Bill Text: NY S08539 | 2021-2022 | General Assembly | Introduced
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 2-0)
Status: (Introduced - Dead) 2022-03-11 - PRINT NUMBER 8539A [S08539 Detail]
Download: New_York-2021-S08539-Introduced.html
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 2-0)
Status: (Introduced - Dead) 2022-03-11 - PRINT NUMBER 8539A [S08539 Detail]
Download: New_York-2021-S08539-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8539 IN SENATE March 9, 2022 ___________ Introduced by Sen. MANNION -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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