIL SALES IMPOSED UNDER SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND THE COMPENSATING USE TAX IMPOSED UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE. S 2. This act shall take effect immediately; provided that the Nassau county legislature shall notify the legislative bill drafting commission upon adopting a local law as authorized by section 1115-a of the tax law, as added by section one of this act, in order that such commission may maintain an accurate and timely effective data base of the official text of the laws of the state of New York in furtherance of effecting the provisions of section 44 of the legislative law and section 70-b of the public officers law.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05833-01-9