senate Bill S4307

Repeals article 21 of the tax law relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways

download pdf

Sponsor

Co-Sponsors

view all co-sponsors

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
view actions

actions

  • 28 / Mar / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

Repeals article 21 of the tax law relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A606
Versions:
S4307
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld Art 21, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: A298, A298
2007-2008: A421, A421

Sponsor Memo

BILL NUMBER:S4307

TITLE OF BILL:
An act
to repeal article 21 of the tax law relating to the highway use tax

PURPOSE:
This bill repeals the highway use tax.

SUMMARY OF PROVISIONS:
Repeals article 21 of the tax law relating to imposition of a highway
use tax for the privilege of operating any vehicular unit upon the
public highways of the state.

JUSTIFICATION:
The highway use tax, also known as the ton-mile tax, reduces the
ability of New York trucking companies to compete with out-of-state
companies because it places a higher cost burden on the New
York-based trucking industry as compared with truckers from other
states that travel through New York. Other states have eliminated the
highway use tax and have instead opted for simpler tax collection
methods, such as registration fees and fuel taxes, over the ton-mile
tax. Calculating the ton-mile tax payment requires substantial
paperwork and is easily evaded by out-of-state companies. This tax
causes New York to lose its competitive edge in attracting trucking
businesses. The tax also increases the cost of shipping and the cost
of doing business in New York State. The elimination of the tax would
benefit truckers, manufacturers, shippers and consumers.

LEGISLATIVE HISTORY:
1999-2000: A.10374 Referred to Ways & Means
2001-2002: A.1448 Held for Consideration in Ways & Means
2003-2004: A.1842 Referred to Ways & Means
2005-2006: A.9453 Referred to Ways & Means
2007-2008: A.421 Held for Consideration in Ways & Means
2009-2010: A.298 Referred to Ways & Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  4307

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 28, 2011
                               ___________

Introduced  by  Sens.  DeFRANCISCO,  BONACIC,  GRIFFO,  JOHNSON, LARKIN,
  RANZENHOFER, SEWARD -- read twice and ordered printed, and when print-
  ed to be committed to the Committee on Investigations  and  Government
  Operations

AN  ACT  to repeal article 21 of the tax law relating to the highway use
  tax

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

  Section 1. Article 21 of the tax law is REPEALED.
  S 2. This act shall take effect immediately.








 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03155-01-1

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.