|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| May 12, 2014 |
print number 782b |
| May 12, 2014 |
amend and recommit to finance |
| Jan 14, 2014 |
reported and committed to finance |
| Jan 08, 2014 |
referred to investigations and government operations |
| May 24, 2013 |
print number 782a |
| May 24, 2013 |
amend and recommit to finance |
| Apr 30, 2013 |
reported and committed to finance |
| Jan 09, 2013 |
referred to investigations and government operations |
Senate Bill S782B
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Finance 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
Actions
Votes
Bill Amendments
2013-S782 - Details
- See Assembly Version of this Bill:
- A138
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§282-a, 301-b & 1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6879, A7271
2015-2016: S331, A152
2017-2018: S1600, A938
2019-2020: S3183, A4478
2021-2022: S5164, A5815
2023-2024: S2091, A3869
2013-S782 - Sponsor Memo
BILL NUMBER:S782
TITLE OF BILL:
An act
to amend the tax law, in relation to providing an exemption from the
payment of the motor fuels tax and the sales tax on motor fuels
used in the operation of commercial fishing vessels
PURPOSE:
Provides a motor fuel tax exemption for sales of diesel motor fuel
made to commercial fishermen.
SUMMARY OF PROVISIONS:
This bill amends the tax law in order to eliminate the statute that
requires the payment and subsequent refund of the eight cent diesel
excise tax and the sales tax on diesel fuel when sold to operators of
commercial fishing vessels. Under the current law, both taxes must be
paid by commercial fishermen, notwithstanding their exempt status
from these taxes. The commercial fishermen are then allowed to file
for a refund of these taxes from the Department of Taxation and
Finance.
JUSTIFICATION:
The original intent of this policy, as it relates to commercial
fishing vessels, was to prevent tax evasion in the diesel fuel
industry. However, it was not intended to be burdensome to many of
2013-S782 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 782 A. 138
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 providing an exemption from
the payment of the motor fuels tax and the sales tax on motor fuels
used in the operation of commercial fishing vessels
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 3 of section 282-a of the tax
law, as amended by section 2 of part E of chapter 59 of the laws of
2012, is amended to read as follows:
(b) The tax on the incidence of sale or use imposed by subdivision one
of this section shall not apply to: (i) the sale or use of non-highway
Diesel motor fuel, but only if all of such fuel is consumed other than
on the public highways of this state (except for the use of the public
highway by farmers to reach adjacent farmlands); provided, however, this
exemption shall in no event apply to a sale of non-highway Diesel motor
fuel which involves a delivery at a filling station or into a repository
which is equipped with a hose or other apparatus by which such fuel can
be dispensed into the fuel tank of a motor vehicle (except for delivery
at a farm site which qualifies for the exemption under subdivision (g)
of section three hundred one-b of this chapter); or (ii) a sale to the
consumer consisting of not more than twenty gallons of water-white kero-
sene to be used and consumed exclusively for heating purposes; or (iii)
the sale to or delivery at a filling station or other retail vendor of
water-white kerosene provided such filling station or other retail
vendor only sells such water-white kerosene exclusively for heating
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
2013-S782A - Details
- See Assembly Version of this Bill:
- A138
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§282-a, 301-b & 1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6879, A7271
2015-2016: S331, A152
2017-2018: S1600, A938
2019-2020: S3183, A4478
2021-2022: S5164, A5815
2023-2024: S2091, A3869
2013-S782A - Sponsor Memo
BILL NUMBER:S782A
TITLE OF BILL: An act to amend the tax law, in relation to providing
an exemption from the payment of the motor fuels tax and the sales tax
on motor fuels used in the operation of commercial fishing vessels
PURPOSE: Provides a motor fuel tax exemption for sales of diesel
motor fuel made to commercial fishermen.
SUMMARY OF PROVISIONS: This bill amends the tax law in order to
eliminate the statute that requires the payment and subsequent refund
of the eight cent diesel excise tax and the sales tax on diesel fuel
when sold to operators of commercial fishing vessels. Under the
current law, both taxes must be paid by commercial fishermen,
notwithstanding their exempt status from these taxes. The commercial
fishermen are then allowed to file for a refund of these taxes from
the Department of Taxation and Finance.
JUSTIFICATION: The original intent of this policy, as it relates to
commercial fishing vessels, was to prevent tax evasion in the diesel
fuel industry. However, it was not intended to be burdensome to many
of the state's industries such as commercial fishermen and their fuel
distributors.
The implementation of this law has caused a great deal of hardship for
commercial fishermen. A fisherman, operating a trawler vessel burning,
2013-S782A - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 782--A A. 138--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 -- read once and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to providing an exemption from
the payment of the motor fuels tax and the sales tax on motor fuels
used in the operation of commercial fishing vessels
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 3 of section 282-a of the tax
law, as amended by section 2 of part E of chapter 59 of the laws of
2012, is amended to read as follows:
(b) The tax on the incidence of sale or use imposed by subdivision one
of this section shall not apply to: (i) the sale or use of non-highway
Diesel motor fuel, but only if all of such fuel is consumed other than
on the public highways of this state (except for the use of the public
highway by farmers to reach adjacent farmlands); provided, however, this
exemption shall in no event apply to a sale of non-highway Diesel motor
fuel which involves a delivery at a filling station or into a repository
which is equipped with a hose or other apparatus by which such fuel can
be dispensed into the fuel tank of a motor vehicle (except for delivery
at a farm site which qualifies for the exemption under subdivision (g)
of section three hundred one-b of this chapter); or (ii) a sale to the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
2013-S782B (ACTIVE) - Details
- See Assembly Version of this Bill:
- A138
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§282-a, 301-b & 1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6879, A7271
2015-2016: S331, A152
2017-2018: S1600, A938
2019-2020: S3183, A4478
2021-2022: S5164, A5815
2023-2024: S2091, A3869
2013-S782B (ACTIVE) - Sponsor Memo
BILL NUMBER:S782B
TITLE OF BILL: An act to amend the tax law, in relation to providing
an exemption from the payment of the motor fuels tax and the sales tax
on motor fuels used in the operation of commercial fishing vessels
PURPOSE:
Provides a motor fuel tax exemption for sales of diesel motor fuel
made to commercial fishermen.
SUMMARY OF PROVISIONS:
This bill amends the tax law in order to eliminate the statute that
requires the payment and subsequent refund of the eight cent diesel
excise tax and the sales tax on diesel fuel when sold to operators of
commercial fishing vessels. Under the current law, both taxes must be
paid by commercial fishermen, notwithstanding their exempt status from
these taxes. The commercial fishermen are then allowed to file for a
refund of these taxes from the Department of Taxation and Finance.
JUSTIFICATION:
The original intent of this policy, as it relates to commercial
fishing vessels, was to prevent tax evasion in the diesel fuel
industry. However, it was not intended to be burdensome to many of the
2013-S782B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 782--B A. 138--B
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 -- recommitted to the Committee on Investigations
and Government Operations in accordance with Senate Rule 6, sec. 8 --
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 -- read once and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Ways and Means in accordance
with Assembly Rule 3, sec. 2 -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing an exemption from
the payment of the motor fuels tax and the sales tax on motor fuels
used in the operation of commercial fishing vessels
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 3 of section 282-a of the tax
law, as amended by section 3 of part W of chapter 59 of the laws of
2013, is amended to read as follows:
(b) The tax on the incidence of sale or use imposed by subdivision one
of this section shall not apply to: (i) the sale or use of non-highway
Diesel motor fuel, but only if all of such fuel is consumed other than
on the public highways of this state (except for the use of the public
highway by farmers to reach adjacent farmlands); provided, however, this
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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