|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to investigations and government operations|
|Jan 09, 2013||referred to investigations and government operations|
senate Bill S663
Archive: Last Bill Status - In Senate Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S663 - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1111, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
S663 - Sponsor Memo
BILL NUMBER:S663 TITLE OF BILL: An act to amend the tax law, in relation to computing sales and compensating use tax retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more PURPOSE OR GENERAL IDEA OF THE BILL: The purpose of this legislation is to require the city of New York to compute its sales and compensating use tax for gasoline and diesel fuels at a flat, cents per gallon, rate rather than the current percentage per gallon rate. SUMMARY OF PROVISIONS: Section 1 of the bill amends paragraphs 3, 4 and 6 of subdivision (m) of section 1111 of the tax law, as amended by section 1 of part M-1 of chapter 109 of the laws of 2006, to remove prior discretion afforded to the legislative body of the city of New York to choose to compute its sales and compensating use taxes at a flat cents per gallon rate. This will result in the city of New York being required to compute its sales and compensating use tax for gasoline and diesel
S663 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 663 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sens. AVELLA, ADAMS, DILAN, PARKER, SAVINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to computing sales and compen- sating use tax retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraphs 3, 4 and 6 of subdivision (m) of section 1111 of the tax law, as amended by section 1 of part M-1 of chapter 109 of the laws of 2006, are amended to read as follows: (3) [Paragraph one of this subdivision shall not apply to the] THE sales and compensating use taxes imposed by subdivision (a) of section eleven hundred seven of this article in regard to retail sales of motor fuel and diesel motor fuel[. However, the legislative body of a city in which the taxes imposed by such section eleven hundred seven are in effect, by local law, ordinance, or resolution in exactly the form prepared by the commissioner, may elect that such taxes, in regard to retail sales of motor fuel and diesel motor fuel,] shall be computed, as determined by the commissioner, at a rate of cents per gallon, rounded to the nearest cent, equal to two or three dollars, as determined by the [municipality] CITY IN WHICH SUCH TAX IS IMPOSED, multiplied by the percentage rate of such taxes within the municipality. (4) [Paragraph] EXCEPT AS PROVIDED IN PARAGRAPH THREE OF THIS SUBDIVI- SION, PARAGRAPH one of this subdivision shall not apply to the sales and compensating use taxes imposed by a local law, ordinance or resolution of a municipality pursuant to the authority of subpart B of part one of article twenty-nine of this chapter, in regard to retail sales of motor fuel and diesel motor fuel. The legislative body of such a municipality, by local law, ordinance or resolution in exactly the form prepared by EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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