Bill S3471-2013

Provides a tax exemption for petroleum products that are purchased for heating purposes

Provides a tax exemption for petroleum products that are purchased for heating purposes.

Details

Actions

  • Jun 10, 2014: referred to ways and means
  • Jun 10, 2014: DELIVERED TO ASSEMBLY
  • Jun 10, 2014: PASSED SENATE
  • May 19, 2014: ADVANCED TO THIRD READING
  • May 14, 2014: 2ND REPORT CAL.
  • May 13, 2014: 1ST REPORT CAL.721
  • Feb 10, 2014: REPORTED AND COMMITTED TO FINANCE
  • Jan 8, 2014: REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • Jan 8, 2014: returned to senate
  • Jan 8, 2014: died in assembly
  • May 29, 2013: referred to ways and means
  • May 29, 2013: DELIVERED TO ASSEMBLY
  • May 29, 2013: PASSED SENATE
  • May 23, 2013: ADVANCED TO THIRD READING
  • May 22, 2013: 2ND REPORT CAL.
  • May 21, 2013: 1ST REPORT CAL.654
  • Apr 16, 2013: REPORTED AND COMMITTED TO FINANCE
  • Feb 4, 2013: REFERRED TO ENERGY AND TELECOMMUNICATIONS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Energy and Telecommunications - Apr 16, 2013
Ayes (9): Maziarz, Carlucci, Fuschillo, Griffo, O'Mara, Ritchie, Robach, Parker, Kennedy
Ayes W/R (2): Adams, Dilan
VOTE: COMMITTEE VOTE: - Energy and Telecommunications - Feb 10, 2014
Ayes (8): Maziarz, Carlucci, Griffo, O'Mara, Ritchie, Kennedy, Dilan, Peralta
Ayes W/R (2): Robach, Parker

Memo

BILL NUMBER:S3471

TITLE OF BILL: An act to amend the tax law, in relation to eliminating the residential restriction for heating exemptions

PURPOSE: 10 extend the current beating fuel tax exemption to non-residential users.

SUMMARY OF PROVISIONS:

Section 1 and 2: Amends Subdivision (d) of Section 301-b and Subdivision (a) of Section 301-c of the Tax Law to make petroleum used for non-residential heating fitly, instead of partially, tax exempt.

Section 3: Effective immediately

JUSTIFICATION: High energy costs cited by many businesses in New York State as a serious deterrent to economic growth and prosperity. These energy costs are continually rising and putting more of a strain on struggling small businesses in our State. It has become imperative that New York find ways to assist businesses with high energy costs if we wish for these entities to remain viable and active in our state. Therefore, this legislation seeks to offset costs by providing a full, instead of a partial, State tax exemption for fuel for nonresidential heating. It is estimated that this change would result in decreasing energy expenses for these small businesses by approximately $7 million annually. This is another measure that New York can undertake to improve our business climate and ensure that businesses remain in our State.

LEGISLATIVE HISTORY: 2000 - A.2055

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined

EFFECTIVE DATE: One hundred and eighty days after it shall have become law.


Text

STATE OF NEW YORK ________________________________________________________________________ 3471 2013-2014 Regular Sessions IN SENATE February 4, 2013 ___________
Introduced by Sens. O'MARA, MAZIARZ, SEWARD -- 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 eliminating the residential restriction for heating exemptions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (d) of section 301-b of the tax law, as amended by section 21 of part K of chapter 61 of the laws of 2011, is amended to read as follows: (d) Sales to consumers for heating purposes. [(1) Total residential heating] HEATING exemption. Non-highway diesel motor fuel sold by a petroleum business registered under article twelve-A of this chapter as a distributor of diesel motor fuel or residual petroleum product sold by a petroleum business registered under this article as a residual petro- leum product business to the consumer exclusively for [residential] heating purposes only if such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such fuel can be dispensed into the fuel tank of a motor vehi- cle and such storage tank is attached to the heating unit burning such fuel. [(2) Partial non-residential heating exemption. (A) Non-highway diesel motor fuel sold by a petroleum business registered under article twelve-A of this chapter as a distributor of diesel motor fuel or resi- dual petroleum product sold by a petroleum business registered under this article as a residual petroleum product business to the consumer exclusively for heating, other than residential heating purposes only if such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such fuel (B) Calculation of partial exemption. The partial exemption under this paragraph shall be determined by multiplying the quantity of non-highway diesel motor fuel and residual petroleum product eligible for the exemption times the
sum of the then current rate of the supplemental tax imposed by section three hundred one-j of this article and forty-six percent of the then current rate of the tax imposed by section three hundred one-a of this article, with respect to the specific non-highway diesel motor fuel or residual petroleum product rate, as the case may be.]
S 2. Subdivision (a) of section 301-c of the tax law, as amended by section 23 of part K of chapter 61 of the laws of 2011, is amended to read as follows: (a) Non-highway Diesel motor fuel used for heating purposes. [(1) Total residential heating] HEATING reimbursement. Non-highway Diesel motor fuel purchased in this state and sold by such purchaser to a consumer for use exclusively for [residential] heating purposes but only where (i) such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such non-highway Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such non-highway Diesel motor fuel, (ii) the tax imposed pursu- ant to this article has been paid with respect to such non-highway diesel motor fuel and the entire amount of such tax has been absorbed by such purchaser, and (iii) such purchaser possesses documentary proof satisfactory to the commissioner evidencing the absorption by it of the entire amount of the tax imposed pursuant to this article. Provided, however, that the commissioner is authorized, in the event that the commissioner determines that it would not threaten the integrity of the administration and enforcement of the tax imposed by this article, to provide a reimbursement with respect to a retail sale to a consumer for residential heating purposes of less than ten gallons of non-highway diesel motor fuel provided such fuel is not dispensed into the tank of a motor vehicle. [(2) Partial non-residential heating reimbursement. (A) Non-highway Diesel motor fuel purchased in this state and sold by such purchaser to a consumer for use exclusively for heating, other than for residential heating purposes, but only where (i) such non-highway diesel motor fuel is delivered into a storage tank which is not equipped with a hose or other apparatus by which such non-highway Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle and such storage tank is attached to the heating unit burning such non-highway Diesel motor fuel, (ii) the tax imposed pursuant to this article has been paid with respect to such non-highway diesel motor fuel and the entire amount of such tax has been absorbed by such purchaser, and (iii) such purchaser possesses documentary proof satisfactory to the commissioner evidencing the absorption by it of the entire amount of the tax imposed pursuant to this article. (B) Calculation of partial reimbursement. Notwithstanding any other provision of this article, the amount of the reimbursement under this paragraph shall be determined by multiplying the quantity of non-highway diesel motor fuel eligible for the reimbursement times the sum of the then current rate of the supplemental tax imposed by section three hundred one-j of this article and forty-six percent of the then current rate of the tax imposed by section three hundred one-a of this article, with respect to the non-highway diesel motor fuel rate, as the case may be.] S 3. This act shall take effect on the one hundred eightieth day after it shall have become a law.

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