Senate Bill S4723A

2015-2016 Legislative Session

Relates to the state sales and compensating use tax on the retail sales of motor fuel and diesel motor fuel

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 23, 2016	print number 4723a
Feb 23, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
Apr 10, 2015	referred to investigations and government operations

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S4723 - Details

See Assembly Version of this Bill:: A6895
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1111, Tax L

2015-S4723 - Summary

Relates to the state sales and compensating use tax on the retail sales of motor fuel and diesel motor fuel; establishes that the sales tax and compensating use tax on the retail sale of motor fuel shall be eight cents or four percent, whichever is less; requires the commissioner of taxation and finance to quarterly establish the lowest price for motor fuel and diesel motor fuel based on the lowest price being charged on any given day during the three consecutive months beginning four months prior to the start of any sales tax quarter by surveying a minimum of ten selected truck stops widely scattered throughout the state.

2015-S4723 - Sponsor Memo

2015-S4723 - Bill Text download pdf

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

    S. 4723                                                  A. 6895

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 10, 2015
                               ___________

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,  COLTON,  COOK,  CURRAN,
  FITZPATRICK, GRAF, HOOPER, LAWRENCE, LUPINACCI, McKEVITT, RAIA, PALUM-
  BO   --   Multi-Sponsored   by   --   M.  of  A.  MAGEE,  MALLIOTAKIS,
  PEOPLES-STOKES, ROBINSON -- read once and referred to the Committee on
  Ways and Means

AN ACT to amend the tax law, in relation to the state sales and  compen-
  sating use tax on the retail sales of motor fuel and diesel motor fuel

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

  Section 1. Paragraph 1 of subdivision m of section  1111  of  the  tax
law,  as  amended  by section 1 of part M1 of chapter 109 of the laws of
2006, is amended to read as follows:
  (1) The sales tax imposed by subdivision (a) of section eleven hundred
five of this [article] PART and the  compensating  use  tax  imposed  by
section  eleven  hundred ten of this [article] PART, in regard to retail
sales of motor fuel and diesel motor fuel,  shall  be  eight  cents  per
gallon OR FOUR PERCENT, WHICHEVER IS LESS.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09086-01-5

co-Sponsors

2015-S4723A (ACTIVE) - Details

See Assembly Version of this Bill:: A6895
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1111, Tax L

2015-S4723A (ACTIVE) - Summary

2015-S4723A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4723A

 TITLE OF BILL :

An act to amend the tax law, in relation to the state sales and
compensating use tax on the retail sales of motor fuel and diesel
motor fuel

 PURPOSE :

This legislation would change the way that the State sales tax on
motor fuel and diesel motor fuel is calculated.

 SUMMARY OF PROVISIONS :

Section 1. Subdivision m of Section 1111 of the tax law is amended
with respect to the State sales and compensating use tax on the retail
sales of motor fuel and diesel motor fuel.

Section 2. Effective date.

 JUSTIFICATION :

In 2006, the State Legislature changed the way that the sales tax on
gasoline was calculated from four percent (4%) of the retail purchase
price to a flat 8 cents a gallon. The well-meaning intent of the law

was to cap the tax so that the State would not get a windfall when
prices rose to $4.00 or $5.00 a gallon.

At a base price of $2.00 a gallon, the former 4% rate yields the
current 8 cents per gallon.Currently, the base price for motor fuel is
trending lower than $2.00 a gallon. This, of course, is a long overdue
and welcome relief for taxpayers throughout the State.  However,
between federal, state and local taxes, New Yorkers continue to pay
the highest gasoline taxes in the nation.

Amendments to the provisions of subdivision m of Section 1111 of the
Tax law are necessary to provide that the state sales and compensating
use tax on retail sales of motor fuel and diesel motor fuel can be
more readily and easily be calculated at a rate of 8 cents a gallon,
or revert back to the former 4%, whichever is less.This fluctuation in
the way the rate is calculated would certainly ensure that regardless
of swings in gasoline prices, consumers would be treated fairly and
also reap the benefits of lower taxes.

 LEGISLATIVE HISTORY :

2015: New Legislation

 FISCAL IMPLICATIONS :

To be determined

 EFFECTIVE DATE :
This act shall take effect immediately.

2015-S4723A (ACTIVE) - Bill Text download pdf

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

    S. 4723--A                                            A. 6895--A

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 10, 2015
                               ___________

IN  SENATE  --  Introduced  by Sens. LAVALLE, DeFRANCISCO, FUNKE -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations and Government Operations -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

IN  ASSEMBLY  --  Introduced  by  M. of A. THIELE, COLTON, COOK, CURRAN,
  FITZPATRICK, GRAF, HOOPER, LAWRENCE, LUPINACCI, McKEVITT, RAIA, PALUM-
  BO  --  Multi-Sponsored  by  --   M.   of   A.   MAGEE,   MALLIOTAKIS,
  PEOPLES-STOKES, ROBINSON -- read once and referred to the Committee on
  Ways  and  Means  -- 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 commit-
  tee

AN ACT to amend the tax law, in relation to the state sales and  compen-
  sating use tax on the retail sales of motor fuel and diesel motor fuel

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

  Section 1. Subdivision (m) of section 1111 of the tax law, as  amended
by section 1 of part M1 of chapter 109 of the laws of 2006 and paragraph
7  as amended by section 11 of subpart I of part VI of chapter 57 of the
laws of 2009, is amended to read as follows:
  (m) Notwithstanding any provision of law to the contrary:
  (1) The sales tax imposed by subdivision (a) of section eleven hundred
five of this [article] PART and the  compensating  use  tax  imposed  by
section  eleven  hundred ten of this [article] PART, in regard to retail
sales of motor fuel and diesel motor fuel,  shall  be  eight  cents  per
gallon OR FOUR PERCENT, WHICHEVER IS LESS, AS COMPUTED PURSUANT TO PARA-
GRAPH FIVE OF THIS SUBDIVISION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09086-02-6

S. 4723--A                          2                         A. 6895--A

  (2) The sales and compensating use taxes imposed by subdivision (a) of
section  eleven  hundred nine of this article, in regard to retail sales
of motor fuel and diesel motor fuel, shall be three-quarters of one cent
per gallon, OR  THREE-EIGHTHS  OF  A  PERCENT,  WHICHEVER  IS  LESS,  AS
COMPUTED PURSUANT TO PARAGRAPH FIVE OF THIS SUBDIVISION.
  (3) Paragraph one of this subdivision shall not apply to 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,
multiplied by the percentage rate of such taxes within the municipality.
  (4) 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
the  commissioner,  may elect that its sales and compensating use taxes,
in regard to the retail sale 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,  multiplied by the percentage rate of
such taxes within the municipality.
  (5)(i) Prior to the start of any sales tax quarter,  the  commissioner
shall  apply  the local percentage sales tax rate of each county or city
that has elected a cents per gallon rate pursuant to paragraph three  or
four of this subdivision to the [average] LOWEST price of motor fuel and
diesel  motor  fuel,  not  including sales tax and the motor fuel excise
tax[, for three consecutive months beginning four months  prior  to  the
start  of any sales tax quarter]. THE COMMISSIONER SHALL FOR EACH CALEN-
DAR QUARTER ESTABLISH THE LOWEST PRICE FOR MOTOR FUEL AND  DIESEL  MOTOR
FUEL BASED ON THE LOWEST PRICE BEING CHARGED ON ANY GIVEN DAY DURING THE
THREE CONSECUTIVE MONTHS BEGINNING FOUR MONTHS PRIOR TO THE START OF ANY
SALES  TAX  QUARTER  BY  SURVEYING A MINIMUM OF TEN SELECTED TRUCK STOPS
WIDELY SCATTERED THROUGHOUT THE STATE.  If the result of  this  computa-
tion  is  less  than  the  elected cents per gallon rate for a county or
city, the cents per gallon  rate  for  such  county  or  city  shall  be
adjusted  to  be  equal  to such computation, rounded to the nearest one
cent. Such rates shall be published by the commissioner and effective in
the next succeeding sales tax quarter.
  (ii) Prior to the start of any sales  tax  quarter,  the  commissioner
shall also adjust in a like manner the cents per gallon rates prescribed
by  paragraphs one and two of this subdivision based on percentage sales
tax rates of four percent and three-eighths of a  percent  respectively.
Provided,  however,  adjustments  made  to  the  cents  per  gallon rate
prescribed by [paragraph] PARAGRAPHS ONE AND  two  of  this  subdivision
shall be rounded to the nearest one-tenth of one cent.
  (6)  A  local  law,  ordinance  or  resolution  making or revoking the
election made pursuant to paragraph three or four  of  this  subdivision
must  go  into  effect in accordance with the provisions of subdivisions
(d) and (e) of section twelve hundred ten of this chapter.

S. 4723--A                          3                         A. 6895--A

  (7) Notwithstanding any foregoing provision  of  this  subdivision  or
other  law to the contrary, this subdivision, subdivision (h) of section
eleven hundred nine of this part and subdivision (n) of section eighteen
hundred seventeen of this chapter, section three hundred ninety-two-i of
the  general  business  law  and  other provisions of law which refer or
relate to this subdivision shall apply only to (A) motor fuel or  diesel
motor  fuel  sold  for  use  directly and exclusively in the engine of a
motor vehicle and (B) motor  fuel  or  diesel  motor  fuel,  other  than
water-white kerosene sold exclusively for heating purposes in containers
of  no  more  than  twenty  gallons,  sold  by a retail gas station. For
purposes of this subdivision and such other provisions of  law,  "retail
gas  station"  shall  mean  a  filling station where such fuel is stored
primarily for sale by delivery directly  into  the  ordinary  fuel  tank
connected with the engine of a motor vehicle to be consumed in the oper-
ation  of  such motor vehicle or where such fuel is stored primarily for
sale by delivery directly into the ordinary fuel tank connected with the
engine of a vessel to be consumed in the operation of such vessel.   The
commissioner  is hereby authorized to require the use of certificates or
other documents, and procedures related thereto, to effect the  purposes
of  this  subdivision;  and  any  such  certificate or other document so
required by the commissioner for a purchaser to tender to  a  vendor  to
purchase  such fuel subject to tax on the reduced base established by or
pursuant to this subdivision is hereby deemed to be an exemption certif-
icate as such term is used in subdivision (c) of section eleven  hundred
thirty-two  of this article and as if the provisions of such subdivision
(c) referred to such a certificate or document required pursuant to this
subdivision.
  S 2. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Find your Senator and share your views on important issues.

Do you support this bill?

Senate Bill S4723A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Bill Amendments

co-Sponsors

2015-S4723 - Details

2015-S4723 - Summary

2015-S4723 - Sponsor Memo

2015-S4723 - Bill Text download pdf

co-Sponsors

2015-S4723A (ACTIVE) - Details

2015-S4723A (ACTIVE) - Summary

2015-S4723A (ACTIVE) - Sponsor Memo

2015-S4723A (ACTIVE) - Bill Text download pdf

Comments

Do you support this bill?

Get Status Alerts for 2015-S4723A

Senate Bill S4723A

Share this bill

Sponsored By

Kenneth P. LaValle

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Bill Amendments

co-Sponsors

John A. DeFrancisco

Rich Funke

2015-S4723 - Details

2015-S4723 - Summary

2015-S4723 - Sponsor Memo

2015-S4723 - Bill Text download pdf

co-Sponsors

John A. DeFrancisco

Rich Funke

2015-S4723A (ACTIVE) - Details

2015-S4723A (ACTIVE) - Summary

2015-S4723A (ACTIVE) - Sponsor Memo

2015-S4723A (ACTIVE) - Bill Text download pdf

Comments