assembly Bill A7046

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 Assembly Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to ways and means
Apr 21, 2021 referred to ways and means

A7046 (ACTIVE) - Details

See Senate Version of this Bill:
S3097
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L

A7046 (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.

A7046 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7046
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 21, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Ways and Means
 
 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.