New York A 5303: Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities

Bill Text

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A05303 Summary:

BILL NOA05303 

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SAME ASSAME AS S05633

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SPONSORSchiavoni

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COSPNSR

&nbsp

MLTSPNSR

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Amd §§300, 301-a, 301-c, 1115 & 1210, Tax L

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Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public from the tax on petroleum businesses and from sales and compensating use taxes.

Go to top A05303 Actions:

BILL NOA05303 

&nbsp

02/12/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA05303 Committee&nbspVotes:

Go to topA05303 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA05303 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5303

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 12, 2025
 ___________

 Introduced by M. of A. SCHIAVONI -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting fuel used in
 vessels used directly and predominantly in a business providing sport
 fishing opportunities for hire to the general public from the tax on
 petroleum businesses and from sales and compensating use taxes

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 300 of the tax law is amended by adding a new
 2 subdivision (j-1) to read as follows:
 3 (j-1) "commercial sport fishing vessel" means a vessel owned by a
 4 person, who has been issued and holds a marine and coastal district
 5 party and charter boat license pursuant to section 13-0336 of the envi-
 6 ronmental conservation law.
 7 § 2. Paragraph 2 of subdivision (b) of section 301-a of the tax law,
 8 as added by section 154 of part A of chapter 389 of the laws of 1997, is
 9 amended to read as follows:
 10 (2) Motor fuel brought into this state in the fuel tank connecting
 11 with the engine of a vessel propelled by the use of such motor fuel
 12 shall be deemed to constitute a taxable use of motor fuel for the
 13 purposes of this subdivision to the extent that the fuel is consumed in
 14 the operation of the vessel in this state. Provided, however, that this
 15 paragraph shall not apply to (i) a recreational motor boat or (ii)
 16 subsequent to August thirty-first, nineteen hundred ninety-four, a
 17 commercial fishing vessel (as defined in subdivision (j) of section
 18 three hundred of this article) if the motor fuel imported and consumed
 19 in this state is used to operate such vessel while it is engaged in the
 20 harvesting of fish for sale or (iii) a commercial sport fishing vessel,
 21 if such vessel provides its owner with at least fifty percent of such
 22 owner's total annual income. Provided, further, that tax liability for
 23 gallonage that a vessel consumes shall be the tax liability with respect

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07536-01-5

 A. 5303 2

 1 to the positive difference between the gallonage consumed in this state
 2 during the reporting period and the gallonage purchased in this state
 3 (upon which the tax imposed by this section has been paid) during such
 4 period. A credit or refund shall be available for any excess of tax
 5 liability for gallonage purchased in this state during the period over
 6 tax liability on gallonage so consumed in this state during such period,
 7 which excess shall be presumed to have been used outside this state.
 8 § 3. Subparagraph (B) of paragraph 1 of subdivision (c) of section
 9 301-a of the tax law, as amended by section 19 of part K of chapter 61
 10 of the laws of 2011, is amended to read as follows:
 11 (B) Highway diesel motor fuel brought into this state in the fuel tank
 12 connecting with the engine of a vessel propelled by the use of such
 13 diesel motor fuel shall be deemed to constitute a taxable use of diesel
 14 motor fuel for the purpose of this paragraph to the extent of the fuel
 15 that is consumed in the operation of the vessel in this state. Provided,
 16 however, this paragraph shall not apply to (i) a recreational motor boat
 17 or (ii) a commercial fishing vessel (as defined in subdivision (j) of
 18 section three hun