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

                                 6375--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             March 26, 2013
                               ___________

Introduced  by  M.  of  A. P. LOPEZ, RAIA, GRAF, STEC, HAWLEY, RA, OAKS,
  BORELLI, LALOR, FINCH, COLTON, TENNEY -- Multi-Sponsored by --  M.  of
  A.  ARROYO,  BARCLAY, CROUCH, LUPINACCI, MAGEE, McDONOUGH, McLAUGHLIN,
  PALMESANO, PERRY, SALADINO -- read once and referred to the  Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the tax law, in relation to exempting certain veterans
  organizations from tax on non-highway diesel motor fuel used for heat-
  ing purposes

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

  Section  1.  Paragraph 5 of subdivision (b) of section 1116 of the tax
law, as amended by chapter 619 of the laws of 1995, is amended  to  read
as follows:
  (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, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08313-03-4
              

A. 6375--A                          2

operated by such department, company or service if such company, depart-
ment or service qualifies as an  exempt  organization  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 OR FIVE 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 2. This act shall take effect September 1, 2014, and shall apply  to
sales  made, uses occurring and services rendered on or after such date,
in accordance with applicable transitional provisions in  sections  1106
and 1217 of the tax law.