Assembly Bill A9498A

2021-2022 Legislative Session

Establishes a cap on the amount of sales tax charged on the sale of motor fuel and diesel motor fuel

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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Bill Amendments

co-Sponsors

2021-A9498 - Details

See Senate Version of this Bill:
S8539
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §47, Tax L

2021-A9498 - Summary

Establishes a twenty-five and three quarters cents per gallon cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap.

2021-A9498 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9498
 
                           I N  A S S E M B L Y
 
                              March 10, 2022
                                ___________
 
 Introduced  by M. of A. HUNTER, WOERNER, JONES -- read once and referred
   to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a  cap  on  the
   amount of sales tax charged on the sale of motor fuel and diesel motor
   fuel;  and providing for the repeal of such provisions upon expiration
   thereof

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The tax law is amended by adding a new section 47 to read
 as follows:
   § 47. CAP ON SALES TAX FOR THE SALE OF MOTOR  FUEL  AND  DIESEL  MOTOR
 FUEL.  (A) FOR PURPOSES OF THIS SECTION:
   (1)  "MOTOR  FUEL" AND "DIESEL MOTOR FUEL" SHALL HAVE THE SAME MEANING
 AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (2) "FILLING STATION" SHALL HAVE  THE  SAME  MEANING  AS  SECTION  TWO
 HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3)  "RETAIL  SALE"  AND "SOLD AT RETAIL" SHALL MEAN ANY SALE OF MOTOR
 FUEL OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN  A
 MOTOR VEHICLE.
   (4)  "RETAIL  SELLER"  SHALL  MEAN  ANY PERSON WHO SELLS MOTOR FUEL OR
 DIESEL MOTOR FUEL AT RETAIL.
   (5) "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED  EIGHTY-
 TWO OF THIS CHAPTER.
   (B) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY,
 THERE  SHALL  BE  ESTABLISHED  A  CAP ON THE SALES TAX OF MOTOR FUEL AND
 DIESEL MOTOR  FUEL  OF  TWENTY-FIVE  CENTS  PER  GALLON  TOTAL,  EQUALLY
 DISTRIBUTED  BETWEEN  BOTH  THE  STATE  SALES  TAX RATE AND ANY LIKE TAX
 IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF  THIS  CHAP-
 TER.
   (C) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY,
 RETAIL SELLERS SHALL ADJUST THE COST OF MOTOR FUEL AND DIESEL MOTOR FUEL
 TO  REFLECT  THE  MAXIMUM  TWENTY-FIVE CENTS PER GALLON SALES TAX ESTAB-
 LISHED PURSUANT TO THIS SECTION.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed one year after such date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

co-Sponsors

2021-A9498A (ACTIVE) - Details

See Senate Version of this Bill:
S8539
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §47, Tax L

2021-A9498A (ACTIVE) - Summary

Establishes a twenty-five and three quarters cents per gallon cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap.

2021-A9498A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9498--A
 
                           I N  A S S E M B L Y
 
                              March 10, 2022
                                ___________
 
 Introduced  by M. of A. HUNTER, WOERNER, JONES, LUPARDO -- read once and
   referred to the Committee on Ways and Means --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee
 
 AN ACT to amend the tax law, in relation to establishing a  cap  on  the
   amount of tax charged on the sale of motor fuel and diesel motor fuel;
   and providing for the repeal of such provisions upon expiration there-
   of
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 47  to  read
 as follows:
   §  47.  CAP  ON  TAX FOR THE SALE OF MOTOR FUEL AND DIESEL MOTOR FUEL.
 (A) FOR PURPOSES OF THIS SECTION:
   (1) "MOTOR FUEL" AND "DIESEL MOTOR FUEL" SHALL HAVE THE  SAME  MEANING
 AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (2)  "FILLING  STATION"  SHALL  HAVE  THE  SAME MEANING AS SECTION TWO
 HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3) "RETAIL SALE" AND "SOLD AT RETAIL" SHALL MEAN ANY  SALE  OF  MOTOR
 FUEL  OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN A
 MOTOR VEHICLE.
   (4) "RETAIL SELLER" SHALL MEAN ANY PERSON  WHO  SELLS  MOTOR  FUEL  OR
 DIESEL MOTOR FUEL AT RETAIL.
   (5)  "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED EIGHTY-
 TWO OF THIS CHAPTER.
   (B) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY,
 THERE SHALL BE ESTABLISHED A CAP ON THE TAX OF  MOTOR  FUEL  AND  DIESEL
 MOTOR FUEL OF TWENTY-FIVE AND THREE QUARTERS CENTS PER GALLON TOTAL.  OF
 THE TWENTY-FIVE AND THREE QUARTERS CENTS, UP TO SEVENTEEN CENTS SHALL BE
 ALLOCATED TO THE STATE AND UP TO EIGHT AND THREE QUARTERS CENTS SHALL BE
 ALLOCATED TO THE COUNTY OR CITY IN WHICH THE FILLING STATION IS LOCATED.
 THE FOLLOWING NEW YORK STATE TAXES SHALL EQUAL SEVENTEEN CENTS IN TOTAL-
 ITY:
   (1) NEW YORK STATE PETROLEUM BUSINESS TAX;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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