| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 27, 2012 |
print number 2717a |
| Jan 27, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| Jan 31, 2011 |
referred to investigations and government operations |
Senate Bill S2717A
2011-2012 Legislative Session
Sponsored By
(R, C, IP, RFM) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2011-S2717 - Details
2011-S2717 - Sponsor Memo
BILL NUMBER:S2717
TITLE OF BILL:
An act
to amend the tax law, in relation to exempting fuel used by ambulance
services from certain taxes
PURPOSE:
To remove the sales tax burden on the purchase of diesel fuel
used by commercial ambulance services certified under Article 30 of
the Public Health Law in transporting and delivering care to patients.
SUMMARY OF PROVISIONS:
This bill amends section 282-a of the tax law,
section 301-b of the tax law and section 1115 of the tax law to
exempt commercial ambulance services from sales tax on the purchase
of diesel fuel.
JUSTIFICATION:
The commercial ambulance industry provides
approximately one-half of all of the emergency medical transports in
New York State, delivering high quality medical care and
transportation to patients. All ambulance service providers are
required to treat and transport patients, regardless of their ability
to pay, and commercial services have built into their corporate
cultures the ethic of always delivering the highest level of care,
2011-S2717 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2717
2011-2012 Regular Sessions
I N S E N A T E
January 31, 2011
___________
Introduced by Sen. SEWARD -- 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 exempting fuel used by ambu-
lance services from certain taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 3 of section 282-a of the tax
law, as added by chapter 261 of the laws of 1988, is amended to read as
follows:
(a) The tax imposed by this section shall not apply to the sale of
untaxed Diesel motor fuel to or the use of such fuel by an organization
described in paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter, OR AN AMBULANCE SERVICE AS DEFINED IN
SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, where such Diesel
motor fuel is used by such organization for its own use or consumption.
S 2. Section 301-b of the tax law is amended by adding a new subdivi-
sion (k) to read as follows:
(K) SALES OF DIESEL MOTOR FUEL TO AMBULANCE SERVICES. DIESEL MOTOR
FUEL SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE THOUSAND
ONE OF THE PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL IS USED BY
SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION.
S 3. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 9-a to read as follows:
(9-A) FUEL SOLD TO AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE
THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES.
S 4. This act shall take effect on the first of September next
succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05230-01-1
2011-S2717A (ACTIVE) - Details
2011-S2717A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2717A
TITLE OF BILL:
An act
to amend the tax law, in relation to exempting fuel used by ambulance
services from certain taxes
PURPOSE:
To remove the sales tax burden on the purchase of diesel fuel
used by commercial ambulance services certified under Article 30 of
the Public Health Law in transporting and delivering care to patients.
SUMMARY OF PROVISIONS:
This bill amends section 282-a of the tax law,
section 301-b of the tax law and section 1115 of the tax law to
exempt commercial ambulance services from sales tax on the purchase
of diesel fuel.
JUSTIFICATION:
The commercial ambulance industry provides
approximately one-half of all of the emergency medical transports in
New York State, delivering high quality medical care and
transportation to patients. All ambulance service providers are
required to treat and transport patients, regardless of their ability
to pay, and commercial services have built into their corporate
cultures the ethic of always delivering the highest level of care,
2011-S2717A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2717--A
2011-2012 Regular Sessions
I N S E N A T E
January 31, 2011
___________
Introduced by Sen. SEWARD -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to exempting fuel used by ambu-
lance services from certain taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 3 of section 282-a of the tax
law, as amended by section 5 of part K of chapter 61 of the laws of
2011, is amended to read as follows:
(a) The tax imposed by this section shall not apply to the sale of
untaxed Diesel motor fuel to or the use of such fuel by an organization
described in paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter, OR AN AMBULANCE SERVICE AS DEFINED IN
SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, where such Diesel
motor fuel is used by such organization for its own use or consumption.
S 2. Section 301-b of the tax law is amended by adding a new subdivi-
sion (j) to read as follows:
(J) SALES OF DIESEL MOTOR FUEL TO AMBULANCE SERVICES. DIESEL MOTOR
FUEL SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE THOUSAND
ONE OF THE PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL IS USED BY
SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION.
S 3. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 9-a to read as follows:
(9-A) FUEL SOLD TO AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE
THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES.
S 4. This act shall take effect on the first of September next
succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05230-03-2
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