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NY A07435

Bill

Status

Introduced

5/4/2011

Primary Sponsor

Nancy Calhoun

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Exempts motor fuel and diesel motor fuel from state sales and compensating use taxes during the period from May 27, 2011 through September 6, 2011

  • Authorizes cities, counties, and school districts to adopt local laws eliminating local sales taxes on motor fuel and diesel fuel by default, unless they elect otherwise

  • Allows cities with a population of one million or more to enact resolutions providing motor fuel exemptions from local taxes, which take immediate effect upon passage

  • Requires local laws, ordinances, or resolutions adopting motor fuel exemptions to go into effect immediately rather than on the standard quarterly dates (March 1, June 1, September 1, or December 1)

  • Directs the Commissioner of Taxation and Finance to implement provisions regarding elimination of state and local sales taxes on motor fuel and diesel fuel

Legislative Description

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels on sale during certain periods; authorizes localities to eliminate such taxes at the local level.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means5/4/2011

Full Bill Text

No bill text available