senate Bill S7251

2013-2014 Legislative Session

Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in Suffolk and Nassau counties

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate 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 (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2014 committed to rules
Jun 09, 2014 advanced to third reading
Jun 03, 2014 2nd report cal.
Jun 02, 2014 1st report cal.1097
May 07, 2014 referred to investigations and government operations

S7251 - Details

See Assembly Version of this Bill:
A9839
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1111, Tax L

S7251 - Summary

Enacts the county motor fuel tax pilot program; relates to computing sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in Suffolk county and Nassau county.

S7251 - Sponsor Memo

S7251 - Bill Text download pdf

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

                                  7251

                            I N  S E N A T E

                               May 7, 2014
                               ___________

Introduced  by  Sen.  BOYLE  -- 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 computing sales and  compen-
  sating  use tax on retail sales of motor fuel and diesel motor fuel at
  a rate of cents per gallon in Suffolk county and  Nassau  county;  and
  providing for the repeal of such provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act shall be known and may be  cited  as  the  "County
motor fuel tax pilot program".
  S  2.  Subdivision  (m)  of  section 1111 of the tax law is amended by
adding a new paragraph 8 to read as follows:
  (8) THE SALES AND COMPENSATING USE TAXES IMPOSED BY SUBPART B OF  PART
ONE  OF ARTICLE TWENTY-NINE OF THIS CHAPTER IN REGARD TO RETAIL SALES OF
MOTOR FUEL AND DIESEL MOTOR FUEL, IN THE COUNTIES OF SUFFOLK AND NASSAU,
SHALL BE COMPUTED, AS DETERMINED QUARTERLY BY  THE  COMMISSIONER,  AT  A
RATE  OF CENTS PER GALLON, ROUNDED TO THE NEAREST CENT, AS DETERMINED BY
THE COUNTIES RESPECTIVELY, MULTIPLIED BY THE COST OF THE FUEL.
  S 3. Paragraph 2 of subdivision (e) of section 1111 of the tax law  is
amended by adding a new subparagraph (iii) to read as follows:
  (III) WHERE MOTOR FUEL IS IMPORTED, MANUFACTURED OR SOLD IN, OR DIESEL
MOTOR  FUEL  IS  SOLD  OR USED IN THE COUNTY OF SUFFOLK OR THE COUNTY OF
NASSAU, THE SALES AND COMPENSATING USE TAXES IMPOSED  BY  SUBPART  B  OF
PART  ONE OF ARTICLE TWENTY-NINE OF THIS CHAPTER AS COMPUTED PURSUANT TO
SUBDIVISION (M) OF THIS SECTION SHALL BE  PREPAID  PURSUANT  TO  SECTION
ELEVEN HUNDRED TWO OF THIS ARTICLE ON EACH GALLON OF FUEL.
  S  4.  This  act shall take effect immediately and shall expire and be
deemed repealed June 1, 2016.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13900-03-4

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