Bill Text: NY S03055 | 2015-2016 | General Assembly | Amended
Bill Title: Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes at the local level.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2016-02-08 - PRINT NUMBER 3055A [S03055 Detail]
Download: New_York-2015-S03055-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 3055--A 2015-2016 Regular Sessions IN SENATE February 2, 2015 ___________ Introduced by Sens. YOUNG, FUNKE, NOZZOLIO, RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommunications -- recommitted to the Committee on Energy and Telecommunications in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to eliminating state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizing localities to eliminate such taxes at the local level The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 44 to read as follows: 3 (44) Motor fuel and diesel motor fuel. 4 § 2. Subdivision (b) of section 1107 of the tax law is amended by 5 adding a new clause 12 to read as follows: 6 (12) Except as otherwise provided by law, the exemption provided in 7 paragraph forty-four of subdivision (a) of section eleven hundred 8 fifteen of this article relating to motor fuel and diesel motor fuel 9 shall be applicable pursuant to a local law, ordinance or resolution 10 adopted by a city subject to the provisions of this section. Such city 11 is empowered to adopt or repeal such a local law, ordinance or resol- 12 ution. Such adoption or repeal shall also be deemed to amend any local 13 law, ordinance or resolution enacted by such a city imposing taxes 14 pursuant to the authority of subdivision (a) of section twelve hundred 15 ten of this chapter. 16 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 17 amended by section 3 of part Z of chapter 59 of the laws of 2015, is 18 amended to read as follows: 19 (1) Either, all of the taxes described in article twenty-eight of this 20 chapter, at the same uniform rate, as to which taxes all provisions of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05955-02-6
