S T A T E O F N E W Y O R K
________________________________________________________________________
4978
2017-2018 Regular Sessions
I N A S S E M B L Y
February 6, 2017
___________
Introduced by M. of A. LOPEZ -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain veterans
organizations from tax on non-highway diesel motor fuel used for heat-
ing purposes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 5 of subdivision (b) of section 1116 of the tax
law, as amended by chapter 619 of the laws of 1995, is amended to read
as follows:
(5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail sales of motor fuel or diesel motor fuel subject to the tax
imposed by sections eleven hundred five and eleven hundred ten of this
article, except that purchases of such fuel by an organization described
in paragraph one or two of subdivision (a) of this section for its own
use or consumption, purchases of motor fuel by a hospital included in
the organizations described in paragraph four of such subdivision for
its own use and consumption, purchases of motor fuel and diesel motor
fuel by a fire company or fire department, as defined in section three
of the volunteer firefighters' benefit law or a voluntary ambulance
service, as defined in section three thousand one of the public health
law, for such department, company or service's own use and consumption
for use in firefighting vehicles, apparatus or equipment, or emergency
rescue or first aid response vehicles, apparatus or equipment, owned and
operated by such department, company or service if such company, depart-
ment or service qualifies as an exempt organization pursuant to the
provisions of paragraph four of subdivision (a) of this section and
purchases of diesel motor fuel by an organization described in paragraph
four OR FIVE of such subdivision for its own heating use and consumption
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07752-01-7
A. 4978 2
shall be exempt from such tax required to be prepaid and from retail
sales and use taxes on such fuel.
§ 2. This act shall take effect September 1, 2018, and shall apply to
sales made, uses occurring and services rendered on or after such date,
in accordance with applicable transitional provisions in sections 1106
and 1217 of the tax law.