Bill Text: NY A03541 | 2015-2016 | General Assembly | Introduced
Bill Title: Provides that excise taxes imposed on motor fuel pursuant to certain provisions of the tax law shall not be imposed during prescribed periods and requires retail dealers of motor fuel and diesel motor fuel to reduce prices for such fuel.
Spectrum: Partisan Bill (Democrat 11-0)
Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A03541 Detail]
Download: New_York-2015-A03541-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3541
2015-2016 Regular Sessions
I N A S S E M B L Y
January 23, 2015
___________
Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A.
BROOK-KRASNY, COOK, CRESPO, CUSICK, DenDEKKER, ENGLEBRIGHT, LAVINE,
MORELLE, RAMOS, THIELE, WEPRIN -- 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 motor fuel and diesel motor fuel; and to amend the
tax law and the general business law, in relation to requiring retail
dealers of motor fuel and diesel motor fuel to reduce prices for such
fuel
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The tax law is amended by adding a new section 282-d to
2 read as follows:
3 S 282-D. EXEMPT RETAIL SALES PERIODS. NOTWITHSTANDING ANY PROVISION
4 OF THE LAW TO THE CONTRARY, EXCISE TAXES IMPOSED ON DIESEL MOTOR FUEL
5 PURSUANT TO SECTIONS TWO HUNDRED EIGHTY-TWO-A, TWO HUNDRED EIGHTY-TWO-B,
6 AND TWO HUNDRED EIGHTY-TWO-C OF THIS ARTICLE SHALL NOT BE IMPOSED ON
7 RETAIL SALES MADE DURING THE PERIOD COMMENCING FRIDAY, MAY TWENTY-NINTH,
8 TWO THOUSAND FIFTEEN THROUGH MONDAY, JUNE FIRST, TWO THOUSAND FIFTEEN,
9 FRIDAY, JULY THIRD, TWO THOUSAND FIFTEEN THROUGH MONDAY, JULY SIXTH, TWO
10 THOUSAND FIFTEEN, AND FRIDAY, SEPTEMBER FOURTH, TWO THOUSAND FIFTEEN
11 THROUGH MONDAY, SEPTEMBER SEVENTH, TWO THOUSAND FIFTEEN TO THE EXTENT
12 SUCH RETAIL SALES OF SUCH DIESEL MOTOR FUEL WERE MADE PURSUANT TO SUBDI-
13 VISION (S) OF SECTION ELEVEN HUNDRED ELEVEN OF THIS CHAPTER. PROVIDED,
14 HOWEVER, SUCH RETAIL SALES SHALL NOT INCLUDE SALES MADE TO VEHICLES
15 SUBJECT TO HIGHWAY USE TAX UNDER ARTICLE TWENTY-ONE OF THIS CHAPTER.
16 S 2. The tax law is amended by adding a new section 284-f to read as
17 follows:
18 S 284-F. EXEMPT RETAIL SALES PERIODS. NOTWITHSTANDING ANY PROVISION
19 OF THE LAW TO THE CONTRARY, EXCISE TAXES IMPOSED ON MOTOR FUEL PURSUANT
20 TO SECTIONS TWO HUNDRED EIGHTY-FOUR, TWO HUNDRED EIGHTY-FOUR-A, AND TWO
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06305-01-5
A. 3541 2
1 HUNDRED EIGHTY-FOUR-C OF THIS ARTICLE SHALL NOT BE IMPOSED ON RETAIL
2 SALES MADE DURING THE PERIOD COMMENCING FRIDAY, MAY TWENTY-NINTH, TWO
3 THOUSAND FIFTEEN THROUGH MONDAY, JUNE FIRST, TWO THOUSAND FIFTEEN,
4 FRIDAY, JULY THIRD, TWO THOUSAND FIFTEEN THROUGH MONDAY, JULY SIXTH, TWO
5 THOUSAND FIFTEEN, AND FRIDAY, SEPTEMBER FOURTH, TWO THOUSAND FIFTEEN
6 THROUGH MONDAY, SEPTEMBER SEVENTH, TWO THOUSAND FIFTEEN TO THE EXTENT
7 SUCH SALES OF MOTOR FUEL WERE MADE PURSUANT TO SUBDIVISION (S) OF
8 SECTION ELEVEN HUNDRED ELEVEN OF THIS CHAPTER. PROVIDED, HOWEVER, SUCH
9 RETAIL SALES SHALL NOT INCLUDE SALES MADE TO VEHICLES SUBJECT TO HIGHWAY
10 USE TAX UNDER ARTICLE TWENTY-ONE OF THIS CHAPTER.
11 S 3. Section 301-a of the tax law is amended by adding a new subdivi-
12 sion (n) to read as follows:
13 (N) NOTWITHSTANDING ANY PROVISION OF THE LAW TO THE CONTRARY, TAXES
14 IMPOSED ON DIESEL MOTOR FUEL AND MOTOR FUEL FOR THE PRIVILEGE OF ENGAG-
15 ING IN BUSINESS, DOING BUSINESS, EMPLOYING CAPITAL, OWNING OR LEASING
16 PROPERTY, OR MAINTAINING AN OFFICE IN THIS STATE UNDER THIS SECTION
17 SHALL NOT BE IMPOSED ON RETAIL SALES MADE DURING THE PERIOD COMMENCING
18 FRIDAY, MAY TWENTY-NINTH, TWO THOUSAND FIFTEEN THROUGH MONDAY, JUNE
19 FIRST, TWO THOUSAND FIFTEEN, FRIDAY, JULY THIRD, TWO THOUSAND FIFTEEN
20 THROUGH MONDAY, JULY SIXTH, TWO THOUSAND FIFTEEN, AND FRIDAY, SEPTEMBER
21 FOURTH, TWO THOUSAND FIFTEEN THROUGH MONDAY, SEPTEMBER SEVENTH, TWO
22 THOUSAND FIFTEEN TO THE EXTENT SUCH SALES OF DIESEL MOTOR FUEL OR MOTOR
23 FUEL WERE MADE PURSUANT TO SUBDIVISION (S) OF SECTION ELEVEN HUNDRED
24 ELEVEN OF THIS CHAPTER. PROVIDED, HOWEVER, SUCH RETAIL SALES SHALL NOT
25 INCLUDE SALES MADE TO VEHICLES SUBJECT TO HIGHWAY USE TAX UNDER ARTICLE
26 TWENTY-ONE OF THIS CHAPTER.
27 S 4. Section 1111 of the tax law is amended by adding a new subdivi-
28 sion (s) to read as follows:
29 (S)(1) THE SALES TAX IMPOSED BY SUBDIVISION (A) OF SECTION ELEVEN
30 HUNDRED FIVE OF THIS ARTICLE AND THE COMPENSATING USE TAX IMPOSED BY
31 SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE, IN REGARD TO RETAIL SALES OF
32 MOTOR FUEL AND DIESEL MOTOR FUEL SHALL NOT BE IMPOSED DURING THE PERIOD
33 COMMENCING FRIDAY, MAY TWENTY-NINTH, TWO THOUSAND FIFTEEN THROUGH
34 MONDAY, JUNE FIRST, TWO THOUSAND FIFTEEN, FRIDAY, JULY THIRD, TWO THOU-
35 SAND FIFTEEN THROUGH MONDAY, JULY SIXTH, TWO THOUSAND FIFTEEN, AND
36 FRIDAY, SEPTEMBER FOURTH, TWO THOUSAND FIFTEEN THROUGH MONDAY, SEPTEMBER
37 SEVENTH, TWO THOUSAND FIFTEEN. PROVIDED, HOWEVER, SUCH RETAIL SALES
38 SHALL NOT INCLUDE SALES MADE TO VEHICLES SUBJECT TO HIGHWAY USE TAX
39 UNDER ARTICLE TWENTY-ONE OF THIS CHAPTER.
40 (2) THE SALES AND COMPENSATING USE TAXES IMPOSED BY SUBDIVISION (A) OF
41 SECTION ELEVEN HUNDRED NINE OF THIS ARTICLE, IN REGARD TO RETAIL SALES
42 OF MOTOR FUEL AND DIESEL MOTOR FUEL SHALL NOT BE IMPOSED DURING THE
43 PERIOD COMMENCING FRIDAY, MAY TWENTY-NINTH, TWO THOUSAND FIFTEEN THROUGH
44 MONDAY, JUNE FIRST, TWO THOUSAND FIFTEEN, FRIDAY, JULY THIRD, TWO THOU-
45 SAND FIFTEEN THROUGH MONDAY, JULY SIXTH, TWO THOUSAND FIFTEEN, AND
46 FRIDAY, SEPTEMBER FOURTH, TWO THOUSAND FIFTEEN THROUGH MONDAY, SEPTEMBER
47 SEVENTH, TWO THOUSAND FIFTEEN. PROVIDED, HOWEVER, SUCH RETAIL SALES
48 SHALL NOT INCLUDE SALES MADE TO VEHICLES SUBJECT TO HIGHWAY USE TAX
49 UNDER ARTICLE TWENTY-ONE OF THIS CHAPTER.
50 (3) PARAGRAPH ONE OF THIS SUBDIVISION SHALL APPLY TO THE SALE AND
51 COMPENSATING USE TAXES IMPOSED UNDER LOCAL LAWS, ORDINANCES OR RESOL-
52 UTIONS BY A MUNICIPALITY OR CITY PURSUANT TO AUTHORIZATION UNDER THIS
53 CHAPTER, IN REGARD TO MOTOR FUEL AND DIESEL MOTOR FUEL. PROVIDED,
54 HOWEVER, THE LOCAL LEGISLATIVE BODY OF A MUNICIPALITY OR CITY PURSUANT
55 TO AUTHORIZATION UNDER THIS CHAPTER, BY LOCAL LAW, ORDINANCE OR RESOL-
56 UTION IN THE FORM PREPARED BY THE COMMISSIONER, MAY ELECT NOT TO EXEMPT
A. 3541 3
1 TAXES IMPOSED ON RETAIL SALES OF MOTOR AND DIESEL MOTOR FUEL PURSUANT TO
2 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF
3 THIS ARTICLE.
4 S 5. Section 1817 of the tax law is amended by adding a new subdivi-
5 sion (o) to read as follows:
6 (O) (1) EVERY PERSON ENGAGED IN THE RETAIL SALE OF MOTOR FUEL AND/OR
7 DIESEL MOTOR FUEL SHALL COMPLY WITH THE PROVISIONS OF SECTION THREE
8 HUNDRED NINETY-TWO-K OF THE GENERAL BUSINESS LAW BY REDUCING THE PRICES
9 CHARGED FOR MOTOR FUEL AND DIESEL MOTOR FUEL IN AN AMOUNT EQUAL TO ANY
10 REDUCTION IN TAXES IMPOSED ON RETAIL CUSTOMERS RESULTING FROM TAX
11 EXEMPTIONS PURSUANT TO SECTIONS TWO HUNDRED EIGHTY-TWO-D AND TWO HUNDRED
12 EIGHTY-FOUR-F, SUBDIVISION (N) OF SECTION THREE HUNDRED ONE-A AND PARA-
13 GRAPHS ONE, TWO, AND THREE OF SUBDIVISION (S) OF SECTION ELEVEN HUNDRED
14 ELEVEN OF THIS CHAPTER.
15 (2) THE COMMISSIONER, IN COOPERATION WITH THE STATE CONSUMER
16 PROTECTION BOARD, SHALL MONITOR THE PRICES CHARGED BY PERSONS ENGAGED IN
17 THE RETAIL SALE OR DISTRIBUTION OF MOTOR FUEL AND DIESEL MOTOR FUEL.
18 (3) UPON A FINDING BY THE COMMISSIONER THAT A PERSON ENGAGED IN THE
19 RETAIL SALE OF MOTOR FUEL AND/OR DIESEL MOTOR FUEL HAS VIOLATED THE
20 PROVISIONS OF SECTION THREE HUNDRED NINETY-TWO-K OF THE GENERAL BUSINESS
21 LAW, THE COMMISSIONER SHALL PROVIDE NOTICE OF SUCH VIOLATION TO SUCH
22 PERSON AND HOLD A HEARING ON SUCH VIOLATION, WITH AN OPPORTUNITY FOR THE
23 ACCUSED TO BE HEARD, NOT LESS THAN TEN DAYS AFTER NOTICE IS PROVIDED. A
24 VIOLATION OF SECTION THREE HUNDRED NINETY-TWO-K OF THE GENERAL BUSINESS
25 LAW SHALL SUBJECT THE PERSON VIOLATING SUCH SECTION TO A CIVIL PENALTY
26 OF UP TO FIVE THOUSAND DOLLARS FOR EACH DAY SUCH VIOLATION OCCURS.
27 S 6. The general business law is amended by adding a new section 392-k
28 to read as follows:
29 S 392-K. PRICES REDUCED TO REFLECT CHANGE IN TAX COMPUTATION. EVERY
30 PERSON ENGAGED IN THE RETAIL SALE OF MOTOR FUEL AND/OR DIESEL MOTOR FUEL
31 SHALL REDUCE THE PRICE SUCH PERSON CHARGES FOR MOTOR FUEL AND/OR DIESEL
32 MOTOR FUEL IN AN AMOUNT EQUAL TO ANY REDUCTION IN TAXES PAID BY RETAIL
33 CUSTOMERS RESULTING FROM TAX EXEMPTIONS PURSUANT TO SECTIONS TWO HUNDRED
34 EIGHTY-TWO-D AND TWO HUNDRED EIGHTY-FOUR-F, SUBDIVISION (N) OF SECTION
35 THREE HUNDRED ONE-A AND PARAGRAPHS ONE, TWO, AND THREE OF SUBDIVISION
36 (S) OF SECTION ELEVEN HUNDRED ELEVEN OF THE TAX LAW.
37 S 7. Notwithstanding any other provision of this act, exemptions
38 provided under this act shall apply only to (a) motor fuel or diesel
39 motor fuel sold for use directly and exclusively in the engine of a
40 motor vehicle and (b) motor fuel or diesel motor fuel sold by a retail
41 gas station. For purposes of this act and such other provisions of law,
42 "retail gas station" shall mean a filling station where such fuel is
43 stored primarily for sale by delivery directly into the ordinary fuel
44 tank connected with the engine of a motor vehicle to be consumed in the
45 operation of such motor vehicle or where such fuel is stored primarily
46 for sale by delivery directly into the ordinary fuel tank connected with
47 the engine of a vessel to be consumed in the operation of such vessel.
48 S 8. The commissioner of taxation and finance is hereby authorized to
49 require the use of certificates or other documents, and procedures
50 related thereto, to effect the purposes of this act. Provided, further,
51 such purpose shall include refunds of the taxes prepaid by vendors,
52 distributors, and petroleum businesses to the extent retail sales were
53 exempted under this act, and the commissioner of taxation and finance
54 shall be required to administer such refund of taxes as soon as practi-
55 cable. Notwithstanding any other provisions of this act, the vendor
56 shall not be required to collect the taxes imposed on retail sales of
A. 3541 4
1 motor fuel and diesel motor fuel made to vehicles subject to highway use
2 tax under article 21 of the tax law, and the commissioner of taxation
3 and finance shall collect such taxes if such sales made to vehicles
4 subject to highway use tax under article 21 of the tax law were not
5 collected during the exempt sales period under this act.
6 S 9. A municipality may make the election pursuant to paragraph (3) of
7 subdivision (s) of section 1111 of the tax law, as the case may be, by
8 local law, ordinance or resolution. Provided, however, the minimum
9 notice requirements to the commissioner of taxation and finance shall be
10 deemed complied with if such municipality or city mails by certified or
11 registered mail, a certified copy of such local law, ordinance or resol-
12 ution to such commissioner prior to the retail sale period exempted
13 under this act. Notwithstanding any other provisions of law, the
14 commissioner of taxation and finance shall establish emergency regu-
15 lation to comply with the notice requirements.
16 S 10. Notwithstanding any provision of law to the contrary, the
17 commissioner of taxation and finance shall determine and certify to the
18 comptroller the amount of revenue foregone as a result of tax exemptions
19 under this act and shall deposit the amounts certified by such commis-
20 sioner as such revenue foregone to the credit of the funds and accounts
21 affected by this act to the debit of the general fund. Provided, howev-
22 er, the commissioner of taxation and finance shall not deposit the
23 amount of revenue foregone in regard to sales and use taxes exempted on
24 motor fuel and diesel motor fuel pursuant to paragraph (3) of subdivi-
25 sion (s) of section 1111 of the tax law.
26 S 11. This act shall take effect immediately.
