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NY S07251

Bill

Status

Introduced

5/7/2014

Primary Sponsor

Philip Boyle

Click for details

Origin

Senate

2013-2014 General Assembly

AI Summary

  • Establishes a "County motor fuel tax pilot program" allowing Suffolk and Nassau counties to impose sales and compensating use taxes on retail motor fuel and diesel motor fuel at a rate of cents per gallon (amount to be determined quarterly by the Tax Commissioner and set by each county)

  • Requires the per-gallon tax rate to be rounded to the nearest cent and multiplied by the cost of the fuel to calculate total tax owed

  • Mandates prepayment of sales and compensating use taxes on each gallon of motor fuel imported, manufactured, sold in, or used in Suffolk or Nassau counties

  • Takes effect immediately upon enactment and expires June 1, 2016

Legislative Description

Enacts the county motor fuel tax pilot program; relates to computing sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon in Suffolk county and Nassau county.

Last Action

COMMITTED TO RULES

6/20/2014

Committee Referrals

Rules6/20/2014
Investigations and Government Operations5/7/2014

Full Bill Text

No bill text available