NY S67008

Amends New York tax law by adding Section 35 to prohibit sellers of enhanced diesel motor fuel (sulfur content of 15 parts per million or less) from passing taxes on to consumers at retail.

Applies only when sellers are eligible for a credit, refund, or reimbursement of such taxes for selling the fuel for heating purposes.

Sellers remain responsible for taxes but cannot shift the tax burden to consumers in qualifying transactions.

Takes effect immediately upon enactment.