senate Bill S772A

2011-2012 Legislative Session

Sales tax exemption for corn kernel fuel sold for residential heating purposes in a compatible stove

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to energy and telecommunications
Jan 21, 2011 print number 772a
amend (t) and recommit to energy and telecommunications
Jan 05, 2011 referred to energy and telecommunications

Bill Amendments

Original
A (Active)
Original
A (Active)

S772 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2488

S772 - Bill Texts

view summary

Provides sales tax exemption for corn kernel fuel sold for residential heating purposes in a compatible stove.

view sponsor memo
BILL NUMBER:S772

TITLE OF BILL:
An act to amend the tax law, in relation to exempting pellet fuel from
sales and compensating use taxes

PURPOSE:
This bill provides that wood pellet fuel sold for residential heating
purposes would be exempt from sales and compensating use taxes.

SUMMARY OF PROVISIONS:
Amends subdivision (a) of section 1115 of the tax law to add a new
paragraph 42 to include wood pellet fuel sold for residential heating
purposes in a pellet fuel appliance.

JUSTIFICATION:
Home heating fuels such as natural gas, fuel oil, and propane are
currently exempt from the state sales tax. Wood pellet fuel, which is
growing in popularity as an alternative fuel for home heating, should
therefore also be exempt from the state sales tax. Since energy costs
are at record highs, it is important to encourage use of alternative
heating sources. Exempting wood pellet fuel from sales and compensating
use tax, as provided by this bill, shall serve as incentive to heat
homes with wood pellet appliances.

LEGISLATIVE HISTORY:
2009-2010: S.2488 Reported to Finance
2007-2008: S.5578/A.1785 Reported to Finance

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law;
next commencing at least 60 days after this act shall have become a law.

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

                                   772

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 exempting pellet fuel from
  sales and compensating use taxes

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) WOOD PELLET  FUEL  SOLD  TO  A  PERSON  FOR  RESIDENTIAL  HEATING
PURPOSES IN A PELLET FUEL APPLIANCE.
  S  2. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least 60 days after this act shall have become a
law.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03449-01-1

S772A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2488

S772A (ACTIVE) - Bill Texts

view summary

Provides sales tax exemption for corn kernel fuel sold for residential heating purposes in a compatible stove.

view sponsor memo
BILL NUMBER:S772A

TITLE OF BILL:
An act
to amend the tax law, in relation to exempting corn fuel from sales
and compensating use taxes

PURPOSE:
This bill provides that corn fuel sold for residential heating
purposes would be exempt from sales and compensating use taxes.

SUMMARY OF PROVISIONS:
Amends subdivision (a) of section 1115 of the tax law to add a new
paragraph 44 to include corn fuel sold for residential heating
purposes in a compatible fuel appliance.

JUSTIFICATION:
Home heating fuels such as natural gas, fuel oil, propane, and wood
pellets are currently exempt from the state sales tax. Shelled kernel
corn, which is an alternative fuel option for home heating, should
therefore also be exempt from the state sales tax. With energy costs
at record highs, it is important to better facilitate the use of
alternative heating sources. Exempting corn heating fuel from sales
and compensating use tax, as provided by this bill, shall serve as an
incentive to offer corn as another option for alternative home
heating fuel.

LEGISLATIVE HISTORY:
2009-2010: S.2488 Reported to Finance
2007-2008: S.5578/A.1785 Reported to Finance

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax
law; next commencing at least 60 days after this act shall have
become a law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 772--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to  exempting  corn  fuel  from
  sales and compensating use taxes

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) KERNEL CORN SOLD WITH THE INTENDED USE AS A FUEL SOURCE FOR RESI-
DENTIAL  HEATING  PURPOSES  AND  DRIED  TO A MOISTURE CONTENT THAT WOULD
ALLOW USE IN A COMPATIBLE FUEL APPLIANCE.
  S 2. This act shall take effect on the first day of a sales tax  quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least 60 days after this act shall have become a
law.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03449-02-1

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