Bill Text: NY S02717 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 2717 (Prior Session Legislation)

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-01-27 - PRINT NUMBER 2717A [S02717 Detail]

Download: New_York-2011-S02717-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2717
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 31, 2011
                                      ___________
       Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       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 added by chapter 261 of the laws of 1988, is amended to read  as
    3  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 (k) to read as follows:
   12    (K)  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.
                                                                  LBD05230-01-1