Bill Text: NY A08052 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides for a sales tax exemption for commercial fishermen; allows for a diesel motor fuel and motor fuel tax exemption when such fuel is used in the operation of commercial fishing vessels.

Spectrum: Moderate Partisan Bill (Republican 6-1)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A08052 Detail]

Download: New_York-2011-A08052-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8052
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 27, 2011
                                      ___________
       Introduced by M. of A. THIELE, MURRAY, SALADINO -- Multi-Sponsored by --
         M. of A. CONTE, FITZPATRICK, McDONOUGH, RAIA -- read once and referred
         to the Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to providing for a sales tax
         exemption for commercial fishermen
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  301-b  of the tax law is amended by adding a new
    2  subdivision (j) to read as follows:
    3    (J) DIESEL MOTOR FUEL AND MOTOR FUEL USED IN THE OPERATION OF  COMMER-
    4  CIAL  FISHING VESSELS. DIESEL MOTOR FUEL OR MOTOR FUEL PURCHASED IN THIS
    5  STATE BY A COMMERCIAL FISHERMAN AT RETAIL WHEREIN (1) SUCH DIESEL  MOTOR
    6  FUEL  OR  SUCH  MOTOR  FUEL  IS DELIVERED BY A PUMP EQUIPPED WITH A HOSE
    7  DIRECTLY INTO THE FUEL TANK OF A COMMERCIAL FISHING VESSEL TO BE USED AS
    8  FUEL IN THE OPERATION OF SUCH VESSEL FOR THE PURPOSE OF ENGAGING IN  THE
    9  COMMERCIAL  HARVESTING OF FISH FOR SALE; AND (2) SUCH VESSEL IS OPERATED
   10  BY A COMMERCIAL FISHERMAN; BUT ONLY WHERE SUCH PURCHASER  POSSESSES  AND
   11  OFFERS  AT  THE TIME OF THE PURCHASE EVIDENCE OF EXEMPT STATUS AS ISSUED
   12  BY THE COMMISSIONER. PROVIDED,  HOWEVER,  THAT  THE  COMMISSIONER  SHALL
   13  REQUIRE  THAT  SUCH COMMERCIAL FISHERMAN SHALL AT LEAST ANNUALLY PROVIDE
   14  THE COMMISSIONER WITH DOCUMENTARY PROOF THAT SUCH PERSON  QUALIFIES  FOR
   15  ANY  EXEMPTION OF TAX PROVIDED BY THIS SECTION AS THE COMMISSIONER DEEMS
   16  APPROPRIATE.
   17    S 2. This act shall take effect January 1, 2013  and  shall  apply  to
   18  sales  and  uses  occurring  prior  to, on or after that date; provided,
   19  however, that the commissioner of taxation and finance shall be  author-
   20  ized on and after the date this act shall have become a law to adopt and
   21  amend  any  rules  or  regulations  and  issue  any procedures, forms or
   22  instructions necessary to implement the provisions of this  act  on  its
   23  effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11671-01-1