Senate Bill S1278

2017-2018 Legislative Session

Relates to computing sales and compensating use tax retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in New York city

download bill text pdf

Sponsored By

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

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2017-S1278 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S6852
2013-2014: S663
2015-2016: S694

2017-S1278 (ACTIVE) - Summary

Relates to computing sales and compensating use tax in regard to retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in cities of one million or more.

2017-S1278 (ACTIVE) - Sponsor Memo

2017-S1278 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1278
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2017
                                ___________
 
 Introduced  by  Sen.  AVELLA -- 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 cities of one million or more
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.   Paragraphs 3, 4 and 6 of subdivision (m) of section 1111
 of the tax law, as amended by section 1 of part M-1 of  chapter  109  of
 the laws of 2006, are amended to read as follows:
   (3)  [Paragraph  one  of  this subdivision shall not apply to the] 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]  CITY  IN  WHICH  SUCH  TAX IS IMPOSED, multiplied by the
 percentage rate of such taxes within the municipality.
   (4) [Paragraph] EXCEPT AS PROVIDED IN PARAGRAPH THREE OF THIS SUBDIVI-
 SION, 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,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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