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Senate Bill S4799

2023-2024 Legislative Session

Relates to computing sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon

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Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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2023-S4799 (ACTIVE) - Details

See Assembly Version of this Bill:
A2425
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7411
2021-2022: S4593, A6776
2025-2026: S393, A5794

2023-S4799 (ACTIVE) - Summary

Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon and requires prepayment.

2023-S4799 (ACTIVE) - Sponsor Memo

2023-S4799 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4799
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 14, 2023
                                ___________
 
 Introduced  by  Sen. PALUMBO -- 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 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.
                                                            LBD07134-01-3

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