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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
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Provides motor fuel tax exemption for sales of diesel motor fuel made to commercial fishermen
In Assembly Committee · Ways And Means · Sponsor Fred Thiele
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing an exemption from the payment of the motor fuels tax and the sales tax on motor fuels used in the operation of commercial fishing vessels
Purpose
Provides a motor fuel tax exemption for sales of diesel motor fuel made to commercial fishermen.
Summary of provisions
This bill amends the tax law in order to eliminate the statute that requires the payment and subsequent refund of the eight cent diesel excise tax and the sales tax on diesel fuel when sold to operators of commercial fishing vessels. Under the current law, both taxes must be paid by commercial fishermen, notwithstanding their exempt status from these taxes. The commercial fishermen are then allowed to file for a refund of these taxes from the Department of Taxation and Finance.
Justification
The original intent of this policy, as it relates to commercial fishing vessels, was to prevent tax evasion in the diesel fuel industry. However, it was not intended to be burdensome to many of the state's industries such as commercial fishermen and their fuel distributors.
The implementation of this law has caused a great deal of hardship for commercial fishermen. A fisherman, operating a trawler vessel burning 85,000 gallons per year, must advance approximately $13,600 annually in taxes to the State. The negative financial consequences of this cash flow are a large burden for the commercial fishermen of this state.
The negative impacts of this law have also been carried over to the fuel distributors of the commercial fishermen. Because of the payment requirement, many fishermen are now purchasing their fuel at ports outside of New York. This will result in the loss of thousands of dollars in revenue for the state's fuel distributors. This legislation would no longer require commercial fishermen to pay any excise or state sales taxes for the purchase of diesel motor fuel.
Legislative history
2013-14 S.782B/A.138B; 2012 S.6879; 2009-10 A.1903A; 2007-08 A.989; 2005-06 A.3854; 2003-04 A.1416; 2001-02 A.2289; 1999-00 A.2840A.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of Section 1136 of the tax law, next commencing at least ninety days after this act shall have become law, sections four and five of this act shall apply to sales made under and uses occurring on or after the dates such sections four and five shall have taken effect, respectively, although made or occurring under a prior contract; and provided further that the amendments made by section four of this act shall be subject to the expiration and reversion of such subdivision pursuant to Section 19 of part W-1 of Chapter 109 of the laws of 2006, as amended, when upon such date the provisions of section five of this act shall take effect.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.