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NY A02643

Bill

Status

Introduced

1/19/2011

Primary Sponsor

Dennis Gabryszak

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Establishes a uniform local sales tax rate of 4 percent per gallon on diesel motor fuel sales statewide, replacing variable rates previously determined by individual localities

  • Applies only to localities imposing local sales and compensating use taxes on a cents-per-gallon basis under Article 29, Subpart B of the tax law

  • Tax rate subject to quarterly adjustment based on prevailing diesel prices established by the commissioner using prices from at least ten truck stops scattered throughout the state

  • Requires the commissioner to develop a compensation mechanism for counties currently charging rates higher than 4 percent to offset their loss in tax revenues

  • Takes effect immediately and applies to the next taxable year and all subsequent years

Legislative Description

Sets all local sales tax rates on motor diesel fuel at 4% per gallon payable to those localities of the state which impose local sales and compensating use taxes on a cents per gallon basis pursuant to subpart B of part 1 of article 29 of this chapter.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/19/2011

Full Bill Text

No bill text available