Bill Text: NY S07251 | 2013-2014 | General Assembly | Introduced

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Bill Title: Enacts the county motor fuel tax pilot program; relates to computing sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in Suffolk county and Nassau county.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-06-20 - COMMITTED TO RULES [S07251 Detail]

Download: New_York-2013-S07251-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7251
                                   I N  S E N A T E
                                      May 7, 2014
                                      ___________
       Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       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 in Suffolk county and  Nassau  county;  and
         providing for the repeal of such provisions upon expiration thereof
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. This act shall be known and may be  cited  as  the  "County
    2  motor fuel tax pilot program".
    3    S  2.  Subdivision  (m)  of  section 1111 of the tax law is amended by
    4  adding a new paragraph 8 to read as follows:
    5    (8) THE SALES AND COMPENSATING USE TAXES IMPOSED BY SUBPART B OF  PART
    6  ONE  OF ARTICLE TWENTY-NINE OF THIS CHAPTER IN REGARD TO RETAIL SALES OF
    7  MOTOR FUEL AND DIESEL MOTOR FUEL, IN THE COUNTIES OF SUFFOLK AND NASSAU,
    8  SHALL BE COMPUTED, AS DETERMINED QUARTERLY BY  THE  COMMISSIONER,  AT  A
    9  RATE  OF CENTS PER GALLON, ROUNDED TO THE NEAREST CENT, AS DETERMINED BY
   10  THE COUNTIES RESPECTIVELY, MULTIPLIED BY THE COST OF THE FUEL.
   11    S 3. Paragraph 2 of subdivision (e) of section 1111 of the tax law  is
   12  amended by adding a new subparagraph (iii) to read as follows:
   13    (III) WHERE MOTOR FUEL IS IMPORTED, MANUFACTURED OR SOLD IN, OR DIESEL
   14  MOTOR  FUEL  IS  SOLD  OR USED IN THE COUNTY OF SUFFOLK OR THE COUNTY OF
   15  NASSAU, THE SALES AND COMPENSATING USE TAXES IMPOSED  BY  SUBPART  B  OF
   16  PART  ONE OF ARTICLE TWENTY-NINE OF THIS CHAPTER AS COMPUTED PURSUANT TO
   17  SUBDIVISION (M) OF THIS SECTION SHALL BE  PREPAID  PURSUANT  TO  SECTION
   18  ELEVEN HUNDRED TWO OF THIS ARTICLE ON EACH GALLON OF FUEL.
   19    S  4.  This  act shall take effect immediately and shall expire and be
   20  deemed repealed June 1, 2016.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13900-03-4