senate Bill S2310

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

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Sponsor

Bill Status


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

  • 15 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Summary

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

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Bill Details

See Assembly Version of this Bill:
A474
Versions:
S2310
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld Art 21, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S4307, A606
2009-2010: A298, A298
2007-2008: A421, A421

Sponsor Memo

BILL NUMBER:S2310 REVISED 4/24/14

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 and Means;
2001-2002, A.1448, Held for consideration in Ways and Means;
2003-2004, A.1842, Referred to Ways and Means; 2005-2006, A.9453,
Referred to Ways and Means, 2007-2008, A.421, Held for consideration
Ways and Means; 2009-2010: A.298, Referred to Ways and Means
2011-2012: S.4307/A.606

FISCAL IMPLICATIONS: $114M

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
________________________________________________________________________

                                  2310

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed 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.
                                                           LBD01468-01-3

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