S T A T E O F N E W Y O R K
________________________________________________________________________
8058
2009-2010 Regular Sessions
I N A S S E M B L Y
May 1, 2009
___________
Introduced by M. of A. ZEBROWSKI, JAFFEE -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to certain motor fuel and sales
and compensating use taxes and a solid waste management authority
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (a) of section 1102 of the tax
law, as amended by section 8 of part W-1 of chapter 109 of the laws of
2006, is amended to read as follows:
(1) Every distributor of motor fuel shall pay, as a prepayment on
account of the taxes imposed by this article and pursuant to the author-
ity of article twenty-nine of this chapter, a tax on each gallon of
motor fuel (i) which he OR SHE imports or causes to be imported into
this state for use, distribution, storage or sale in the state or
produces, refines, manufactures or compounds in this state or (ii) if
the tax has not been imposed prior to its sale in this state, which he
OR SHE sells (which acts shall in regard to motor fuel hereinafter in
this article be encompassed by the phrase "imported, manufactured or
sold"), except when imported, manufactured or sold under circumstances
which preclude the collection of such tax by reason of the United States
constitution and of the laws of the United States enacted pursuant ther-
eto or when imported or manufactured by an organization described in
paragraph one or two of subdivision (a) of section eleven hundred
sixteen of this article or A SOLID WASTE MANAGEMENT AUTHORITY OR a
hospital included in the organizations described in paragraph four of
such subdivision for its own use and consumption and except kero-jet
fuel when imported by an airline for use in its airplanes, and except
CNG, and except hydrogen, and except E85 when delivered to a filling
station and placed in a storage tank of such filling station for such
E85 to be dispensed directly into a motor vehicle for use in the opera-
tion of such vehicle.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07527-01-9
A. 8058 2
S 2. Paragraph 1 of subdivision (a) and paragraph 5 of subdivision (b)
of section 1116 of the tax law, paragraph 1 of subdivision (a) as
amended by chapter 530 of the laws of 1976, paragraph 5 of subdivision
(b) as amended by chapter 619 of the laws of 1995, are amended to read
as follows:
(1) The state of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant to
agreement or compact with another state or Canada), SOLID WASTE MANAGE-
MENT AUTHORITY OR ITS DESIGNEE FOR THE SOLE PURPOSE OF HAULING MUNICIPAL
SOLID WASTE FROM ITS FACILITY TO A DESIGNATED LAND FILL SITE SO LONG AS
THE DESIGNEE UTILIZES FUEL FROM THE SOLID WASTE MANAGEMENT AUTHORITY'S
FACILITY, or political subdivisions where it is the purchaser, user or
consumer, or where it is a vendor of services or property of a kind not
ordinarily sold by private persons;
(5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail sales of motor fuel or diesel motor fuel subject to the tax
imposed by sections eleven hundred five and eleven hundred ten of this
article, except that purchases of such fuel by an organization described
in paragraph one or two of subdivision (a) of this section for its own
use or consumption, purchases of motor fuel by a hospital included in
the organizations described in paragraph four of such subdivision for
its own use and consumption, SOLID WASTE MANAGEMENT AUTHORITY OR ITS
DESIGNEE FOR THE SOLE PURPOSE OF HAULING MUNICIPAL SOLID WASTE FROM ITS
FACILITY TO A DESIGNATED LAND FILL SITE SO LONG AS THE DESIGNEE UTILIZES
FUEL FROM THE SOLID WASTE MANAGEMENT AUTHORITY'S FACILITY, purchases of
motor fuel and diesel motor fuel by a fire company or fire department,
as defined in section three of the volunteer firefighters' benefit law
or a voluntary ambulance service, as defined in section three thousand
one of the public health law, for such department, company or service's
own use and consumption for use in firefighting vehicles, apparatus or
equipment, or emergency rescue or first aid response vehicles, apparatus
or equipment, owned and operated by such department, company or service
if such company, department or service qualifies as an exempt organiza-
tion pursuant to the provisions of paragraph four of subdivision (a) of
this section and purchases of diesel motor fuel by an organization
described in paragraph four of such subdivision for its own heating use
and consumption shall be exempt from such tax required to be prepaid and
from retail sales and use taxes on such fuel.
S 3. This act shall take effect on the sixtieth day after it shall
have become a law; provided, however, that the amendments to paragraph 1
of subdivision (a) of section 1102 of the tax law made by section one of
this act shall not affect the expiration of such paragraph and shall be
deemed to expire therewith.