Assembly Bill A7923

2015-2016 Legislative Session

Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-A7923 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L
Versions Introduced in 2013-2014 Legislative Session:
A9839

2015-A7923 (ACTIVE) - Summary

Computes sales and compensation use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon.

2015-A7923 (ACTIVE) - Bill Text download pdf 

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

                                  7923

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 1, 2015
                               ___________

Introduced  by M. of A. PALUMBO -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to computing sales and  compen-
  sating  use tax on retail sales of motor fuel and diesel motor fuel at
  a rate of cents per gallon

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

  Section  1.  Subdivision (m) of section 1111 of the tax law is amended
by adding a new paragraph 8 to read as follows:
  (8) THE SALES AND COMPENSATING USE TAXES IMPOSED BY SUBPART B OF  PART
ONE  OF ARTICLE TWENTY-NINE OF THIS CHAPTER IN REGARD TO RETAIL SALES OF
MOTOR FUEL AND DIESEL MOTOR FUEL SHALL BE COMPUTED, AS DETERMINED  QUAR-
TERLY BY THE COMMISSIONER, AT A RATE OF CENTS PER GALLON, ROUNDED TO THE
NEAREST CENT, MULTIPLIED BY THE COST OF THE FUEL.
  S  2. Paragraph 2 of subdivision (e) of section 1111 of the tax law is
amended by adding a new subparagraph (iv) to read as follows:
  (IV) WHERE MOTOR FUEL IS IMPORTED, MANUFACTURED OR SOLD IN, OR  DIESEL
MOTOR FUEL IS SOLD OR USED IN THIS STATE, THE SALES AND COMPENSATING USE
TAXES  IMPOSED  BY  SUBPART B OF PART ONE OF ARTICLE TWENTY-NINE OF THIS
CHAPTER AS COMPUTED PURSUANT TO SUBDIVISION (M) OF THIS SECTION SHALL BE
PREPAID PURSUANT TO SECTION ELEVEN HUNDRED TWO OF THIS ARTICLE  ON  EACH
GALLON OF FUEL.
  S  3. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least ninety days after the date this act  shall
have  become  a  law  and  shall apply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
A                                                          LBD10467-03-5

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