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

                                  2809

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              March 3, 2009
                               ___________

Introduced  by  Sen. MORAHAN -- 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 certain motor fuel and sales
  and compensating use taxes and the Rockland county solid waste manage-
  ment authority

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

  Section  1.  Paragraph 1 of subdivision (a) of section 1102 of the tax
law, as amended by section 8 of part W-1 of chapter 109 of the  laws  of
2006, is amended to read as follows:
  (1)  Every  distributor  of  motor  fuel shall pay, as a prepayment on
account of the taxes imposed by this article and pursuant to the author-
ity of article twenty-nine of this chapter, a  tax  on  each  gallon  of
motor  fuel  (i)  which  he OR SHE imports or causes to be imported into
this state for use, distribution,  storage  or  sale  in  the  state  or
produces,  refines,  manufactures  or compounds in this state or (ii) if
the tax has not been imposed prior to its sale in this state,  which  he
OR  SHE  sells  (which acts shall in regard to motor fuel hereinafter in
this article be encompassed by the  phrase  "imported,  manufactured  or
sold"),  except  when imported, manufactured or sold under circumstances
which preclude the collection of such tax by reason of the United States
constitution and of the laws of the United States enacted pursuant ther-
eto or when imported or manufactured by  an  organization  described  in
paragraph  one  or  two  of  subdivision  (a)  of section eleven hundred
sixteen of this article or THE ROCKLAND COUNTY  SOLID  WASTE  MANAGEMENT
AUTHORITY OR a hospital included in the organizations described in para-
graph  four  of  such  subdivision  for  its own use and consumption and
except kero-jet fuel  when  imported  by  an  airline  for  use  in  its
airplanes,  and  except  CNG,  and  except hydrogen, and except E85 when
delivered to a filling station and placed in  a  storage  tank  of  such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07528-01-9
              

S. 2809                             2

filling station for such E85 to be dispensed directly into a motor vehi-
cle for use in the operation of such vehicle.
  S 2. Paragraph 1 of subdivision (a) and paragraph 5 of subdivision (b)
of  section  1116  of  the  tax  law,  paragraph 1 of subdivision (a) as
amended by chapter 530 of the laws of 1976 and paragraph 5  of  subdivi-
sion  (b)  as amended by chapter 619 of the laws of 1995, are amended to
read as follows:
  (1) The state of New York, or any of its agencies,  instrumentalities,
public  corporations (including a public corporation created pursuant to
agreement or compact with another state or Canada, THE  ROCKLAND  COUNTY
SOLID  WASTE  MANAGEMENT  AUTHORITY'S  DESIGNEE  FOR THE SOLE PROPOSE OF
HAULING MUNICIPAL SOLID WASTE FROM ITS FACILITY TO A DESIGNATED LANDFILL
SITE SO LONG AS THE DESIGNEE UTILIZES  FUEL  FROM  THE  ROCKLAND  COUNTY
SOLID  WASTE  MANAGEMENT AUTHORITY'S FACILITY) or political subdivisions
where it is the purchaser, user or consumer, or where it is a vendor  of
services or property of a kind not ordinarily sold by private persons;
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail  sales  of  motor  fuel  or  diesel motor fuel subject to the tax
imposed by sections eleven hundred five and eleven hundred ten  of  this
article, except that purchases of such fuel by an organization described
in  paragraph  one or two of subdivision (a) of this section for its own
use or consumption, THE ROCKLAND COUNTY SOLID WASTE MANAGEMENT  AUTHORI-
TY'S DESIGNEE FOR THE SOLE PURPOSE OF HAULING MUNICIPAL SOLID WASTE FROM
ITS  FACILITY  TO  A  DESIGNATED  LANDFILL  SITE SO LONG AS THE DESIGNEE
UTILIZES FUEL FROM THE ROCKLAND COUNTY SOLID WASTE  MANAGEMENT  AUTHORI-
TY'S  FACILITY,  purchases  of  motor fuel by a hospital included in the
organizations described in paragraph four of such  subdivision  for  its
own  use  and consumption, purchases of motor fuel and diesel motor fuel
by a fire company or fire department, as defined in section three of the
volunteer firefighters' benefit law or a voluntary ambulance service, as
defined in section three thousand one of the public health law, for such
department, company or service's own use  and  consumption  for  use  in
firefighting  vehicles,  apparatus  or equipment, or emergency rescue or
first aid response vehicles, apparatus or equipment, owned and  operated
by  such  department,  company or service if such company, department or
service qualifies as an exempt organization pursuant to  the  provisions
of  paragraph  four  of subdivision (a) of this section and purchases of
diesel motor fuel by an organization described in paragraph four of such
subdivision for its own heating use and consumption shall be exempt from
such tax required to be prepaid and from retail sales and use  taxes  on
such fuel.
  S  3.    This act shall take effect on the sixtieth day after it shall
have become a law; provided, however, that the amendments to paragraph 1
of subdivision (a) of section 1102 of the tax law made by section one of
this act shall not affect the expiration of such paragraph and shall  be
deemed to expire therewith.