Requires certain dealers engaged in the retail sale of motor fuel to itemize all federal, state and county taxes on customer receipts

BILL NUMBER:S3394B

Title of bill

An act to amend the general business law, in relation to requiring certain dealers engaged in the retail sale of motor fuel to itemize federal, state and county taxes on customer receipts

Purpose

To require dealers engaged in the retail sale of motor fuels to provide an itemized list of all federal, state and county taxes included in the total price of the fuel on customer receipts.

Summary of provisions

Section 1 amends the general business law by adding a new section 199-0, requiring dealers engaged in the retail sale of motor fuel to itemize all federal, state and county taxes that are included in the current motor fuel price on any printed receipt evidencing a motor fuel purchase provided to customers; and to post in a conspicuous location, a notice to customers that an itemized list of all taxes on motor fuel is available on their printed receipt, and that such sign shall be no less than nine inches by fourteen inches using letters no less than one-half inch in height. The itemized receipt required pursuant to subdivision one of this section shall disclose, in a clear and conspicuous manner, the amount or percentage, as the case may be, of all applicable taxes per gallon of motor fuel dispensed.

Nothing in this section shall require dealers that utilize motor fuel dispensing devices that are incapable of printing receipts to retrofit, or otherwise render such devices capable of printing receipts, or install motor fuel dispensing devices that are capable of printing receipts, in order to comply with this section.

It also provides that whenever there is a violation of this section, an application may be made by the attorney general in the name of the people of the state of New York to the court or justice having jurisdiction by a special proceeding to issue an injunction upon such retailer; and that the court may impose a civil penalty of not more than one thousand dollars.

Section 2 sets the effective date.

Justification

As a result of recent volatility, and a steady rise, in the cost of motor fuels, consumers have - and with just cause - increasingly questioned what they are paying for, and why, at the gas pump. And in fact, New Yorkers do have every right to know what they are paying for, including a detailed breakdown of all the taxes placed upon each gallon of gasoline they purchase. Under this

measure, dealers of motor fuels wilt be required to provide, on their customers' printed receipt, a list that outlines all the federal, state and local taxes levied upon each gallon of gasoline.

Legislative history

2005-2006: S.8300 (Nozzolio) 2007-2008: A.6834/S.701 (Nozzolio)

Fiscal implications

Not applicable.

Effective date

This act shall take effect one year after it shall have become law.