NY State Assembly Bill 2009-A1903

Assembly Bill A1903

2009-2010 Legislative Session

Provides motor fuel tax exemption for sales of Diesel motor fuel made to commercial fishermen

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Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 05, 2010	print number 1903a
Mar 05, 2010	amend (t) and recommit to ways and means
Jan 06, 2010	referred to ways and means
Jan 14, 2009	referred to ways and means

Bill Amendments

Original

A (Active)

2009-A1903 - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§282-a, 301-b, 1115, 300, 301-a, 301-c, & 1210, Tax L

2009-A1903 - Summary

Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels.

2009-A1903 - Bill Text download pdf

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

                                  1903

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2009
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on Ways and Means

AN  ACT to amend the tax law, in relation to providing an exemption from
  the payment of the motor fuels tax and the sales tax  on  motor  fuels
  used in the operation of commercial fishing vessels

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

  Section 1. Legislative  findings  and  declarations.  The  legislature
hereby  finds  that commercial fishermen are exempt from the motor fuels
tax and the sales tax on diesel motor fuels when such fuels  are  to  be
used  in commercial fishing vessels.  The legislature further finds that
the tax law requires commercial fishermen to pay said taxes at the  time
of  purchase  of the diesel motor fuel and apply for a subsequent refund
of the taxes. The legislature further finds that such commercial fisher-
men endure an administrative and financial burden as a  result  of  such
law.
  The legislature, therefore, declares that it is in the interest of the
commercial  fishing  industry  of  the  state  of New York to extend the
exemption from the taxes to the exemption of the payment of  the  taxes,
and consequently remove the burden placed upon this industry.
  S  2.  Paragraph (b) of subdivision 3 of section 282-a of the tax law,
as amended by chapter 245 of the laws of 1989, is  amended  to  read  as
follows:
  (b)  The tax on the incident of sale or use imposed by subdivision one
of this section shall not apply to: (i)  the  sale  to  or  use  by  the
consumer  of  previously untaxed Diesel motor fuel which is not enhanced
Diesel motor fuel and which is used exclusively for heating purposes  or
for  the  purpose  of use or consumption directly and exclusively in the
production of tangible personal property,  gas,  electricity,  refriger-
ation or steam, for sale, but only if all of such fuel is consumed other
than  on  the  highways of this state; provided, however, this exemption

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03183-01-9

A. 1903                             2

shall in no event apply to a sale of Diesel motor fuel which involves  a
delivery  at  a  filling  station or into a repository which is equipped
with a hose or other apparatus by which such fuel can be dispensed  into
the fuel tank of a motor vehicle; or (ii) the sale of previously untaxed
Diesel  motor  fuel  which is not enhanced Diesel motor fuel to a person
registered under this article as a  distributor  of  Diesel  motor  fuel
other than (A) a retail sale to such person or (B) a sale to such person
which  involves  a  delivery  at  a filling station or into a repository
which is equipped with a hose or other apparatus by which such fuel  can
be  dispensed  into the fuel tank of a motor vehicle; or (iii) a sale or
use of enhanced Diesel motor fuel to or by a  consumer  exclusively  for
the  purposes of heating specified in subparagraph (i) of this paragraph
but only if such enhanced Diesel motor fuel is delivered into a  storage
tank  which is not equipped with a hose or other apparatus by which such
fuel can be dispensed into the fuel tank of a  motor  vehicle  and  such
storage tank is attached to the heating unit burning such fuel, provided
that  each  delivery  of  such  fuel  of over four thousand five hundred
gallons shall be evidenced by a  certificate  signed  by  the  purchaser
stating  that the product will be used exclusively for heating purposes;
or (iv) a sale or use consisting of no  more  than  four  thousand  five
hundred  gallons  of Diesel motor fuel in a thirty-day period to or by a
consumer who purchases or uses such fuel for use or consumption directly
and exclusively in the production for sale of tangible personal property
by farming but only if all of such fuel is delivered on  the  farm  site
and is consumed other than on the highways of this state (except for the
use  of  the  highway  to reach adjacent farmlands) provided, however, a
farmer may purchase more than four  thousand  five  hundred  gallons  of
Diesel  motor  fuel  in  a thirty-day period for such use or consumption
exempt from the tax in accordance with  prior  clearance  given  by  the
commissioner  [of  taxation  and finance]; or (v) a sale to the consumer
consisting of not more than twenty gallons of water-white kerosene to be
used and consumed exclusively for heating purposes; or (vi) the sale  to
or  delivery  at a filling station or other retail vendor of water-white
kerosene provided such filling station or other retail vendor only sells
such water-white kerosene exclusively for heating purposes in containers
of no more than twenty gallons; or (vii) a sale of kero-jet fuel  to  an
airline for use in its airplanes or a use of kero-jet fuel by an airline
in  its  airplanes;  or  (viii)  a sale of kero-jet fuel by a registered
distributor of Diesel motor fuel to a  fixed  base  operator  registered
under  this  article  as  a distributor of kero-jet fuel only where such
fixed base operator is engaged solely in  making  or  offering  to  make
retail sales not in bulk of kero-jet fuel directly into the fuel tank of
an airplane for the purpose of operating such airplane; or (ix) a retail
sale  not  in  bulk of kero-jet fuel by a fixed base operator registered
under this article as a distributor of kero-jet  fuel  only  where  such
fuel  is delivered directly into the fuel tank of an airplane for use in
the operation of such airplane; OR (X) A SALE OF DIESEL MOTOR FUEL TO  A
"COMMERCIAL  FISHERMAN",  AS  SUCH TERM IS DEFINED IN SUBDIVISION (I) OF
SECTION THREE HUNDRED OF THIS CHAPTER, AT RETAIL UNDER THE CIRCUMSTANCES
SET FORTH IN PARAGRAPH ONE OF SUBDIVISION (G) OF SECTION  THREE  HUNDRED
ONE-C OF THIS CHAPTER, AND WHERE SUCH COMMERCIAL FISHING VESSEL IS OPER-
ATED BY A COMMERCIAL FISHERMAN.
  S  3. Subdivision 4 of section 282-a of the tax law, as added by chap-
ter 261 of the laws of 1988, is amended to read as follows:
  4. The tax imposed by this section  on  Diesel  motor  fuel  shall  be
passed  through  by the seller and included as part of the selling price

A. 1903                             3

to each purchaser of such fuel. Provided, however, the amount of the tax
imposed by this section may be excluded from the selling price of Diesel
motor fuel where (i) a sale of Diesel motor fuel is made to an organiza-
tion  described  in  paragraph  (a) of subdivision three of this section
solely for the purpose stated therein; (ii) a sale  of  enhanced  Diesel
motor fuel is made to a consumer exclusively for the purposes of heating
specified  in  subparagraph (i) of paragraph (b) of subdivision three of
this section but only if such enhanced Diesel motor  fuel  is  delivered
into a storage tank which is not equipped with a hose or other apparatus
by  which such fuel can be dispensed into the fuel tank of a motor vehi-
cle and such storage tank is attached to the heating unit  burning  such
fuel,  provided  that  each  delivery of such fuel of over four thousand
five hundred gallons shall be evidenced by a certificate signed  by  the
purchaser  stating that the product will be used exclusively for heating
purposes; (iii) a sale is made consisting of no more than four  thousand
five  hundred  gallons  (or  a greater amount which has been given prior
clearance by the commissioner [of taxation and finance]) of Diesel motor
fuel in a thirty-day period to a consumer who purchases  such  fuel  for
use  or  consumption directly and exclusively in the production for sale
of tangible personal property by farming but only if all of such fuel is
consumed other than on the highways or waterways of this state; or  (iv)
the  sale  to or delivery at a filling station or other retail vendor of
water-white kerosene provided  such  filling  station  or  other  retail
vendor  only  sells  such  water-white  kerosene exclusively for heating
purposes in containers of no more than twenty gallons; or (v) a sale  of
kero-jet  fuel is made to an airline for use in its airplanes; OR (VI) A
SALE OF DIESEL MOTOR FUEL IS MADE TO A "COMMERCIAL FISHERMAN",  AS  SUCH
TERM  IS  DEFINED  IN  SUBDIVISION  (I) OF SECTION THREE HUNDRED OF THIS
CHAPTER, AT RETAIL UNDER THE CIRCUMSTANCES SET FORTH IN PARAGRAPH ONE OF
SUBDIVISION (G) OF SECTION THREE HUNDRED  ONE-C  OF  THIS  CHAPTER,  AND
WHERE SUCH COMMERCIAL FISHING VESSEL IS OPERATED BY A COMMERCIAL FISHER-
MAN.
  S  4. Section 301-b of the tax law is amended by adding a new subdivi-
sion (k) to read as follows:
  (K) SALES OR USES OF DIESEL MOTOR FUEL AND RESIDUAL PETROLEUM  PRODUCT
FOR  COMMERCIAL FISHING. DIESEL MOTOR FUEL OR RESIDUAL PETROLEUM PRODUCT
SOLD TO OR USED BY A "COMMERCIAL FISHERMAN", AS SUCH TERM IS DEFINED  IN
SUBDIVISION  (I)  OF  SECTION  THREE  HUNDRED OF THIS ARTICLE, AT RETAIL
UNDER THE CIRCUMSTANCES SET FORTH IN PARAGRAPH ONE OF SUBDIVISION (G) OF
SECTION THREE HUNDRED ONE-C OF THIS ARTICLE, AND WHERE  SUCH  COMMERCIAL
FISHING VESSEL IS OPERATED BY A COMMERCIAL FISHERMAN.
  S  4-a.  Subdivision (j) of section 1115 of the tax law, as amended by
section 12 of part W-1 of chapter 109 of the laws of 2006, is amended to
read as follows:
  (j) The exemptions provided in this section shall not apply to the tax
required to be prepaid pursuant to  the  provisions  of  section  eleven
hundred  two of this article nor to the taxes imposed by sections eleven
hundred five and eleven hundred ten of  this  article  with  respect  to
receipts  from sales and uses of motor fuel or diesel motor fuel, except
that the exemptions provided in paragraphs nine and forty-two of  subdi-
vision (a) of this section shall apply to the tax required to be prepaid
pursuant to the provisions of section eleven hundred two of this article
and  to  the  taxes  imposed  by sections eleven hundred five and eleven
hundred ten of this article with respect to sales and uses  of  kero-jet
fuel,  CNG,  hydrogen  and E85, provided, however, the exemption allowed
for E85 shall be subject to  the  additional  requirements  provided  in

A. 1903                             4

section  eleven  hundred  two  of  this  article with respect to E85 AND
EXCEPT THAT THE EXEMPTION PROVIDED IN PARAGRAPH TWENTY-FOUR OF  SUBDIVI-
SION  (A)  OF  THIS SECTION SHALL APPLY TO THE TAXES IMPOSED BY SECTIONS
ELEVEN  HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE WITH RESPECT
TO SALES AND USES OF DIESEL MOTOR FUEL USED IN THE OPERATION OF A  FISH-
ING  VESSEL  AS DESCRIBED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (A) OF
THIS SECTION.  The exemption provided in subdivision (c) of this section
shall apply to sales and uses of diesel motor fuel which is not enhanced
diesel motor fuel but only if all of such fuel is consumed other than on
the highways of this state, provided, however, this exemption  shall  in
no  event apply to a sale of diesel motor fuel which involves a delivery
at a filling station or into a repository which is equipped with a  hose
or  other  apparatus  by  which such fuel can be dispensed into the fuel
tank of a motor vehicle. The exemption provided in  subdivision  (c)  of
this section shall apply to sales and uses of no more than four thousand
five hundred gallons of diesel motor fuel in a thirty-day period for use
or  consumption  either  in the production for sale of tangible personal
property by farming or in a commercial horse boarding operation,  or  in
both but only if all of such fuel is consumed other than on the highways
of  this  state  (except  for  the use of the highways to reach adjacent
farmlands or adjacent lands used in a commercial horse  boarding  opera-
tion, or both), provided, however, such exemption shall be applicable to
the  sale  or  use  of  more  than four thousand five hundred gallons of
diesel motor fuel in a thirty-day period for such use or consumption  in
accordance with a prior clearance given by the commissioner.
  S  5.  Subdivision  (j)  of section 1115 of the tax law, as amended by
section 8 of part B of chapter 63 of the laws of  2000,  is  amended  to
read as follows:
  (j) The exemptions provided in this section shall not apply to the tax
required  to  be  prepaid  pursuant  to the provisions of section eleven
hundred two of this article nor to the taxes imposed by sections  eleven
hundred  five  and  eleven  hundred  ten of this article with respect to
receipts from sales and uses of motor fuel or diesel motor fuel,  except
that the exemption provided in paragraph nine of subdivision (a) of this
section  shall  apply  to the tax required to be prepaid pursuant to the
provisions of section eleven hundred two of  this  article  and  to  the
taxes  imposed by sections eleven hundred five and eleven hundred ten of
this article with respect to sales and uses of kero-jet fuel AND  EXCEPT
THAT  THE EXEMPTION PROVIDED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (A)
OF THIS SECTION SHALL APPLY TO THE  TAXES  IMPOSED  BY  SECTIONS  ELEVEN
HUNDRED  FIVE  AND  ELEVEN  HUNDRED  TEN OF THIS ARTICLE WITH RESPECT TO
SALES AND USES OF DIESEL MOTOR FUEL USED IN THE OPERATION OF  A  FISHING
VESSEL  AS DESCRIBED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (A) OF THIS
SECTION. The exemption provided in subdivision (c) of this section shall
apply to sales and uses of diesel  motor  fuel  which  is  not  enhanced
diesel motor fuel but only if all of such fuel is consumed other than on
the  highways  of this state, provided, however, this exemption shall in
no event apply to a sale of diesel motor fuel which involves a  delivery
at  a filling station or into a repository which is equipped with a hose
or other apparatus by which such fuel can be  dispensed  into  the  fuel
tank  of  a  motor vehicle. The exemption provided in subdivision (c) of
this section shall apply to sales and uses of no more than four thousand
five hundred gallons of diesel motor fuel in a thirty-day period for use
or consumption either in the production for sale  of  tangible  personal
property  by  farming or in a commercial horse boarding operation, or in
both but only if all of such fuel is consumed other than on the highways

A. 1903                             5

of this state (except for the use of  the  highways  to  reach  adjacent
farmlands  or  adjacent lands used in a commercial horse boarding opera-
tion, or both), provided, however, such exemption shall be applicable to
the  sale  or  use  of  more  than four thousand five hundred gallons of
diesel motor fuel in a thirty-day period for such use or consumption  in
accordance with a prior clearance given by the commissioner.
  S  6. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least ninety days  after  this  act  shall  have
become  a  law,  and sections four-a and five of this act shall apply to
sales made under and uses occurring on or after the dates such  sections
four-a  and five shall have taken effect, respectively, although made or
occurring under a prior contract, provided that the amendments to subdi-
vision (j) of section 1115 of the tax law made by section four-a of this
act shall be subject to the expiration and reversion of such subdivision
pursuant to section 19 of part W-1 of chapter 109 of the laws  of  2006,
as  amended,  when upon such date the provisions of section five of this
act shall take effect.

co-Sponsors

2009-A1903A (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§282-a, 301-b, 1115, 300, 301-a, 301-c, & 1210, Tax L

2009-A1903A (ACTIVE) - Summary

2009-A1903A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A1903A                REVISED 3/5/10

TITLE OF BILL:  An act to amend the tax law, in relation to providing an
exemption from the payment of the motor fuels tax and the sales tax on
motor fuels used in the operation of commercial fishing vessels; and to
amend the tax law, in relation to exempting fuel used in vessels used
directly and predominantly in a business providing sport fishing oppor-
tunities for hire to the general public from the tax on petroleum busi-
nesses and from sales and compensating use taxes

PURPOSE  OR  GENERAL IDEA OF BILL: Provides fuel tax exemption for fuels
used in  the  operation  of  commercial  and  commercial  sport  fishing
vessels.

SUMMARY OF SPECIFIC PROVISIONS: This bill amends the Tax Law in order to
eliminate the statute that requires the payment and subsequent refund of
the  eight  cent diesel excise tax and the sales tax on diesel fuel when
sold to operators of commercial fishing vessels.  Under the current law,
both taxes must be paid by commercial fishermen,  notwithstanding  their
exempt  status  from  these  taxes.  The  commercial  fishermen are then
allowed to file for a refund of these taxes from the Department of Taxa-
tion and Finance.

The Tax Law is further amended to grant an exemption from the  petroleum
business  tax,  and  sales  and compensating use taxes, for fuel used in
vessels providing sport fishing opportunities for hire to  the  general.

public.

JUSTIFICATION:  The  original  intent  of  this policy, as it relates to
commercial fishing vessels, was to prevent tax  evasion  in  the  diesel
fuel  industry. However, it was not intended to be burdensome to many of
the state's industries such  as  commercial  fishermen  and  their  fuel
distributors.

The  implementation  of this law has caused a great deal of hardship for
commercial fishermen. A fisherman, operating a  trawler  vessel  burning
85,000  gallons per year, must advance approximately $13,600 annually in
taxes to the State. The negative financial  consequences  of  this  cash
flow are a large burden for the commercial fishermen of this state.

The negative impacts of this law have also been carried over to the fuel
distributors  of  the  commercial  fishermen.  Because  of  the  payment
requirement, many fishermen are  now  purchasing  their  fuel  at  ports
outside  of  New  York.  This  will  result  in the loss of thousands of
dollars in revenue for the state's fuel distributors.  This  legislation
would  no longer require commercial fishermen to pay any excise or state
sales taxes for the purchase of diesel motor fuel.

This legislation would also provide  a  full  exemption  from  both  the
petroleum  business  tax  and sales and compensating use tax for charter
boats used directly and predominantly  in  a  business  providing  sport
fishing opportunities for hire to the general public.

PRIOR LEGISLATIVE HISTORY:

2007-08: A.989;Held for Consideration in Ways and Means
2005-06: A.3854; Referred to Ways & Means
2003-04, A.1416; Held for Consideration in Ways & Means
2001-02, A.2289; Held for Consideration in Ways & Means
1999-00, A.2840A; Held for Consideration in Ways & Means
1997-98: A.28403; Held for Consideration in Ways & Means

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE  DATE:  This act shall take effect on the first day of a sales
tax quarterly period, as described in subdivision (b) of Section 1136 of
the tax law, next commencing at least ninety days after this  act  shall
have become a law, and sections four and five of this act shall apply to
sales  made under and uses occurring on or after the dates such sections
four and five shall have taken effect, respectively,  although  made  or
occurring under a prior contract, provided that the amendments to subdi-
vision  (j)  of  Section 115 of the tax law made by Section four of this
act shall be subject to the expiration and reversion of such subdivision
pursuant to Section 19 of part W-1 of Chapter 109 of the laws  of  2006,
as  amended,  when upon such date the provisions of Section five of this
act shall take effect; provided,  further,  that  Sections  six,  seven,
eight,  nine, ten and eleven of this act shall take effect Tune 1, 2011;
provided, further, that the  amendments  to  the  opening  paragraph  of
Section 301-c of the tax law, made by Section nine of this act shall not
affect  the  expiration and repeal of such paragraph pursuant to Section
19 of part W-1 of Chapter 109 of the Laws of 2006, as amended, and shall
expire and be  deemed  repealed  therewith,  when  upon  such  date  the
provisions of Section ten of this act shall take effect.

2009-A1903A (ACTIVE) - Bill Text download pdf

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

                                 1903--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2009
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on  Ways  and  Means  --  committee  discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to providing an exemption  from
  the  payment  of  the motor fuels tax and the sales tax on motor fuels
  used in the operation of commercial fishing vessels; and to amend  the
  tax  law,  in relation to exempting fuel used in vessels used directly
  and predominantly in a business providing sport fishing  opportunities
  for  hire  to  the general public from the tax on petroleum businesses
  and from sales and compensating use taxes

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

  Section 1.  Paragraph (b) of subdivision 3 of section 282-a of the tax
law,  as  amended by chapter 245 of the laws of 1989, is amended to read
as follows:
  (b) The tax on the incident of sale or use imposed by subdivision  one
of  this  section  shall  not  apply  to:  (i) the sale to or use by the
consumer of previously untaxed Diesel motor fuel which is  not  enhanced
Diesel  motor fuel and which is used exclusively for heating purposes or
for the purpose of use or consumption directly and  exclusively  in  the
production  of  tangible  personal property, gas, electricity, refriger-
ation or steam, for sale, but only if all of such fuel is consumed other
than on the highways of this state; provided,  however,  this  exemption
shall  in no event apply to a sale of Diesel motor fuel which involves a
delivery at a filling station or into a  repository  which  is  equipped
with  a hose or other apparatus by which such fuel can be dispensed into
the fuel tank of a motor vehicle; or (ii) the sale of previously untaxed
Diesel motor fuel which is not enhanced Diesel motor fuel  to  a  person
registered  under  this  article  as  a distributor of Diesel motor fuel
other than (A) a retail sale to such person or (B) a sale to such person
which involves a delivery at a filling  station  or  into  a  repository

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03183-03-0

A. 1903--A                          2

which  is equipped with a hose or other apparatus by which such fuel can
be dispensed into the fuel tank of a motor vehicle; or (iii) a  sale  or
use  of  enhanced  Diesel motor fuel to or by a consumer exclusively for
the  purposes of heating specified in subparagraph (i) of this paragraph
but only if such enhanced Diesel motor fuel is delivered into a  storage
tank  which is not equipped with a hose or other apparatus by which such
fuel can be dispensed into the fuel tank of a  motor  vehicle  and  such
storage tank is attached to the heating unit burning such fuel, provided
that  each  delivery  of  such  fuel  of over four thousand five hundred
gallons shall be evidenced by a  certificate  signed  by  the  purchaser
stating  that the product will be used exclusively for heating purposes;
or (iv) a sale or use consisting of no  more  than  four  thousand  five
hundred  gallons  of Diesel motor fuel in a thirty-day period to or by a
consumer who purchases or uses such fuel for use or consumption directly
and exclusively in the production for sale of tangible personal property
by farming but only if all of such fuel is delivered on  the  farm  site
and is consumed other than on the highways of this state (except for the
use  of  the  highway  to reach adjacent farmlands) provided, however, a
farmer may purchase more than four  thousand  five  hundred  gallons  of
Diesel  motor  fuel  in  a thirty-day period for such use or consumption
exempt from the tax in accordance with  prior  clearance  given  by  the
commissioner  [of  taxation  and finance]; or (v) a sale to the consumer
consisting of not more than twenty gallons of water-white kerosene to be
used and consumed exclusively for heating purposes; or (vi) the sale  to
or  delivery  at a filling station or other retail vendor of water-white
kerosene provided such filling station or other retail vendor only sells
such water-white kerosene exclusively for heating purposes in containers
of no more than twenty gallons; or (vii) a sale of kero-jet fuel  to  an
airline for use in its airplanes or a use of kero-jet fuel by an airline
in  its  airplanes;  or  (viii)  a sale of kero-jet fuel by a registered
distributor of Diesel motor fuel to a  fixed  base  operator  registered
under  this  article  as  a distributor of kero-jet fuel only where such
fixed base operator is engaged solely in  making  or  offering  to  make
retail sales not in bulk of kero-jet fuel directly into the fuel tank of
an airplane for the purpose of operating such airplane; or (ix) a retail
sale  not  in  bulk of kero-jet fuel by a fixed base operator registered
under this article as a distributor of kero-jet  fuel  only  where  such
fuel  is delivered directly into the fuel tank of an airplane for use in
the operation of such airplane; OR (X) A SALE OF DIESEL MOTOR FUEL TO  A
"COMMERCIAL  FISHERMAN",  AS  SUCH TERM IS DEFINED IN SUBDIVISION (I) OF
SECTION THREE HUNDRED OF THIS CHAPTER, AT RETAIL UNDER THE CIRCUMSTANCES
SET FORTH IN PARAGRAPH ONE OF SUBDIVISION (G) OF SECTION  THREE  HUNDRED
ONE-C OF THIS CHAPTER, AND WHERE SUCH COMMERCIAL FISHING VESSEL IS OPER-
ATED BY A COMMERCIAL FISHERMAN.
  S  2. Subdivision 4 of section 282-a of the tax law, as added by chap-
ter 261 of the laws of 1988, is amended to read as follows:
  4. The tax imposed by this section  on  Diesel  motor  fuel  shall  be
passed  through  by the seller and included as part of the selling price
to each purchaser of such fuel. Provided, however, the amount of the tax
imposed by this section may be excluded from the selling price of Diesel
motor fuel where (i) a sale of Diesel motor fuel is made to an organiza-
tion described in paragraph (a) of subdivision  three  of  this  section
solely  for  the  purpose stated therein; (ii) a sale of enhanced Diesel
motor fuel is made to a consumer exclusively for the purposes of heating
specified in subparagraph (i) of paragraph (b) of subdivision  three  of
this  section  but  only if such enhanced Diesel motor fuel is delivered

A. 1903--A                          3

into a storage tank which is not equipped with a hose or other apparatus
by which such fuel can be dispensed into the fuel tank of a motor  vehi-
cle  and  such storage tank is attached to the heating unit burning such
fuel,  provided  that  each  delivery of such fuel of over four thousand
five hundred gallons shall be evidenced by a certificate signed  by  the
purchaser  stating that the product will be used exclusively for heating
purposes; (iii) a sale is made consisting of no more than four  thousand
five  hundred  gallons  (or  a greater amount which has been given prior
clearance by the commissioner [of taxation and finance]) of Diesel motor
fuel in a thirty-day period to a consumer who purchases  such  fuel  for
use  or  consumption directly and exclusively in the production for sale
of tangible personal property by farming but only if all of such fuel is
consumed other than on the highways or waterways of this state; or  (iv)
the  sale  to or delivery at a filling station or other retail vendor of
water-white kerosene provided  such  filling  station  or  other  retail
vendor  only  sells  such  water-white  kerosene exclusively for heating
purposes in containers of no more than twenty gallons; or (v) a sale  of
kero-jet  fuel is made to an airline for use in its airplanes; OR (VI) A
SALE OF DIESEL MOTOR FUEL IS MADE TO A "COMMERCIAL FISHERMAN",  AS  SUCH
TERM  IS  DEFINED  IN  SUBDIVISION  (I) OF SECTION THREE HUNDRED OF THIS
CHAPTER, AT RETAIL UNDER THE CIRCUMSTANCES SET FORTH IN PARAGRAPH ONE OF
SUBDIVISION (G) OF SECTION THREE HUNDRED  ONE-C  OF  THIS  CHAPTER,  AND
WHERE SUCH COMMERCIAL FISHING VESSEL IS OPERATED BY A COMMERCIAL FISHER-
MAN.
  S  3. Section 301-b of the tax law is amended by adding a new subdivi-
sion (k) to read as follows:
  (K) SALES OR USES OF DIESEL MOTOR FUEL AND RESIDUAL PETROLEUM  PRODUCT
FOR  COMMERCIAL FISHING. DIESEL MOTOR FUEL OR RESIDUAL PETROLEUM PRODUCT
SOLD TO OR USED BY A "COMMERCIAL FISHERMAN", AS SUCH TERM IS DEFINED  IN
SUBDIVISION  (I)  OF  SECTION  THREE  HUNDRED OF THIS ARTICLE, AT RETAIL
UNDER THE CIRCUMSTANCES SET FORTH IN PARAGRAPH ONE OF SUBDIVISION (G) OF
SECTION THREE HUNDRED ONE-C OF THIS ARTICLE, AND WHERE  SUCH  COMMERCIAL
FISHING VESSEL IS OPERATED BY A COMMERCIAL FISHERMAN.
  S  4.  Subdivision  (j)  of section 1115 of the tax law, as amended by
section 12 of part W-1 of chapter 109 of the laws of 2006, is amended to
read as follows:
  (j) The exemptions provided in this section shall not apply to the tax
required to be prepaid pursuant to  the  provisions  of  section  eleven
hundred  two of this article nor to the taxes imposed by sections eleven
hundred five and eleven hundred ten of  this  article  with  respect  to
receipts  from sales and uses of motor fuel or diesel motor fuel, except
that the exemptions provided in paragraphs nine and forty-two of  subdi-
vision (a) of this section shall apply to the tax required to be prepaid
pursuant to the provisions of section eleven hundred two of this article
and  to  the  taxes  imposed  by sections eleven hundred five and eleven
hundred ten of this article with respect to sales and uses  of  kero-jet
fuel,  CNG,  hydrogen  and E85, provided, however, the exemption allowed
for E85 shall be subject to  the  additional  requirements  provided  in
section  eleven  hundred  two  of  this  article with respect to E85 AND
EXCEPT THAT THE EXEMPTION PROVIDED IN PARAGRAPH TWENTY-FOUR OF  SUBDIVI-
SION  (A)  OF  THIS SECTION SHALL APPLY TO THE TAXES IMPOSED BY SECTIONS
ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE WITH  RESPECT
TO  SALES AND USES OF DIESEL MOTOR FUEL USED IN THE OPERATION OF A FISH-
ING VESSEL AS DESCRIBED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION  (A)  OF
THIS SECTION.  The exemption provided in subdivision (c) of this section
shall apply to sales and uses of diesel motor fuel which is not enhanced

A. 1903--A                          4

diesel motor fuel but only if all of such fuel is consumed other than on
the  highways  of this state, provided, however, this exemption shall in
no event apply to a sale of diesel motor fuel which involves a  delivery
at  a filling station or into a repository which is equipped with a hose
or other apparatus by which such fuel can be  dispensed  into  the  fuel
tank  of  a  motor vehicle. The exemption provided in subdivision (c) of
this section shall apply to sales and uses of no more than four thousand
five hundred gallons of diesel motor fuel in a thirty-day period for use
or consumption either in the production for sale  of  tangible  personal
property  by  farming or in a commercial horse boarding operation, or in
both but only if all of such fuel is consumed other than on the highways
of this state (except for the use of  the  highways  to  reach  adjacent
farmlands  or  adjacent lands used in a commercial horse boarding opera-
tion, or both), provided, however, such exemption shall be applicable to
the sale or use of more than  four  thousand  five  hundred  gallons  of
diesel  motor fuel in a thirty-day period for such use or consumption in
accordance with a prior clearance given by the commissioner.
  S 5. Subdivision (j) of section 1115 of the tax  law,  as  amended  by
section  8  of  part  B of chapter 63 of the laws of 2000, is amended to
read as follows:
  (j) The exemptions provided in this section shall not apply to the tax
required to be prepaid pursuant to  the  provisions  of  section  eleven
hundred  two of this article nor to the taxes imposed by sections eleven
hundred five and eleven hundred ten of  this  article  with  respect  to
receipts  from sales and uses of motor fuel or diesel motor fuel, except
that the exemption provided in paragraph nine of subdivision (a) of this
section shall apply to the tax required to be prepaid  pursuant  to  the
provisions  of  section  eleven  hundred  two of this article and to the
taxes imposed by sections eleven hundred five and eleven hundred ten  of
this  article with respect to sales and uses of kero-jet fuel AND EXCEPT
THAT THE EXEMPTION PROVIDED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION  (A)
OF  THIS  SECTION  SHALL  APPLY  TO THE TAXES IMPOSED BY SECTIONS ELEVEN
HUNDRED FIVE AND ELEVEN HUNDRED TEN OF  THIS  ARTICLE  WITH  RESPECT  TO
SALES  AND  USES OF DIESEL MOTOR FUEL USED IN THE OPERATION OF A FISHING
VESSEL AS DESCRIBED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (A) OF  THIS
SECTION. The exemption provided in subdivision (c) of this section shall
apply  to  sales  and  uses  of  diesel motor fuel which is not enhanced
diesel motor fuel but only if all of such fuel is consumed other than on
the highways of this state, provided, however, this exemption  shall  in
no  event apply to a sale of diesel motor fuel which involves a delivery
at a filling station or into a repository which is equipped with a  hose
or  other  apparatus  by  which such fuel can be dispensed into the fuel
tank of a motor vehicle. The exemption provided in  subdivision  (c)  of
this section shall apply to sales and uses of no more than four thousand
five hundred gallons of diesel motor fuel in a thirty-day period for use
or  consumption  either  in the production for sale of tangible personal
property by farming or in a commercial horse boarding operation,  or  in
both but only if all of such fuel is consumed other than on the highways
of  this  state  (except  for  the use of the highways to reach adjacent
farmlands or adjacent lands used in a commercial horse  boarding  opera-
tion, or both), provided, however, such exemption shall be applicable to
the  sale  or  use  of  more  than four thousand five hundred gallons of
diesel motor fuel in a thirty-day period for such use or consumption  in
accordance with a prior clearance given by the commissioner.
  S 6. Section 300 of the tax law is amended by adding a new subdivision
(j-1) to read as follows:

A. 1903--A                          5

  (J-1)  "COMMERCIAL  SPORT  FISHING  VESSEL"  MEANS A VESSEL OWNED BY A
PERSON DOMICILED IN THIS STATE, WHO HAS BEEN ISSUED AND HOLDS  A  MARINE
AND  COASTAL DISTRICT PARTY AND CHARTER BOAT LICENSE PURSUANT TO SECTION
13-0336 OF THE ENVIRONMENTAL CONSERVATION LAW.
  S  7.  Paragraph 2 of subdivision (b) of section 301-a of the tax law,
as added by section 154 of part A of chapter 389 of the laws of 1997, is
amended to read as follows:
  (2) Motor fuel brought into this state in  the  fuel  tank  connecting
with  the  engine  of  a  vessel propelled by the use of such motor fuel
shall be deemed to constitute a  taxable  use  of  motor  fuel  for  the
purposes  of this subdivision to the extent that the fuel is consumed in
the operation of the vessel in this state. Provided, however, that  this
paragraph  shall  not  apply  to  (i)  a recreational motor boat or (ii)
subsequent to  August  thirty-first,  nineteen  hundred  ninety-four,  a
commercial  fishing  vessel  (as  defined  in subdivision (j) of section
three hundred of this article) if the motor fuel imported  and  consumed
in  this state is used to operate such vessel while it is engaged in the
harvesting of fish for sale OR (III) A COMMERCIAL SPORT FISHING  VESSEL,
IF  SUCH VESSEL PROVIDES ITS OWNER WITH AT LEAST FIFTY PERCENT OF HIS OR
HER TOTAL ANNUAL INCOME.   Provided, further,  that  tax  liability  for
gallonage that a vessel consumes shall be the tax liability with respect
to  the positive difference between the gallonage consumed in this state
during the reporting period and the gallonage purchased  in  this  state
(upon  which  the tax imposed by this section has been paid) during such
period. A credit or refund shall be available  for  any  excess  of  tax
liability  for  gallonage purchased in this state during the period over
tax liability on gallonage so consumed in this state during such period,
which excess shall be presumed to have been used outside this state.
  S 8. Subparagraph (B) of paragraph 1 of  subdivision  (c)  of  section
301-a  of  the tax law, as added by section 154 of part A of chapter 389
of the laws of 1997, is amended to read as follows:
  (B) Diesel motor fuel  brought  into  this  state  in  the  fuel  tank
connecting  with  the  engine  of  a vessel propelled by the use of such
diesel motor fuel shall be deemed to constitute a taxable use of  diesel
motor  fuel  for the purpose of this paragraph to the extent of the fuel
that is consumed in the operation of the vessel in this state. Provided,
however, this paragraph shall not apply to (i) a recreational motor boat
or (ii) subsequent to August thirty-first, nineteen hundred ninety-four,
a commercial fishing vessel (as defined in subdivision  (j)  of  section
three  hundred  of  this article) if the diesel motor fuel imported into
and consumed in this state is used to operate  such  commercial  fishing
vessel while it is engaged in the harvesting of fish for sale OR (III) A
COMMERCIAL  SPORT FISHING VESSEL, IF SUCH VESSEL PROVIDES ITS OWNER WITH
AT LEAST FIFTY PERCENT OF HIS OR  HER  TOTAL  ANNUAL  INCOME.  Provided,
further, that tax liability for gallonage that a vessel consumes in this
state shall be the tax liability with respect to the positive difference
between the gallonage consumed in this state during the reporting period
and the gallonage purchased in this state (upon which the tax imposed by
this section has been paid) during such period. A credit or refund shall
be  available for any excess of tax liability for gallonage purchased in
this state during the period over tax liability on gallonage so consumed
in this state during such period, which excess shall be presumed to have
been used outside this state.
  S 9. The opening paragraph of section 301-c of the tax law, as amended
by section 5 of part W-1 of chapter 109 of the laws of 2006, is  amended
to read as follows:

A. 1903--A                          6

  A subsequent purchaser shall be eligible for reimbursement of tax with
respect  to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), (j), (k), (n) or  (o)
of this section or used by such purchaser in accordance with subdivision
(c), (d), (f), (g), (G-1), (i), (l) or (m) of this section, which gallo-
nage has been included in the measure of the tax imposed by this article
on a petroleum business:
  S  10.  The  opening  paragraph  of  section  301-c of the tax law, as
amended by chapter 468 of the laws  of  2000,  is  amended  to  read  as
follows:
  A subsequent purchaser shall be eligible for reimbursement of tax with
respect  to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), (j) or  (k)  of  this
section  or  used  by such purchaser in accordance with subdivision (c),
(d), (f), (g), (G-1), (i), (l) or (m) of this section,  which  gallonage
has been included in the measure of the tax imposed by this article on a
petroleum business:
  S 11. Section 301-c of the tax law is amended by adding a new subdivi-
sion (g-1) to read as follows:
  (G-1)  DIESEL  MOTOR  FUEL  AND  MOTOR  FUEL  USED IN THE OPERATION OF
COMMERCIAL SPORT FISHING  VESSELS.  DIESEL  MOTOR  FUEL  OR  MOTOR  FUEL
PURCHASED  IN  THIS  STATE BY THE OPERATOR OF A COMMERCIAL SPORT FISHING
VESSEL AT RETAIL WHEREIN SUCH DIESEL MOTOR FUEL OR SUCH  MOTOR  FUEL  IS
DELIVERED  BY A PUMP EQUIPPED WITH A HOSE DIRECTLY INTO THE FUEL TANK OF
A COMMERCIAL SPORT FISHING VESSEL TO BE USED AS FUEL IN THE OPERATION OF
SUCH VESSEL FOR THE PURPOSE OF PROVIDING SPORT FISHING OPPORTUNITIES FOR
HIRE TO THE GENERAL PUBLIC; BUT ONLY WHERE (1) THE TAX IMPOSED  PURSUANT
TO  THIS ARTICLE HAS BEEN PAID WITH RESPECT TO SUCH DIESEL MOTOR FUEL OR
SUCH MOTOR FUEL AND THE ENTIRE AMOUNT OF SUCH TAX HAS BEEN  ABSORBED  BY
SUCH PURCHASER, (2) SUCH PURCHASER POSSESSES DOCUMENTARY PROOF SATISFAC-
TORY  TO  THE COMMISSIONER EVIDENCING THE ABSORPTION BY IT OF THE ENTIRE
AMOUNT OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE, AND (3)  THE  VESSEL
PROVIDES ITS OWNER WITH AT LEAST FIFTY PERCENT OF HIS OR HER TOTAL ANNU-
AL  INCOME.  PROVIDED, HOWEVER, THAT THE COMMISSIONER SHALL REQUIRE SUCH
DOCUMENTARY PROOF TO QUALIFY FOR ANY REIMBURSEMENT OF  TAX  PROVIDED  BY
THIS SECTION AS THE COMMISSIONER DEEMS APPROPRIATE.
  S  12.  Subdivision  (a)  of section 1115 of the tax law is amended by
adding a new paragraph 24-a to read as follows:
  (24-A) FUEL USED IN VESSELS USED DIRECTLY AND PREDOMINANTLY IN A BUSI-
NESS PROVIDING SPORT FISHING  OPPORTUNITIES  FOR  HIRE  TO  THE  GENERAL
PUBLIC; PROVIDED THAT SUCH VESSEL PROVIDES ITS OWNER WITH AT LEAST FIFTY
PERCENT OF HIS OR HER TOTAL ANNUAL INCOME.
  S  13.  Subparagraph  (i) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 34 of part S-1 of chapter  57
of the laws of 2009, is amended to read as follows:
  (i) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as

A. 1903--A                          7

to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit  THE  FUEL  USED  IN  COMMERCIAL  SPORT  FISHING
VESSELS EXEMPTION PROVIDED FOR IN PARAGRAPH TWENTY-FOUR-A OF SUBDIVISION
(A),  the  residential solar energy systems equipment exemption provided
for in subdivision (ee) and the clothing and footwear exemption provided
for in paragraph thirty of subdivision (a)  of  section  eleven  hundred
fifteen  of  this  chapter,  unless such city, county or school district
elects otherwise as to either  such  residential  solar  energy  systems
equipment exemption or such clothing and footwear exemption.
  S  14. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
THE FUEL USED IN COMMERCIAL SPORT FISHING VESSELS EXEMPTION  FROM  STATE
SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH TWENTY-FOUR-A OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
SUBDIVISION;  WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVI-
SIONS (D) AND (E) OF THIS SECTION, SUCH  ENACTMENT  OF  SUCH  RESOLUTION
SHALL  BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN
AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL  BE  DEEMED  TO  INCORPORATE
SUCH  EXEMPTIONS  AS IF THEY HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
TURE AND APPROVED BY THE GOVERNOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE  OF,  PROPERTY  AND  SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
TWENTY-FOUR-A  OF  SUBDIVISION  (A) OF SECTION 1115 OF THE TAX LAW SHALL
ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN  THIS
JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION  SHALL TAKE EFFECT JUNE 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2008) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-

A. 1903--A                          8

ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S  15.    This  act  shall take effect on the first day of a sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least ninety days after this act shall  have
become  a  law,  and  sections  four and five of this act shall apply to
sales made under and uses occurring on or after the dates such  sections
four  and  five  shall have taken effect, respectively, although made or
occurring under a prior contract, provided that the amendments to subdi-
vision (j) of section 1115 of the tax law made by section four  of  this
act shall be subject to the expiration and reversion of such subdivision
pursuant  to  section 19 of part W-1 of chapter 109 of the laws of 2006,
as amended, when upon such date the provisions of section five  of  this
act  shall  take  effect;  provided,  further, that sections six, seven,
eight, nine, ten and eleven of this act shall take effect June 1,  2011;
provided,  further,  that  the  amendments  to  the opening paragraph of
section 301-c of the tax law, made by section nine of this act shall not
affect the expiration and repeal of such paragraph pursuant  to  section
19 of part W-1 of chapter 109 of the laws of 2006, as amended, and shall
expire  and  be  deemed  repealed  therewith,  when  upon  such date the
provisions of section ten of this act shall take effect.

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