S T A T E O F N E W Y O R K
________________________________________________________________________
3012
2009-2010 Regular Sessions
I N S E N A T E
March 9, 2009
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Energy and Telecommuni-
cations
AN ACT to amend the tax law, in relation to reducing the tax on petrole-
um businesses and the sales and compensating use taxes on the retail
sales of motor fuel and diesel motor fuel
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (e) of section 301-a of the tax
law, as added by chapter 190 of the laws of 1990, is amended to read as
follows:
(1) The basic motor fuel and diesel automotive-type motor fuel rate
shall be [five and one-half] TWO AND THREE-FOURTHS cents per gallon.
S 2. Paragraph 1 of subdivision (a) of section 301-j of the tax law,
as amended by chapter 309 of the laws of 1996, is amended to read as
follows:
(1) In addition to the taxes imposed by sections three hundred one-a
and three hundred one-e of this article, for taxable months commencing
on or after July first, nineteen hundred ninety-one there is hereby
imposed upon every petroleum business subject to tax imposed under
section three hundred one-a of this article and every aviation fuel
business subject to the aviation gasoline component of the tax imposed
under section three hundred one-e of this article, a supplemental month-
ly tax for each or any part of a taxable month at a rate of [four and
one-half] TWO AND ONE-QUARTER cents per gallon with respect to the
products included in each component of the taxes imposed by such
[sections] SECTION three hundred one-a and the aviation gasoline compo-
nent of the tax imposed by such section three hundred one-e of this
article. FOR PURPOSES OF THIS PARAGRAPH, FOR MOTOR FUEL AND DIESEL
MOTOR FUEL THE RATE SHALL BE TWO AND ONE-QUARTER CENTS PER GALLON.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09706-01-9
S. 3012 2
S 3. Paragraph 1 of subdivision (m) of section 1111 of the tax law, as
amended by section 1 of part M1 of chapter 109 of the laws of 2006, is
amended to read as follows:
(1) The sales tax imposed by subdivision (a) of section eleven hundred
five of this article and the compensating use tax imposed by section
eleven hundred ten of this article, in regard to retail sales of motor
fuel and diesel motor fuel, shall be [eight] FOUR cents per gallon.
S 4. This act shall take effect immediately; provided, however, that
section three of this act shall take effect on the first day of a sales
tax quarterly period, as described in subdivision (b) section 1136 of
the tax law, next commencing at least 45 days after this act shall have
become a law.