Bill Text: NY A04845 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts certain veterans organizations from tax on non-highway diesel motor fuel used for heating purposes by such organization.

Spectrum: Strong Partisan Bill (Republican 10-1)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A04845 Detail]

Download: New_York-2019-A04845-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4845
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced  by M. of A. TAGUE -- 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:
     1    Section 1. Paragraph 5 of subdivision (b) of section 1116 of  the  tax
     2  law,  as  amended by chapter 619 of the laws of 1995, is amended to read
     3  as follows:
     4    (5) purchases of motor fuel or diesel motor fuel from the tax required
     5  to be prepaid pursuant to section eleven hundred two of this article and
     6  retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
     7  imposed  by  sections eleven hundred five and eleven hundred ten of this
     8  article, except that purchases of such fuel by an organization described
     9  in paragraph one or two of subdivision (a) of this section for  its  own
    10  use  or  consumption,  purchases of motor fuel by a hospital included in
    11  the organizations described in paragraph four of  such  subdivision  for
    12  its  own  use  and consumption, purchases of motor fuel and diesel motor
    13  fuel by a fire company or fire department, as defined in  section  three
    14  of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
    15  service, as defined in section three thousand one of the  public  health
    16  law,  for  such department, company or service's own use and consumption
    17  for use in firefighting vehicles, apparatus or equipment,  or  emergency
    18  rescue or first aid response vehicles, apparatus or equipment, owned and
    19  operated by such department, company or service if such company, depart-
    20  ment  or  service  qualifies  as  an exempt organization pursuant to the
    21  provisions of paragraph four of subdivision  (a)  of  this  section  and
    22  purchases of diesel motor fuel by an organization described in paragraph
    23  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.
                                                                   LBD06384-01-9
        A. 4845                             2
     1  shall  be  exempt  from  such tax required to be prepaid and from retail
     2  sales and use taxes on such fuel.
     3    §  2. This act shall take effect September 1, 2020, and shall apply to
     4  sales made, uses occurring and services rendered on or after such  date,
     5  in  accordance  with applicable transitional provisions in sections 1106
     6  and 1217 of the tax law.