senate Bill S4831

2011-2012 Legislative Session

Provides a tax exemption for petroleum products that are purchased for heating purposes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Apr 27, 2011 referred to investigations and government operations

S4831 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยงยง301-b & 301-c, Tax L

S4831 - Summary

Provides a tax exemption for petroleum products that are purchased for heating purposes.

S4831 - Sponsor Memo

S4831 - Bill Text download pdf

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

                                  4831

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 27, 2011
                               ___________

Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to eliminating the  residential
  restriction for heating exemptions

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

  Section 1. Subdivision (d) of section 301-b of the tax law, as amended
by section 21 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
  (d) Sales to consumers for heating purposes.  [(1)  Total  residential
heating]  HEATING  exemption.  Non-highway  diesel  motor fuel sold by a
petroleum business registered under article twelve-A of this chapter  as
a distributor of diesel motor fuel or residual petroleum product sold by
a  petroleum business registered under this article as a residual petro-
leum product business to  the  consumer  exclusively  for  [residential]
heating purposes only if such non-highway 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.
  [(2) Partial non-residential heating exemption. (A) Non-highway diesel
motor  fuel  sold  by  a  petroleum  business  registered  under article
twelve-A of this chapter as a distributor of diesel motor fuel or  resi-
dual  petroleum  product  sold  by a petroleum business registered under
this article as a residual petroleum product business  to  the  consumer
exclusively for heating, other than residential heating purposes only if
such  non-highway  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  (B)  Calculation

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09725-02-1

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