senate Bill S3097

2021-2022 Legislative Session

Exempts from sales and compensating use taxes any propane or propane tank purchased by a restaurant or food service establishment for use in outdoor dining during the COVID-19 state disaster emergency

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

Your Voice

do you support this bill?

Please enter your contact information

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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to budget and revenue
Jan 27, 2021 referred to budget and revenue

S3097 (ACTIVE) - Details

See Assembly Version of this Bill:
A7046
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L

S3097 (ACTIVE) - Summary

Exempts from sales and compensating use taxes any propane or propane tank purchased by a restaurant or food service establishment for use in outdoor dining during the COVID-19 state disaster emergency.

S3097 (ACTIVE) - Sponsor Memo

S3097 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3097
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to  exempting  from  sales  and
   compensating use taxes any empty propane tank, pre-filled propane tank
   or  propane dispensed into a propane tank purchased by a restaurant or
   food service establishment for use in outdoor dining during the  novel
   coronavirus (COVID-19) state disaster emergency
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 46 to read as follows:
   (46)  ANY  EMPTY  PROPANE  TANK,  PRE-FILLED  PROPANE  TANK OR PROPANE
 DISPENSED INTO A PROPANE  TANK  PURCHASED  BY  ANY  RESTAURANT  OR  FOOD
 SERVICE ESTABLISHMENT FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONA-
 VIRUS  (COVID-19)  STATE  DISASTER EMERGENCY DECLARED BY THE GOVERNOR IN
 EXECUTIVE ORDER NUMBER TWO HUNDRED TWO ON MARCH  SEVENTH,  TWO  THOUSAND
 TWENTY.
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 55 to read as follows:
   55. SALES TAX PAID ON PROPANE AND PROPANE TANKS  FOR  USE  IN  OUTDOOR
 DINING  CREDIT.  (A)  FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND
 TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A  TAXPAYER
 WHO  OWNS  A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A
 CREDIT FOR SALES TAX PAID FOR ANY EMPTY PROPANE TANK, PRE-FILLED PROPANE
 TANK OR PROPANE DISPENSED INTO A PROPANE TANK PURCHASED BY SUCH TAXPAYER
 FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19)  STATE
 DISASTER  EMERGENCY  DECLARED  BY THE GOVERNOR IN EXECUTIVE ORDER NUMBER
 TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND TWENTY.
   (B) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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.

Related Recent Legislation