S T A T E O F N E W Y O R K
________________________________________________________________________
3788
2015-2016 Regular Sessions
I N A S S E M B L Y
January 27, 2015
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Introduced by M. of A. MORELLE, SCHIMMINGER, GALEF, ORTIZ, GUNTHER,
ABBATE, CLARK -- Multi-Sponsored by -- M. of A. COLTON, COOK, CYMBROW-
ITZ, LUPARDO, MAGEE, NOLAN, WRIGHT -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting fuel used by ambu-
lance services from certain taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 3 of section 282-a of the tax
law, as amended by section 5 of part K of chapter 61 of the laws of
2011, is amended to read as follows:
(a) The tax imposed by this section shall not apply to the sale of
untaxed Diesel motor fuel to or the use of such fuel by an organization
described in paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter, OR AN AMBULANCE SERVICE AS DEFINED IN
SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, where such Diesel
motor fuel is used by such organization for its own use or consumption.
S 2. Section 301-b of the tax law is amended by adding a new subdivi-
sion (j) to read as follows:
(J) SALES OF DIESEL MOTOR FUEL TO AMBULANCE SERVICES. DIESEL MOTOR
FUEL SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE THOUSAND
ONE OF THE PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL IS USED BY
SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION.
S 3. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 9-a to read as follows:
(9-A) FUEL SOLD TO AN AMBULANCE SERVICE AS DEFINED IN SECTION THREE
THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES.
S 4. This act shall take effect on the first of September next
succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04679-01-5