S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10807
 
                           I N  A S S E M B L Y
 
                               May 18, 2018
                                ___________
 
 Introduced  by M. of A. TAGUE -- read once and referred to the Committee
   on Ways and Means
 
 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
 shall  be  exempt  from  such tax required to be prepaid and from retail
 sales and use taxes on such fuel.
   § 2. This act shall take effect September 1, 2019, 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.
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07752-02-8