Senate Bill S3124

2023-2024 Legislative Session

Eliminates state sales and compensating use tax on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes; establishes various exemptions from sales and use tax

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Sponsored By

Current 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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2023-S3124 (ACTIVE) - Details

See Assembly Version of this Bill:
A1690
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A10355
2013-2014: A1574
2015-2016: A5216
2017-2018: A6113
2019-2020: A4558
2021-2022: S9505, A8481

2023-S3124 (ACTIVE) - Summary

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.

2023-S3124 (ACTIVE) - Sponsor Memo

2023-S3124 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3124
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2023
                                ___________
 
 Introduced  by  Sen.  ORTT  --  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 eliminating state sales  and
   compensating  use  taxes  on  motor  fuels  and diesel motor fuels and
   authorizing localities to eliminate such taxes at the local level; and
   providing for the repeal  of such provisions upon  expiration  thereof
   (Part  A);  to amend the tax law, in relation to exemptions from sales
   and use taxes; and providing for the repeal of  such  provisions  upon
   expiration  thereof  (Part  B);  to  amend the tax law, in relation to
   providing a sales tax exemption for housekeeping supplies; and provid-
   ing for the repeal of such provisions upon  expiration  thereof  (Part
   C);  and  to  amend  the tax law, in relation to providing a sales tax
   exemption for ready-to-eat foods; and providing for the repeal of such
   provisions upon expiration thereof (Part D)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to  establishing various exemptions from New York's sales and compensat-
 ing use tax.  Each component is wholly contained within a  Part  identi-
 fied  as  Parts  A  through  D.  The  effective date for each particular
 provision contained within such Part is set forth in the last section of
 such Part. Any provision in any section contained within a Part, includ-
 ing the effective date of the Part, which makes a reference to a section
 "of this act", when used in connection with that  particular  component,
 shall  be  deemed  to mean and refer to the corresponding section of the
 Part in which it is found. Section three of  this  act  sets  forth  the
 general effective date of this act.
 
                                  PART A
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 47 to read as follows:
   (47) MOTOR FUEL AND DIESEL MOTOR FUEL.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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