senate Bill S1766A

2013-2014 Legislative Session

Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities

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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

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 29, 2014 reported and committed to finance
Jan 08, 2014 referred to investigations and government operations
May 03, 2013 print number 1766a
amend and recommit to finance
Apr 30, 2013 reported and committed to finance
Jan 09, 2013 referred to investigations and government operations

Votes

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Apr 29, 2014 - Investigations and Government Operations committee Vote

S1766A
7
0
committee
7
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 29, 2014

aye wr (2)

Apr 30, 2013 - Investigations and Government Operations committee Vote

S1766
7
0
committee
7
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 30, 2013

aye wr (2)

Bill Amendments

Original
A (Active)
Original
A (Active)

S1766 - Details

See Assembly Version of this Bill:
A1218A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§300, 301-a, 301-c, 1115 & 1210, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A7271, S7145, A9999
2009-2010: A1903A, S6879

S1766 - Summary

Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public from the tax on petroleum businesses and from sales and compensating use taxes.

S1766 - Sponsor Memo

S1766 - Bill Text download pdf

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

    S. 1766                                                  A. 1218

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN  ACT  to  amend  the  tax  law, in relation to exempting fuel used in
  vessels used directly and predominantly in a business providing  sport
  fishing  opportunities  for hire to the general public from the tax on
  petroleum businesses and 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.    Section  300  of the tax law is amended by adding a new
subdivision (j-1) to read as follows:
  (J-1) "COMMERCIAL SPORT FISHING VESSEL" MEANS  A  VESSEL  OWNED  BY  A
PERSON  DOMICILED  IN THIS STATE, WHO HAS BEEN ISSUED AND HOLDS A MARINE
AND COASTAL DISTRICT PARTY AND CHARTER BOAT LICENSE PURSUANT TO  SECTION
13-0336 OF THE ENVIRONMENTAL CONSERVATION LAW.
  S  2.  Paragraph 2 of subdivision (b) of section 301-a of the tax law,
as added by section 154 of part A of chapter 389 of the laws of 1997, is
amended to read as follows:
  (2) Motor fuel brought into this state in  the  fuel  tank  connecting
with  the  engine  of  a  vessel propelled by the use of such motor fuel
shall be deemed to constitute a  taxable  use  of  motor  fuel  for  the
purposes  of this subdivision to the extent that the fuel is consumed in
the operation of the vessel in this state. Provided, however, that  this
paragraph  shall  not  apply  to  (i)  a recreational motor boat or (ii)
subsequent to  August  thirty-first,  nineteen  hundred  ninety-four,  a
commercial  fishing  vessel  (as  defined  in subdivision (j) of section
three hundred of this article) if the motor fuel imported  and  consumed

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

S1766A (ACTIVE) - Details

See Assembly Version of this Bill:
A1218A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§300, 301-a, 301-c, 1115 & 1210, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A7271, S7145, A9999
2009-2010: A1903A, S6879

S1766A (ACTIVE) - Summary

Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public from the tax on petroleum businesses and from sales and compensating use taxes.

S1766A (ACTIVE) - Sponsor Memo

S1766A (ACTIVE) - Bill Text download pdf

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

    S. 1766--A                                            A. 1218--A

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations  --  reported  favorably  from  said
  committee  and  committed  to  the  Committee  on Finance -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN ASSEMBLY -- Introduced by M. of A. THIELE,  GRAF  --  read  once  and
  referred  to  the Committee on Ways and Means -- 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 in
  vessels used directly and predominantly in a business providing  sport
  fishing  opportunities  for hire to the general public from the tax on
  petroleum businesses and 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.    Section  300  of the tax law is amended by adding a new
subdivision (j-1) to read as follows:
  (J-1) "COMMERCIAL SPORT FISHING VESSEL" MEANS  A  VESSEL  OWNED  BY  A
PERSON,  WHO  HAS  BEEN  ISSUED  AND HOLDS A MARINE AND COASTAL DISTRICT
PARTY AND CHARTER BOAT LICENSE PURSUANT TO SECTION 13-0336 OF THE  ENVI-
RONMENTAL CONSERVATION LAW.
  S  2.  Paragraph 2 of subdivision (b) of section 301-a of the tax law,
as added by section 154 of part A of chapter 389 of the laws of 1997, is
amended to read as follows:
  (2) Motor fuel brought into this state in  the  fuel  tank  connecting
with  the  engine  of  a  vessel propelled by the use of such motor fuel
shall be deemed to constitute a  taxable  use  of  motor  fuel  for  the
purposes  of this subdivision to the extent that the fuel is consumed in

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

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