Assembly Bill A5794

2025-2026 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

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2025-A5794 (ACTIVE) - Details

See Senate Version of this Bill:
S393
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7411
2021-2022: A6776, S4593
2023-2024: A2425, S4799

2025-A5794 (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; requires prepayment.

2025-A5794 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5794
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 20, 2025
                                ___________
 
 Introduced by M. of A. GIGLIO -- read once and referred to the Committee
   on Ways and Means
 
 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.
                                                            LBD01581-01-5

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