Bill Text: NY A09498 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 9498 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Establishes a twenty-five and three quarters cents per gallon cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2022-03-22 - print number 9498a [A09498 Detail]

Download: New_York-2021-A09498-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          9498

                   IN ASSEMBLY

                                     March 10, 2022
                                       ___________

        Introduced  by M. of A. HUNTER, WOERNER, JONES -- read once and referred
          to the Committee on Ways and Means

        AN ACT to amend the tax law, in relation to establishing a  cap  on  the
          amount of sales tax charged on the sale of motor fuel and diesel motor
          fuel;  and providing for the repeal of such provisions upon expiration
          thereof

          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 47 to read
     2  as follows:
     3    § 47. Cap on sales tax for the sale of motor  fuel  and  diesel  motor
     4  fuel.  (a) For purposes of this section:
     5    (1)  "Motor  fuel" and "diesel motor fuel" shall have the same meaning
     6  as section two hundred eighty-two of this chapter.
     7    (2) "Filling station" shall have  the  same  meaning  as  section  two
     8  hundred eighty-two of this chapter.
     9    (3)  "Retail  sale"  and "sold at retail" shall mean any sale of motor
    10  fuel or diesel motor fuel at a filling station to a person for use in  a
    11  motor vehicle.
    12    (4)  "Retail  seller"  shall  mean  any person who sells motor fuel or
    13  diesel motor fuel at retail.
    14    (5) "Sale" shall have the same meaning as section two hundred  eighty-
    15  two of this chapter.
    16    (b) Notwithstanding any other law, rule or regulation to the contrary,
    17  there  shall  be  established  a  cap on the sales tax of motor fuel and
    18  diesel motor  fuel  of  twenty-five  cents  per  gallon  total,  equally
    19  distributed  between  both  the  state  sales  tax rate and any like tax
    20  imposed pursuant to the authority of article twenty-nine of  this  chap-
    21  ter.
    22    (c) Notwithstanding any other law, rule or regulation to the contrary,
    23  retail sellers shall adjust the cost of motor fuel and diesel motor fuel
    24  to  reflect  the  maximum  twenty-five cents per gallon sales tax estab-
    25  lished pursuant to this section.
    26    § 2. This act shall take effect immediately and shall  expire  and  be
    27  deemed repealed one year after such date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14995-02-2