S T A T E O F N E W Y O R K
________________________________________________________________________
1445
2015-2016 Regular Sessions
I N S E N A T E
January 12, 2015
___________
Introduced by Sen. O'MARA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
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 exemption times the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07419-01-5
S. 1445 2
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 non-highway 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 23 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(a) Non-highway Diesel motor fuel used for heating purposes. [(1)
Total residential heating] HEATING reimbursement. Non-highway 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 non-highway diesel motor fuel is delivered into a storage
tank which is not equipped with a hose or other apparatus by which such
non-highway Diesel motor fuel can be dispensed into the fuel tank of a
motor vehicle and such storage tank is attached to the heating unit
burning such non-highway Diesel motor fuel, (ii) the tax imposed pursu-
ant to this article has been paid with respect to such non-highway
diesel motor fuel and the entire amount of such tax has been absorbed by
such purchaser, and (iii) such purchaser possesses documentary 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 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 retail sale to a consumer for
residential heating purposes of less than ten gallons of non-highway
diesel motor fuel provided such fuel is not dispensed into the tank of a
motor vehicle.
[(2) Partial non-residential heating reimbursement. (A) Non-highway
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 non-highway diesel motor fuel
is delivered into a storage tank which is not equipped with a hose or
other apparatus by which such non-highway Diesel motor fuel can be
dispensed into the fuel tank of a motor vehicle and such storage tank is
attached to the heating unit burning such non-highway Diesel motor fuel,
(ii) the tax imposed pursuant to this article has been paid with respect
to such non-highway diesel motor fuel and the entire amount of such tax
has been absorbed by such purchaser, and (iii) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article.
(B) Calculation of partial reimbursement. Notwithstanding any other
provision of this article, the amount of the reimbursement under this
paragraph shall be determined by multiplying the quantity of non-highway
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 non-highway diesel motor fuel rate, as the case may
be.]
S 3. This act shall take effect on the one hundred eightieth day after
it shall have become a law.
