NY State Senate Bill 2009-S3419

Senate Bill S3419

2009-2010 Legislative Session

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 17, 2010	print number 3419a
Feb 17, 2010	amend and recommit to energy and telecommunications
Jan 06, 2010	referred to energy and telecommunications
Mar 18, 2009	referred to energy and telecommunications

Bill Amendments

Original

A (Active)

co-Sponsors

2009-S3419 - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S749
2013-2014: S2194
2015-2016: S3055
2017-2018: S569

2009-S3419 - Summary

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes at the local level.

2009-S3419 - Sponsor Memo

                                 BILL NUMBER:  S3419

 TITLE OF BILL :

An act to amend the tax law, in relation to eliminating state sales
and compensating use taxes on motor fuels and diesel motor fuels and
authorizing localities to eliminate such taxes at the local level


 PURPOSE :

This bill would eliminate state sales and compensating use taxes on
motor fuels and diesel motor fuels and authorizes localities to
eliminate such tax.

 SUMMARY OF PROVISIONS :

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraph (44) titled Motor Fuel and Diesel Motor Fuel.

Subdivision (b) of section 1107 of the Tax Law is amended by adding a
new clause 12.

Subparagraph (i) of and paragraph 1 of subdivision (a) of section 1210
is amended to allow local governments the option of eliminating or
altering the local sales and compensating use tax on motor fuel.

Section 1210 is amended by adding a new subdivision (m) to eliminate
the state sales and compensating use tax on motor fuels.

 JUSTIFICATION :

The price of gasoline has risen dramatically. This excessive price
growth has had a devastating effect on the budgets of families across
New York. This high price of gasoline also threatens to damage the
economic climate of New York State as the cost of transportation;
tourism and agricultural production are forced to deal with exorbitant
costs. Ultimately these costs will be passed on to the consumer thus
providing an additional drain on family budgets.

Faced with such a situation it is incumbent on the New York State
Legislature to look for remedies. Currently, federal, state and local
taxes on the production, distribution, and sale of motor fuel account
for approximately 54% of the price of gasoline at the pump. This tax
burden unnecessarily inflates the price of gasoline. It is therefore
reasonable and responsible to lower these taxes as a means of keeping
the cost of gasoline to a minimum. Also, it is known that tax cuts
spur economic growth. Therefore this legislation can not only ease
financial burdens faced by our families, but also help to create the
jobs New York needs to grow.

 LEGISLATIVE HISTORY :

S.395 (2008)
S.6495 (2006)
A.5728 (2005)

 FISCAL IMPLICATIONS :

Unknown.

 EFFECTIVE DATE :
This act shall take effect on April 1, 2009.

2009-S3419 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3419

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 18, 2009
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

AN  ACT to amend the tax law, in relation to eliminating state sales and
  compensating use taxes on motor  fuels  and  diesel  motor  fuels  and
  authorizing localities to eliminate such taxes at the local level

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) MOTOR FUEL AND DIESEL MOTOR FUEL.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:
  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN RELATING TO MOTOR FUEL AND DIESEL MOTOR FUEL SHALL BE APPLICABLE
PURSUANT TO A LOCAL LAW, ORDINANCE  OR  RESOLUTION  ADOPTED  BY  A  CITY
SUBJECT  TO  THE  PROVISIONS  OF THIS SECTION. SUCH CITY IS EMPOWERED TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR REPEAL SHALL ALSO BE DEEMED TO AMEND  ANY  LOCAL  LAW,  ORDINANCE  OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S  3.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter  57
of the laws of 2008, is amended to read as follows:
  (i) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07177-01-9

S. 3419                             2

provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred  ten  of  this  chapter, except as otherwise provided. Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) of section eleven hundred nineteen of this chapter.  Any  local
law,  ordinance  or  resolution  enacted  by  any city, county or school
district, imposing the taxes authorized by this subdivision, shall  omit
the residential solar energy systems equipment exemption provided for in
subdivision  (ee),  the  clothing and footwear exemption provided for in
paragraph thirty of subdivision (a) and the qualified empire zone enter-
prise exemptions provided for  in  subdivision  (z)  of  section  eleven
hundred  fifteen  of  this  chapter,  unless such city, county or school
district elects otherwise as to either  such  residential  solar  energy
systems  equipment  exemption or such clothing and footwear exemption or
such qualified empire zone enterprise exemptions; provided that if  such
a  city  having  a  population of one million or more in which the taxes
imposed by section eleven hundred seven of this chapter  are  in  effect
enacts  the  resolution  described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described  in  subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution  described  in  subdivision  (n)  of  this section or repeals such
resolution, such resolution or repeal shall also be deemed to amend  any
local  law, ordinance or resolution enacted by such a city imposing such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to subdivision (k), (l) or (n) of this section or at  the  time  of  any
such  repeal;  provided,  further, that any such local law, ordinance or
resolution and section eleven hundred seven of this chapter,  as  deemed
to be amended in the event a city of one million or more enacts a resol-
ution  pursuant  to the authority of subdivision (k), (l) or (n) of this
section, shall be further amended, as provided in section twelve hundred
eighteen of this subpart, so that the residential solar  energy  systems
equipment exemption or the clothing and footwear exemption or the quali-
fied  empire zone enterprise exemptions in any such local law, ordinance
or resolution or in such section eleven hundred seven are the  same,  as
the  case  may  be,  as  the  residential solar energy systems equipment
exemption provided for in subdivision (ee), the  clothing  and  footwear
exemption in paragraph thirty of subdivision (a) or the qualified empire
zone  enterprise exemptions in subdivision (z) of section eleven hundred

S. 3419                             3

fifteen of this chapter.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT  THE  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL
EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION  DESCRIBED  IN
SUBDIVISION  (P) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH RESOL-
UTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL  LAW,  ORDINANCE
OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES PURSUANT TO THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (P)
OF  THIS  SECTION  OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED, FURTHER,
THAT ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  AND  SECTION  ELEVEN
HUNDRED  SEVEN  OF  THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY OF SUBDIVISION (P) OF THIS SECTION,  SHALL  BE  FURTHER  AMENDED,  AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
MOTOR  FUEL AND DIESEL MOTOR FUEL EXEMPTION IN ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER.
  S 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  12  of part GG of chapter 63 of the laws of 2000, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or  December  first;
provided,  that  a  local law, ordinance or resolution providing for the
exemption described in paragraph thirty of subdivision (a) or  providing
for  the  exemptions  described  in  subdivision  (z)  of section eleven
hundred fifteen of this chapter  or  repealing  any  such  exemption  so
provided  and a resolution enacted pursuant to the authority of subdivi-
sion (k) of this section providing such exemption or subdivision (l)  of
this  section  providing  such exemptions or repealing such exemption or
exemptions so  provided  must  go  into  effect  only  on  March  first;
PROVIDED,  FURTHER,  THAT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING
FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)
OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY SUCH
EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY
OF SUBDIVISION (P) OF THIS SECTION PROVIDING SUCH EXEMPTION OR REPEALING
SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT IMMEDIATELY. No such local
law, ordinance or resolution shall be effective unless a certified  copy
of  such  law, ordinance or resolution is mailed by registered or certi-
fied mail to the commissioner at the commissioner's office in Albany  at
least  ninety days prior to the date it is to become effective. However,
the commissioner may waive and reduce  such  ninety-day  minimum  notice
requirement  to a mailing of such certified copy by registered or certi-
fied mail within a period of not less than thirty  days  prior  to  such

S. 3419                             4

effective  date  if  the commissioner deems such action to be consistent
with the commissioner's duties under section  twelve  hundred  fifty  of
this  article  and  the  commissioner  acts  by  resolution.  Where  the
restriction  provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax  and  the  notice  requirement
provided  for  therein  are  applicable  and  have  not been waived, the
restriction and notice requirement in  section  twelve  hundred  twenty-
three of this article shall also apply.
  S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR  THE
SAME  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL  EXEMPT FROM STATE SALES AND
COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION
(A)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
(E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
GOVERNOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THE
TAX  LAW  SHALL  ALSO  BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE)  AND
SHALL  APPLY  TO  SALES  MADE  AND USES OCCURRING ON AND AFTER THAT DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S 6. The commissioner of taxation and finance is hereby authorized  to
implement  the provisions of this act with respect to the elimination of
the imposition of sales tax, additional taxes, and supplemental taxes on
diesel motor fuel and motor fuel and all other  taxes  so  addressed  by
this act.
  S 7. This act shall take effect April 1, 2009.

co-Sponsors

2009-S3419A (ACTIVE) - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S749
2013-2014: S2194
2015-2016: S3055
2017-2018: S569

2009-S3419A (ACTIVE) - Summary

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes at the local level.

2009-S3419A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3419A

 TITLE OF BILL :

An act to amend the tax law, in relation to eliminating state sales
and compensating use taxes on motor fuels and diesel motor fuels and
authorizing localities to eliminate such taxes at the local level


 PURPOSE :

This bill would eliminate state sales and compensating use taxes on
motor fuels and diesel motor fuels and authorizes localities to
eliminate such tax.

 SUMMARY OF PROVISIONS :

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraph (44) titled Motor Fuel and Diesel Motor Fuel.

Subdivision (b) of section 1107 of the Tax Law is amended by adding a
new clause 12.

Subparagraph (i) of and paragraph 1 of subdivision (a) of section 1210
is amended to allow local governments the option of eliminating or
altering the local sales and compensating use tax on motor fuel.

Section 1210 is amended by adding a new subdivision (p) to eliminate
the state sales and compensating use tax on motor fuels.

 JUSTIFICATION :

The price of gasoline has risen dramatically. This excessive price
growth has had a devastating effect on the budgets of families across
New York. This high price of gasoline also threatens to damage the
economic climate of New York State as the cost of transportation,
tourism and agricultural production are forced to deal with exorbitant
costs. Ultimately these costs will be passed on to the consumer thus
providing an additional drain on family budgets.

Faced with such a situation it is incumbent on the New York State
Legislature to look for remedies. Currently, federal, state and local
taxes on the production, distribution, and sale of motor fuel account
for approximately 54% of the price of gasoline at the pump. This tax
burden unnecessarily inflates the price of gasoline. It is therefore
reasonable and responsible to lower these taxes as a means of keeping
the cost of gasoline to a minimum. Also, it is known that tax cuts
spur economic growth. Therefore this legislation can not only ease
financial burdens faced by our families, but also help to create the
jobs New York needs to grow.

 LEGISLATIVE HISTORY :

S.395 (2008)
S.6495 (2006)
A.5728 (2005)

 FISCAL IMPLICATIONS :

Unknown.

 EFFECTIVE DATE :
This act shall take effect on April 1, 2010.

2009-S3419A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3419--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 18, 2009
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee  on  Energy  and
  Telecommunications -- recommitted to the Committee on Energy and Tele-
  communications  in  accordance with Senate Rule 6, sec. 8 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to eliminating state sales  and
  compensating  use  taxes  on  motor  fuels  and diesel motor fuels and
  authorizing localities to eliminate such taxes at the local level

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) MOTOR FUEL AND DIESEL MOTOR FUEL.
  S 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 12 to read as follows:
  (12)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF  THIS  ARTICLE  RELATING TO MOTOR FUEL AND DIESEL MOTOR FUEL
SHALL BE APPLICABLE PURSUANT TO A LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
ADOPTED  BY  A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY
IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW,  ORDINANCE  OR  RESOL-
UTION.  SUCH  ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL
LAW, ORDINANCE OR RESOLUTION ENACTED  BY  SUCH  A  CITY  IMPOSING  TAXES
PURSUANT  TO  THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED
TEN OF THIS CHAPTER.
  S 3. Subparagraph (i) of paragraph 1 of  subdivision  (a)  of  section
1210  of the tax law, as amended by section 34 of part S-1 of chapter 57
of the laws of 2009, is amended to read as follows:
  (i) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07177-02-0

S. 3419--A                          2

the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption provided for in subdivision (ee) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven  hundred  fifteen  of  this  chapter, unless such city, county or
school district elects otherwise as to  either  such  residential  solar
energy  systems  equipment  exemption  or  such  clothing  and  footwear
exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
VISION, SHALL OMIT THE  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL  EXEMPTION
PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEV-
EN  HUNDRED  FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL
DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A  POPU-
LATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI-
VISION (P) OF THIS SECTION OR REPEALS SUCH RESOLUTION,  SUCH  RESOLUTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES  PURSUANT  TO  THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (P)
OF  THIS  SECTION  OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED, FURTHER,
THAT ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  AND  SECTION  ELEVEN
HUNDRED  SEVEN  OF  THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY OF SUBDIVISION (P) OF THIS SECTION,  SHALL  BE  FURTHER  AMENDED,  AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
MOTOR  FUEL AND DIESEL MOTOR FUEL EXEMPTION IN ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN

S. 3419--A                          3

PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER.
  S  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
section 37 of part S-1 of chapter 57 of the laws of 2009, is amended  to
read as follows:
  (d)  A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such  tax,  repealing
or  suspending  such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of  subdivi-
sion  (b)  of  this  section or changing the rate of tax imposed on such
energy sources and services  or  providing  for  the  credit  or  refund
described  in  clause  six  of subdivision (a) of section eleven hundred
nineteen of this chapter must go into effect only on one of the  follow-
ing  dates:  March first, June first, September first or December first;
provided, that a local law, ordinance or resolution  providing  for  the
exemption  described  in  paragraph thirty of subdivision (a) of section
eleven hundred fifteen of this chapter or repealing any  such  exemption
or a local law, ordinance or resolution providing for a refund or credit
described  in subdivision (d) of section eleven hundred nineteen of this
chapter or repealing such provision so provided must go into effect only
on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH  FORTY-FOUR  OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT TO THE AUTHORITY OF SUBDIVISION (P) OF THIS SECTION  PROVIDING  SUCH
EXEMPTION  OR  REPEALING  SUCH  EXEMPTION SO PROVIDED MAY GO INTO EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive unless a certified copy of such law,  ordinance  or  resolution  is
mailed  by  registered  or  certified  mail  to  the commissioner at the
commissioner's office in Albany at least ninety days prior to  the  date
it  is  to  become  effective.  However,  the commissioner may waive and
reduce such ninety-day minimum notice requirement to a mailing  of  such
certified  copy  by  registered or certified mail within a period of not
less than thirty days prior to such effective date if  the  commissioner
deems  such action to be consistent with the commissioner's duties under
section twelve hundred fifty of this article and the  commissioner  acts
by  resolution.  Where  the  restriction  provided for in section twelve
hundred twenty-three of this article as to the effective date of  a  tax
and  the notice requirement provided for therein are applicable and have
not been waived, the  restriction  and  notice  requirement  in  section
twelve hundred twenty-three of this article shall also apply.
  S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR  THE
SAME  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL  EXEMPT FROM STATE SALES AND
COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION
(A)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
(E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION

S. 3419--A                          4

ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-FOUR  OF  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE
TAX LAW SHALL ALSO BE EXEMPT  FROM  SALES  AND  COMPENSATING  USE  TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION  TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
diesel  motor  fuel  and  motor fuel and all other taxes so addressed by
this act.
  S 7. This act shall take effect April 1, 2010.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S3419

Share this bill

Sponsored By

Catharine Young

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Bill Amendments

co-Sponsors

Michael H. Ranzenhofer

2009-S3419 - Details

2009-S3419 - Summary

2009-S3419 - Sponsor Memo

2009-S3419 - Bill Text download pdf

co-Sponsors

Michael H. Ranzenhofer

2009-S3419A (ACTIVE) - Details

2009-S3419A (ACTIVE) - Summary

2009-S3419A (ACTIVE) - Sponsor Memo

2009-S3419A (ACTIVE) - Bill Text download pdf

Comments