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

                                  6084

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 13, 2015
                               ___________

Introduced  by M. of A. LOPEZ -- read once and referred to the Committee
  on Ways and Means

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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07063-01-5

              

A. 6084                             2

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, 2016, 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.