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Assembly Bill A8052

2011-2012 Legislative Session

Provides for a sales tax exemption for commercial fishermen

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Archive: Last Bill Status - In Assembly Committee

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2011-A8052 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง301-b, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A4035
2013-2014: A7447

2011-A8052 (ACTIVE) - Summary

Provides for a sales tax exemption for commercial fishermen; allows for a diesel motor fuel and motor fuel tax exemption when such fuel is used in the operation of commercial fishing vessels.

2011-A8052 (ACTIVE) - Bill Text download pdf 

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

                                  8052

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              May 27, 2011
                               ___________

Introduced by M. of A. THIELE, MURRAY, SALADINO -- Multi-Sponsored by --
  M. of A. CONTE, FITZPATRICK, McDONOUGH, RAIA -- read once and referred
  to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to providing for a sales tax
  exemption for commercial fishermen

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

  Section  1.  Section  301-b  of the tax law is amended by adding a new
subdivision (j) to read as follows:
  (J) DIESEL MOTOR FUEL AND MOTOR FUEL USED IN THE OPERATION OF  COMMER-
CIAL  FISHING VESSELS. DIESEL MOTOR FUEL OR MOTOR FUEL PURCHASED IN THIS
STATE BY A COMMERCIAL FISHERMAN AT RETAIL WHEREIN (1) 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 FISHING VESSEL TO BE USED AS
FUEL IN THE OPERATION OF SUCH VESSEL FOR THE PURPOSE OF ENGAGING IN  THE
COMMERCIAL  HARVESTING OF FISH FOR SALE; AND (2) SUCH VESSEL IS OPERATED
BY A COMMERCIAL FISHERMAN; BUT ONLY WHERE SUCH PURCHASER  POSSESSES  AND
OFFERS  AT  THE TIME OF THE PURCHASE EVIDENCE OF EXEMPT STATUS AS ISSUED
BY THE COMMISSIONER. PROVIDED,  HOWEVER,  THAT  THE  COMMISSIONER  SHALL
REQUIRE  THAT  SUCH COMMERCIAL FISHERMAN SHALL AT LEAST ANNUALLY PROVIDE
THE COMMISSIONER WITH DOCUMENTARY PROOF THAT SUCH PERSON  QUALIFIES  FOR
ANY  EXEMPTION OF TAX PROVIDED BY THIS SECTION AS THE COMMISSIONER DEEMS
APPROPRIATE.
  S 2. This act shall take effect January 1, 2013  and  shall  apply  to
sales  and  uses  occurring  prior  to, on or after that date; provided,
however, that the commissioner of taxation and finance shall be  author-
ized on and after the date this act shall have become a law to adopt and
amend  any  rules  or  regulations  and  issue  any procedures, forms or
instructions necessary to implement the provisions of this  act  on  its
effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11671-01-1

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