S T A T E O F N E W Y O R K
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719
2009-2010 Regular Sessions
I N S E N A T E
January 14, 2009
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Introduced by Sens. C. JOHNSON, DIAZ, MONTGOMERY, ONORATO, SAMPSON --
read twice and ordered printed, and when printed to be committed to
the Committee on Energy and Telecommunications
AN ACT to amend the tax law, in relation to authorizing the county of
Nassau to elect to be exempt from certain taxes related to 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. The tax law is amended by adding a new section 1115-a to
read as follows:
S 1115-A. COUNTY OF NASSAU OPTIONAL EXEMPTION FROM SALES AND USE
TAXES. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE
COUNTY OF NASSAU MAY ELECT BY LOCAL LAW, FOR A PERIOD OF TIME TO BE
ESTABLISHED BY SUCH COUNTY, FOR RECEIPTS FOR MOTOR FUEL AND DIESEL MOTOR
FUEL TO BE EXEMPT FROM THE TAX ON RETAIL SALES IMPOSED UNDER SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND THE COMPENSATING
USE TAX IMPOSED UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE.
S 2. This act shall take effect immediately; provided that the Nassau
county legislature shall notify the legislative bill drafting commission
upon adopting a local law as authorized by section 1115-a of the tax
law, as added by section one of this act, in order that such commission
may maintain an accurate and timely effective data base of the official
text of the laws of the state of New York in furtherance of effecting
the provisions of section 44 of the legislative law and section 70-b of
the public officers law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05833-01-9