S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
January 9, 2013
Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Energy and Telecommuni-
AN ACT to amend the tax law, in relation to certain exemptions from
sales and use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (c) of section 1115 of the tax
law, as amended by section 7 of part B of chapter 63 of the laws of
2000, is amended to read as follows:
(1) Fuel, gas, electricity, refrigeration and steam, and gas, elec-
tric, refrigeration and steam service of whatever nature for use or
consumption [directly and exclusively] in the production of tangible
personal property, gas, electricity, refrigeration or steam, for sale,
by manufacturing, processing, assembling, generating, refining, mining
or extracting shall be exempt from the taxes imposed under subdivisions
(a) and (b) of section eleven hundred five and the compensating use tax
imposed under section eleven hundred ten of this article.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.