S T A T E O F N E W Y O R K
________________________________________________________________________
962
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. CAHILL, WEPRIN, MORELLE, DESTITO, LUPARDO,
GUNTHER, CARROZZA, ROSENTHAL, PHEFFER -- Multi-Sponsored by -- M. of
A. EDDINGTON, ENGLEBRIGHT -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to eliminating the residential
restriction for heating exemptions
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (d) of section 301-b of the tax law, as amended
by section 2 of part H of chapter 407 of the laws of 1999, subparagraph
(C) of paragraph 2 as amended by section 1 of part X of chapter 63 of
the laws of 2000, is amended to read as follows:
(d) Sales to consumers for heating purposes. [(1) Total residential
heating] HEATING exemption. (A) Unenhanced diesel motor fuel sold by a
petroleum business registered under article twelve-A of this chapter as
a distributor of diesel motor fuel or residual petroleum product sold by
a petroleum business registered under this article as a residual petro-
leum product business to the consumer exclusively for [residential]
heating purposes.
(B) Enhanced diesel motor fuel sold by a petroleum business registered
under article twelve-A of this chapter as a distributor of diesel motor
fuel to the consumer exclusively for [residential] heating purposes but
only if such enhanced diesel motor fuel is delivered into a storage tank
which is not equipped with a hose or other apparatus by which such fuel
can be dispensed into the fuel tank of a motor vehicle and such storage
tank is attached to the heating unit burning such fuel, provided, that
with respect to each delivery of such fuel over four thousand five
hundred gallons, to obtain this exemption there shall be required a
certificate signed by the purchaser stating that the product will be
used exclusively for [residential] heating purposes.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00665-01-9
A. 962 2
[(2) Partial non-residential heating exemption. (A) Unenhanced diesel
motor fuel sold by a petroleum business registered under article
twelve-A of this chapter as a distributor of diesel motor fuel or resi-
dual petroleum product sold by a petroleum business registered under
this article as a residual petroleum product business to the consumer
exclusively for heating, other than residential heating purposes.
(B) Enhanced diesel motor fuel sold by a petroleum business registered
under article twelve-A of this chapter as a distributor of diesel motor
fuel to the consumer exclusively for heating, other than residential
heating purposes, but only if such enhanced diesel motor fuel is deliv-
ered into a storage tank which is not equipped with a hose or other
apparatus by which such fuel can be dispensed into the fuel tank of a
motor vehicle and such storage tank is attached to the heating unit
burning such fuel, provided, that with respect to each delivery of such
fuel over four thousand five hundred gallons, to obtain this exemption
there shall be required a certificate signed by the purchaser stating
that the product will be used exclusively for heating, other than resi-
dential heating purposes.
(C) Calculation of partial exemption. Notwithstanding any other
provision of this article, commencing April first, two thousand one and
ending August thirty-first, two thousand two, the amount of the partial
exemption under this paragraph shall be determined by multiplying the
quantity of diesel motor fuel and residual petroleum product eligible
for the exemption times the sum of the then current rate of the supple-
mental tax imposed by section three hundred one-j of this article and
twenty percent of the then current rate of the tax imposed by section
three hundred one-a of this article, with respect to the specific diesel
motor fuel or residual petroleum product rate, as the case may be, and
commencing September first, two thousand two, the amount of the partial
exemption under this paragraph shall be determined by multiplying the
quantity of diesel motor fuel and residual petroleum product eligible
for the exemption times the sum of the then current rate of the supple-
mental tax imposed by section three hundred one-j of this article and
forty-six percent of the then current rate of the tax imposed by section
three hundred one-a of this article, with respect to the specific diesel
motor fuel or residual petroleum product rate, as the case may be.]
S 2. Subdivision (a) of section 301-c of the tax law, as amended by
section 4 of part H of chapter 407 of the laws of 1999 and subparagraph
(B) of paragraph 2 as amended by section 2 of part X of chapter 63 of
the laws of 2000, is amended to read as follows:
(a) Diesel motor fuel used for heating purposes. [(1) Total residen-
tial heating] HEATING reimbursement. Diesel motor fuel purchased in this
state and sold by such purchaser to a consumer for use exclusively for
[residential] heating purposes but only where (i) such diesel motor fuel
is delivered into a storage tank which is not equipped with a hose or
other apparatus by which such fuel can be dispensed into the fuel tank
of a motor vehicle and such storage tank is attached to the heating unit
burning such fuel, (ii) the tax imposed pursuant to this article has
been paid with respect to such diesel motor fuel and the entire amount
of such tax has been absorbed by such purchaser, and (iii) such purchas-
er possesses documentary proof satisfactory to the commissioner evidenc-
ing the absorption by it of the entire amount of the tax imposed pursu-
ant to this article. Provided, however, that the commissioner is
authorized, in the event that the commissioner determines that it would
not threaten the integrity of the administration and enforcement of the
tax imposed by this article, to provide a reimbursement with respect to
A. 962 3
a retail sale to a consumer for [residential] heating purposes of less
than ten gallons of diesel motor fuel provided such fuel is not
dispensed into the tank of a motor vehicle. Provided, further, that with
respect to each delivery of enhanced diesel motor fuel of over four
thousand five hundred gallons, to obtain this reimbursement there shall
be required a certificate signed by the consumer stating that the prod-
uct will be used exclusively for [residential] heating purposes.
[(2) Partial non-residential heating reimbursement. (A) Diesel motor
fuel purchased in this state and sold by such purchaser to a consumer
for use exclusively for heating, other than for residential heating
purposes, but only where (i) such diesel motor fuel is delivered into a
storage tank which is not equipped with a hose or other apparatus by
which such fuel can be dispensed into the fuel tank of a motor vehicle
and such storage tank is attached to the heating unit burning such fuel,
(ii) the tax imposed pursuant to this article has been paid with respect
to such diesel motor fuel and the entire amount of such tax has been
absorbed by such purchaser, and (iii) such purchaser possesses documen-
tary proof satisfactory to the commissioner evidencing the absorption by
it of the entire amount of the tax imposed pursuant to this article.
Provided, however, that with respect to each delivery of enhanced diesel
motor fuel of over four thousand five hundred gallons, to obtain this
reimbursement there shall be required a certificate signed by the
consumer stating that the product will be used exclusively for heating,
other than for residential heating purposes.
(B) Calculation of partial reimbursement. Notwithstanding any other
provision of this article, commencing April first, two thousand one and
ending August thirty-first, two thousand two, the amount of the
reimbursement under this paragraph shall be determined by multiplying
the quantity of diesel motor fuel eligible for the reimbursement times
the sum of the then current rate of the supplemental tax imposed by
section three hundred one-j of this article and twenty percent of the
then current rate of the tax imposed by section three hundred one-a of
this article, with respect to the specific diesel motor fuel rate, as
the case may be, and commencing September first, two thousand two, the
amount of the reimbursement under this paragraph shall be determined by
multiplying the quantity of diesel motor fuel eligible for the
reimbursement times the sum of the then current rate of the supplemental
tax imposed by section three hundred one-j of this article and forty-six
percent of the then current rate of the tax imposed by section three
hundred one-a of this article, with respect to the specific diesel motor
fuel rate, as the case may be.]
S 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2010.