Bill Text: NY A07182 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes counties to lower or eliminate the tax on energy sources imposed on businesses in such county; does not apply to diesel fuels used for the operation of any vehicle.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A07182 Detail]

Download: New_York-2011-A07182-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7182
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 15, 2011
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on Ways and Means
       AN  ACT to amend the tax law, in relation to authorizing the counties to
         lower or eliminate the tax on energy sources imposed on businesses  in
         such county
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision (a) of section 1210 of the tax law  is  amended
    2  by adding a new paragraph 3-a to read as follows:
    3    (3-A)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ANY
    4  COUNTY, MAY, BY LOCAL LAW, PROVIDE THAT THE TAXES IMPOSED,  PURSUANT  TO
    5  THIS  SUBDIVISION,  BY SUCH COUNTY ON THE RETAIL SALE OR USE OF FUEL OIL
    6  AND COAL USED FOR BUSINESS PURPOSES, THE RETAIL SALE OR USE OF WOOD USED
    7  FOR BUSINESS HEATING PURPOSES AND THE SALE, OTHER THAN  FOR  RESALE,  OF
    8  PROPANE  (EXCEPT  WHEN  SOLD  IN  CONTAINERS  OF  LESS  THAN ONE HUNDRED
    9  POUNDS), NATURAL GAS, ELECTRICITY, STEAM AND  GAS,  ELECTRIC  AND  STEAM
   10  SERVICES  USED FOR BUSINESS PURPOSES MAY BE IMPOSED AT A LOWER RATE THAN
   11  THE UNIFORM LOCAL RATE IMPOSED PURSUANT TO THE OPENING PARAGRAPH OF THIS
   12  SECTION, AS LONG AS SUCH RATE IS ONE OF THE  RATES  AUTHORIZED  BY  SUCH
   13  PARAGRAPH OR SUCH SALE OR USE MAY BE EXEMPTED FROM SUCH TAXES. PROVIDED,
   14  HOWEVER,  SUCH  LOWER  RATE  SHALL  APPLY TO ALL SUCH ENERGY SOURCES AND
   15  SERVICES AND AT THE SAME RATE AND  NO  SUCH  EXEMPTION  MAY  BE  ENACTED
   16  UNLESS  SUCH  EXEMPTION APPLIES TO ALL SUCH ENERGY SOURCES AND SERVICES.
   17  THE PROVISIONS OF THIS PARAGRAPH SHALL NOT APPLY TO A SALE OR USE OF (I)
   18  DIESEL MOTOR FUEL WHICH INVOLVES A DELIVERY AT A FILLING STATION OR INTO
   19  A REPOSITORY WHICH IS EQUIPPED WITH A HOSE OR OTHER APPARATUS  BY  WHICH
   20  SUCH  FUEL  CAN  BE  DISPENSED INTO THE FUEL TANK OF A MOTOR VEHICLE AND
   21  (II) ENHANCED DIESEL MOTOR FUEL EXCEPT IN THE CASE OF A SALE OR  USE  OF
   22  SUCH  ENHANCED  DIESEL MOTOR FUEL USED EXCLUSIVELY FOR BUSINESS PURPOSES
   23  WHICH IS DELIVERED INTO A STORAGE TANK WHICH IS NOT EQUIPPED WITH A HOSE
   24  OR OTHER APPARATUS BY WHICH SUCH FUEL CAN BE  DISPENSED  INTO  THE  FUEL
   25  TANK OF A MOTOR VEHICLE AND SUCH STORAGE TANK IS ATTACHED TO THE HEATING
   26  UNIT BURNING SUCH FUEL.
   27    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10683-01-1