senate Bill S3572

Amended

Relates to exempting certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes

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Bill Status


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

  • 06 / Feb / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 07 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2013
    • REPORTED AND COMMITTED TO RULES
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1252
  • 12 / Jun / 2013
    • PASSED SENATE
  • 12 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 06 / May / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 07 / May / 2014
    • AMEND AND RECOMMIT TO FINANCE
  • 07 / May / 2014
    • PRINT NUMBER 3572A
  • 28 / May / 2014
    • SPECIAL REPORT CAL.940
  • 29 / May / 2014
    • ORDERED TO THIRD READING FROM SPECIAL REPORT CAL.940
  • 02 / Jun / 2014
    • PASSED SENATE
  • 02 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 02 / Jun / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.

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Bill Details

See Assembly Version of this Bill:
A6375
Versions:
S3572
S3572A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1116, Tax L

Sponsor Memo

BILL NUMBER:S3572

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans organizations from tax on non-highway diesel motor fuel
used for heating purposes

PURPOSE: To provide a tax exemption on non-highway diesel motor fuel
used for heating purposes by veterans organizations described in Tax Law
section 1116(a)(5).

SUMMARY OF PROVISIONS:

Section one amends paragraph 5 of subdivision (b) of section 316 of the
tax law.

Section two - provides the effective date.

JUSTIFICATION: Currently, religious and charitable organizations
defined in Tax Law section 1116(a)(4) are exempt from paying tax on
non-highway diesel motor fuel if used for heating purposes; however,
veterans organizations are required to pay tax up front and apply for a
refund. For veteran organizations, who are primarily run by volunteers,
this is a burdensome process and often lead to months of waiting to
receive their refunds. This bill would remove the requirement of veter-
ans organization to file for a tax refund on heating oil and would
provide the exemption that is granted to religious and charitable organ-
izations.

LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect September 1, 2013, and shall
apply to sales made, uses occurring and services rendered on or after
such date, in accordance with applicable transitional provisions in
sections 1106 and 1217 of the tax law.

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

                                  3572

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 6, 2013
                               ___________

Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs

AN ACT to amend the tax law, in relation to exempting  certain  veterans
  organizations from tax on non-highway diesel motor fuel used for heat-
  ing purposes

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

  Section 1. Paragraph 5 of subdivision (b) of section 1116 of  the  tax
law,  as  amended by chapter 619 of the laws of 1995, is amended to read
as follows:
  (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,  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, depart-
ment  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 OR FIVE of such subdivision for its own heating use and consumption

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08313-01-3

S. 3572                             2

shall  be  exempt  from  such tax required to be prepaid and from retail
sales and use taxes on such fuel.
  S  2. This act shall take effect September 1, 2013, and shall apply to
sales made, uses occurring and services rendered on or after such  date,
in  accordance  with applicable transitional provisions in sections 1106
and 1217 of the tax law.

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