Bill Text: NY A03788 | 2015-2016 | General Assembly | Introduced

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Bill Title: Exempts diesel motor fuel used by and sold to ambulance services from certain taxes.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A03788 Detail]

Download: New_York-2015-A03788-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3788
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 27, 2015
                                      ___________
       Introduced  by  M.  of  A.  MORELLE, SCHIMMINGER, GALEF, ORTIZ, GUNTHER,
         ABBATE, CLARK -- Multi-Sponsored by -- M. of A. COLTON, COOK, CYMBROW-
         ITZ, LUPARDO, MAGEE, NOLAN, WRIGHT -- read once and  referred  to  the
         Committee on Ways and Means
       AN ACT to amend the tax law, in relation to exempting fuel used by ambu-
         lance services from certain taxes
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph (a) of subdivision 3 of section 282-a of the  tax
    2  law,  as  amended  by  section  5 of part K of chapter 61 of the laws of
    3  2011, is amended to read as follows:
    4    (a) The tax imposed by this section shall not apply  to  the  sale  of
    5  untaxed  Diesel motor fuel to or the use of such fuel by an organization
    6  described in paragraph one or two of subdivision (a) of  section  eleven
    7  hundred  sixteen  of this chapter, OR AN AMBULANCE SERVICE AS DEFINED IN
    8  SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW, where  such  Diesel
    9  motor fuel is used by such organization for its own use or consumption.
   10    S  2. Section 301-b of the tax law is amended by adding a new subdivi-
   11  sion (j) to read as follows:
   12    (J) SALES OF DIESEL MOTOR FUEL TO AMBULANCE SERVICES.    DIESEL  MOTOR
   13  FUEL  SOLD TO AN AMBULANCE SERVICE, AS DEFINED IN SECTION THREE THOUSAND
   14  ONE OF THE PUBLIC HEALTH LAW, WHERE SUCH DIESEL MOTOR FUEL  IS  USED  BY
   15  SUCH AMBULANCE SERVICE FOR ITS OWN USE AND CONSUMPTION.
   16    S  3.  Subdivision  (a)  of  section 1115 of the tax law is amended by
   17  adding a new paragraph 9-a to read as follows:
   18    (9-A) FUEL SOLD TO AN AMBULANCE SERVICE AS DEFINED  IN  SECTION  THREE
   19  THOUSAND ONE OF THE PUBLIC HEALTH LAW FOR USE IN ITS AMBULANCES.
   20    S  4.  This  act  shall  take  effect  on  the first of September next
   21  succeeding the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04679-01-5