S T A T E O F N E W Y O R K
________________________________________________________________________
7411
2019-2020 Regular Sessions
I N A S S E M B L Y
May 1, 2019
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Introduced by M. of A. PALUMBO -- read once and referred to the Commit-
tee on Ways and Means
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
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 is amended
by adding a new paragraph 8 to read as follows:
(8) THE SALES AND COMPENSATING USE TAXES IMPOSED BY SUBPART B OF PART
ONE OF ARTICLE TWENTY-NINE OF THIS CHAPTER IN REGARD TO RETAIL SALES OF
MOTOR FUEL AND DIESEL MOTOR FUEL SHALL BE COMPUTED, AS DETERMINED QUAR-
TERLY BY THE COMMISSIONER, AT A RATE OF CENTS PER GALLON, ROUNDED TO THE
NEAREST CENT, MULTIPLIED BY THE COST OF THE FUEL.
§ 2. Paragraph 2 of subdivision (e) of section 1111 of the tax law is
amended by adding a new subparagraph (iv) to read as follows:
(IV) WHERE MOTOR FUEL IS IMPORTED, MANUFACTURED OR SOLD IN, OR DIESEL
MOTOR FUEL IS SOLD OR USED IN THIS STATE, THE SALES AND COMPENSATING USE
TAXES IMPOSED BY SUBPART B OF PART ONE OF ARTICLE TWENTY-NINE OF THIS
CHAPTER AS COMPUTED PURSUANT TO SUBDIVISION (M) OF THIS SECTION SHALL BE
PREPAID PURSUANT TO SECTION ELEVEN HUNDRED TWO OF THIS ARTICLE ON EACH
GALLON OF FUEL.
§ 3. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least ninety days after the date this act shall
have become a law and shall apply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11230-01-9