Bill Text: NY S05074 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes and directs the tax commissioner to calculate tax rate for motor fuel and diesel motor fuel in Nassau and Suffolk counties if the commissioner determines the price of motor fuel and diesel motor fuel does not result in the payment of sales tax refunds based on the prepayment amount.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05074 Detail]

Download: New_York-2017-S05074-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5074
                               2017-2018 Regular Sessions
                    IN SENATE
                                      March 7, 2017
                                       ___________
        Introduced  by  Sen.  BOYLE  -- 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 motor fuel and diesel tax in
          Nassau and Suffolk counties
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph 2 of subdivision (e) of section 1111 of the tax
     2  law, as amended by section 1 of part LL of chapter 59  of  the  laws  of
     3  2014, is amended to read as follows:
     4    (2)  (i) Where the motor fuel is imported, manufactured or sold in, or
     5  diesel motor fuel is sold or used in the region referred to in  subpara-
     6  graph  (i)  of paragraph one of this subdivision, the tax required to be
     7  prepaid pursuant to section eleven hundred two of this article  on  each
     8  gallon of such fuel shall be seventeen and one-half cents.
     9    (ii)  Where motor fuel is imported, manufactured or sold in, or diesel
    10  motor fuel is sold or used in the region  referred  to  in  subparagraph
    11  (ii)  of  paragraph  one  of  this  subdivision,  the tax required to be
    12  prepaid pursuant to section eleven hundred two of this article  on  each
    13  gallon  of such fuel shall be twenty-one cents.  Except when the commis-
    14  sioner determines that the price of motor  fuel  or  diesel  motor  fuel
    15  results  in  the payment of sales tax refunds based on the amount of the
    16  prepayment provided for in this section, the commissioner, based on such
    17  determination, is authorized and empowered to  prescribe  from  time  to
    18  time, the amount of tax prepayment provided by this subparagraph for the
    19  second  region to be collected upon each gallon of motor fuel and diesel
    20  motor fuel sold at retail in the second region. Such calculation by  the
    21  commissioner  shall  be  based on the average retail sales in the second
    22  region. The commissioner shall determine  a  prepayment  rate  which  is
    23  approximately  equal  to the percentage of the prepayment rate otherwise
    24  applicable without causing refunds, based on the amount of  tax  prepay-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10317-01-7
        S. 5074                             2
     1  ment,  considering the regional average retail sales prices of such fuel
     2  in the second region. Such amended schedules with reference to  the  tax
     3  required  by  this  subparagraph  to  be prepaid on motor fuel or diesel
     4  motor fuel, may fix the rate per gallon in multiples of one-tenth of one
     5  cent,  depending,  in the case of such fuel, on the average retail sales
     6  prices in the second region, where such fuel is, as  the  case  may  be,
     7  imported,  manufactured,  sold  or used. Where schedules fixing the rate
     8  per gallon in multiples of one-tenth of one cent have been  promulgated,
     9  the  price  shown  on  any  metered pump or other dispensing device from
    10  which the fuel is sold to a purchaser of fuel to be  delivered  directly
    11  to  any  vehicle  propelled  by  such fuel, shall include the tax at the
    12  prepayment rate so fixed.
    13    (iii) Where motor fuel is imported, manufactured or sold in, or diesel
    14  motor fuel is sold or used in the region  referred  to  in  subparagraph
    15  (iii)  of  paragraph  one  of  this  subdivision, the tax required to be
    16  prepaid pursuant to section eleven hundred two of this article  on  each
    17  gallon of such fuel shall be sixteen cents.
    18    § 2. This act shall take effect immediately.