S T A T E O F N E W Y O R K
________________________________________________________________________
11187
I N A S S E M B L Y
May 25, 2010
___________
Introduced by M. of A. CROUCH -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting wood or wood
pellets for commercial heating purposes from taxation
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (a) of section 1105-A of the tax law, as amended
by section 1 of part B of chapter 35 of the laws of 2006, is amended to
read as follows:
(a) Notwithstanding any other provisions of this article, but not for
purposes of the taxes imposed by section eleven hundred eight of this
part or authorized pursuant to the authority of article twenty-nine of
this chapter, the taxes imposed by subdivision (a) or (b) of section
eleven hundred five on the receipts from the retail sale of fuel oil and
coal used for residential purposes; the receipts from the retail sale of
wood OR WOOD PELLETS used for residential OR COMMERCIAL heating
purposes; and the receipts from every sale, other than for resale, of
propane (except when sold in containers of less than one hundred
pounds), natural gas, electricity, steam and gas, electric and steam
services used for residential purposes shall be paid at the rate of
three percent for the period commencing January first, nineteen hundred
seventy-nine and ending December thirty-first, nineteen hundred seven-
ty-nine; at the rate of two and one-half percent for the period commenc-
ing January first, nineteen hundred eighty and ending September thirti-
eth, nineteen hundred eighty, and at the rate of zero percent on and
after October first, nineteen hundred eighty. The provisions of this
subsection shall not apply to a sale of (i) 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 and (ii) enhanced diesel
motor fuel except in the case of a sale of such enhanced diesel motor
fuel used exclusively for residential purposes which 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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