Assembly Bill A983

2015-2016 Legislative Session

Provides a tax exemption for petroleum products that are purchased for heating purposes

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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

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2015-A983 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยงยง301-b & 301-c, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A962
2011-2012: A33
2013-2014: A1378
2017-2018: A39
2019-2020: A194
2021-2022: A874

2015-A983 (ACTIVE) - Summary

Provides a tax exemption for petroleum products that are purchased for heating purposes.

2015-A983 (ACTIVE) - Bill Text download pdf

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

                                   983

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             January 8, 2015
                               ___________

Introduced  by  M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ENGLE-
  BRIGHT, GUNTHER, LUPARDO, MORELLE, ROSENTHAL -- 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 21 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
  (d) Sales to consumers for heating purposes.  [(1)  Total  residential
heating]  HEATING  exemption.  Non-highway  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 only if such non-highway 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 vehi-
cle and such storage tank is attached to the heating unit  burning  such
fuel.
  [(2) Partial non-residential heating exemption. (A) Non-highway 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 only if
such  non-highway  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
  (B) Calculation of partial exemption. The partial exemption under this
paragraph shall be determined by multiplying the quantity of non-highway
diesel motor fuel  and  residual  petroleum  product  eligible  for  the

              

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