NY A00033

Removes the "residential" restriction from heating fuel tax exemptions, allowing the exemption to apply to all heating purposes regardless of whether the building is residential or commercial.

Eliminates the partial non-residential heating exemption provision and its calculation methodology, consolidating all heating fuel exemptions into a single category.

Applies the exemption to unenhanced diesel motor fuel, residual petroleum products, and enhanced diesel motor fuel sold by registered petroleum businesses for exclusive heating use.

Requires enhanced diesel fuel deliveries over 4,500 gallons to include a signed purchaser certificate stating the fuel will be used exclusively for heating purposes.

Takes effect April 1, 2011, with retroactive application if the bill becomes law after that date.