NY State Senate Bill 2021-S3097

Senate Bill S3097

2021-2022 Legislative Session

Exempts from sales and compensating use taxes any propane or propane tank purchased by a restaurant or food service establishment for use in outdoor dining during the COVID-19 state disaster emergency

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jan 27, 2021	referred to budget and revenue

2021-S3097 (ACTIVE) - Details

See Assembly Version of this Bill:: A7046
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 210-B & 606, Tax L

2021-S3097 (ACTIVE) - Summary

2021-S3097 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3097

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting from sales and
compensating use taxes any empty propane tank, pre-filled propane tank
or propane dispensed into a propane tank purchased by a restaurant or
food service establishment for use in outdoor dining during the novel
coronavirus (COVID-19) state disaster emergency

 
PURPOSE:

This legislation exempts from sales and compensating use taxes any empty
propane tank, pre-filed propane tank, or propane dispensed into a
propane tank used by a restaurant for use in outdoor dining during the
declared COVID-19 emergency.

 
SUMMARY OF PROVISIONS:

Section 1 Adds a new paragraph 46 to Section 1115 of the tax law to

exempt any empty propane tank, pre-filed propane tank, or propane
dispensed into a propane tank used by a restaurant for use in outdoor
dining during the declared COVID-19 emergency.

Section 2 - Adds a new subdivision 55 to Section 210-B of the tax law to
exempt any empty propane tank, pre-filed propane tank, or propane
dispensed into a propane tank used by a restaurant for use in outdoor
dining during the declared COVID-19 emergency.

Section 3 Adds a new subsection (111) to Section 606 of the tax law, to
exempt any empty propane tank, pre-filed propane tank, or propane
dispensed into a propane tank used by a restaurant for use in outdoor
dining during the declared COVID-19 emergency.

Section 4 Adds a new clause to section 606 of the tax law, to exempt any
empty propane tank, pre-filed propane tank, or propane dispensed into a
propane tank used by a restaurant for use in outdoor dining during the
declared COVID-19 emergency.

Section 5 is the effective date.

 
JUSTIFICATION:

With necessary restrictions in place on outdoor dining, many restaurants
are turning to alternative means to be able to still serve the public.
Many municipalities are also undertaking steps to help assist by closing
streets, or allowing restaurants to use sidewalks to serve patrons. Many
of these restaurants, especially as the weather has turned colder have
resorted to outdoor heating to warm these areas. This legislation seeks
to provide a break to these entities that for the specific purposes of
outdoor dining during the COVID-19 pandemic some relief is made avail-
able to them for their purchase of propane for use as an outdoor heating
fuel.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period next commencing.

2021-S3097 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3097
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to  exempting  from  sales  and
   compensating use taxes any empty propane tank, pre-filled propane tank
   or  propane dispensed into a propane tank purchased by a restaurant or
   food service establishment for use in outdoor dining during the  novel
   coronavirus (COVID-19) state disaster emergency
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 46 to read as follows:
   (46)  ANY  EMPTY  PROPANE  TANK,  PRE-FILLED  PROPANE  TANK OR PROPANE
 DISPENSED INTO A PROPANE  TANK  PURCHASED  BY  ANY  RESTAURANT  OR  FOOD
 SERVICE ESTABLISHMENT FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONA-
 VIRUS  (COVID-19)  STATE  DISASTER EMERGENCY DECLARED BY THE GOVERNOR IN
 EXECUTIVE ORDER NUMBER TWO HUNDRED TWO ON MARCH  SEVENTH,  TWO  THOUSAND
 TWENTY.
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 55 to read as follows:
   55. SALES TAX PAID ON PROPANE AND PROPANE TANKS  FOR  USE  IN  OUTDOOR
 DINING  CREDIT.  (A)  FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND
 TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A  TAXPAYER
 WHO  OWNS  A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A
 CREDIT FOR SALES TAX PAID FOR ANY EMPTY PROPANE TANK, PRE-FILLED PROPANE
 TANK OR PROPANE DISPENSED INTO A PROPANE TANK PURCHASED BY SUCH TAXPAYER
 FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19)  STATE
 DISASTER  EMERGENCY  DECLARED  BY THE GOVERNOR IN EXECUTIVE ORDER NUMBER
 TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND TWENTY.
   (B) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05609-02-1

 S. 3097                             2
 
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 CHAPTER, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (lll) to read as follows:
   (LLL) SALES TAX PAID ON PROPANE AND PROPANE TANKS FOR USE  IN  OUTDOOR
 DINING  CREDIT.  (1)  FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND
 TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBSECTION,  A  TAXPAYER
 WHO  OWNS  A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A
 CREDIT FOR SALES TAX PAID FOR ANY EMPTY PROPANE TANK, PRE-FILLED PROPANE
 TANK OR PROPANE DISPENSED INTO A PROPANE TANK PURCHASED BY SUCH TAXPAYER
 FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19)  STATE
 DISASTER  EMERGENCY  DECLARED  BY THE GOVERNOR IN EXECUTIVE ORDER NUMBER
 TWO HUNDRED TWO ON MARCH SEVENTH, TWO THOUSAND TWENTY.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
   (XLVI) SALES TAX PAID ON PROPANE   SALES TAX PAID ON PROPANE AND
 AND PROPANE TANKS FOR USE IN         PROPANE TANKS FOR USE IN
 OUTDOOR DINING CREDIT UNDER          OUTDOOR DINING CREDIT
 SUBSECTION (LLL)                     UNDER SUBDIVISION FIFTY-FIVE
                                      OF SECTION TWO HUNDRED TEN-B
   §  5. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.

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