Senate Bill S3471

2013-2014 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 Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-S3471 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§301-b & 301-c, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4831
2015-2016: S1445

2013-S3471 (ACTIVE) - Summary

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

2013-S3471 (ACTIVE) - Sponsor Memo

2013-S3471 (ACTIVE) - Bill Text download pdf

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

                                  3471

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 4, 2013
                               ___________

Introduced  by  Sens.  O'MARA, MAZIARZ, SEWARD -- 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 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
of partial exemption. The partial exemption under this  paragraph  shall
be  determined  by  multiplying the quantity of non-highway diesel motor
fuel and residual petroleum product eligible for the exemption times the

              

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