Senate Bill S3719

2019-2020 Legislative Session

Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities

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Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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2019-S3719 (ACTIVE) - Details

See Assembly Version of this Bill:
A5512
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§300, 301-a, 301-c, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7145, A9999
2013-2014: S1766, A1218
2015-2016: S330, A151
2017-2018: S4820, A6328
2021-2022: S5166, A5812
2023-2024: S2261, A3853

2019-S3719 (ACTIVE) - Summary

Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public from the tax on petroleum businesses and from sales and compensating use taxes.

2019-S3719 (ACTIVE) - Sponsor Memo

2019-S3719 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 3719                                                  A. 5512
 
                        2019-2020 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed,  and  when  printed to be committed to the Committee on Budget and
   Revenue
 
 IN ASSEMBLY -- Introduced by M. of A. THIELE, GARBARINO -- read once and
   referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in  relation  to  exempting  fuel  used  in
   vessels  used directly and predominantly in a business providing sport
   fishing opportunities for hire to the general public from the  tax  on
   petroleum businesses and from sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Section 300 of the tax law is  amended  by  adding  a  new
 subdivision (j-1) to read as follows:
   (J-1)  "COMMERCIAL  SPORT  FISHING  VESSEL"  MEANS A VESSEL OWNED BY A
 PERSON, WHO HAS BEEN ISSUED AND HOLDS  A  MARINE  AND  COASTAL  DISTRICT
 PARTY  AND CHARTER BOAT LICENSE PURSUANT TO SECTION 13-0336 OF THE ENVI-
 RONMENTAL CONSERVATION LAW.
   § 2. Paragraph 2 of subdivision (b) of section 301-a of the  tax  law,
 as added by section 154 of part A of chapter 389 of the laws of 1997, is
 amended to read as follows:
   (2)  Motor  fuel  brought  into this state in the fuel tank connecting
 with the engine of a vessel propelled by the  use  of  such  motor  fuel
 shall  be  deemed  to  constitute  a  taxable  use of motor fuel for the
 purposes of this subdivision to the extent that the fuel is consumed  in
 the  operation of the vessel in this state. Provided, however, that this
 paragraph shall not apply to (i)  a  recreational  motor  boat  or  (ii)
 subsequent  to  August  thirty-first,  nineteen  hundred  ninety-four, a
 commercial fishing vessel (as defined  in  subdivision  (j)  of  section
 three  hundred  of this article) if the motor fuel imported and consumed
 in this state is used to operate such vessel while it is engaged in  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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