senate Bill S663

2013-2014 Legislative Session

Relates to computing sales and compensating use tax retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in New York city

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Sponsored By

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 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

S663 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6852

S663 - Summary

Relates to computing sales and compensating use tax in regard to retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more.

S663 - Sponsor Memo

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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