New York S 3228: Eliminates state sales and compensating use tax on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes; establishes various exemptions from sales and use tax

Bill Text

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 Speaker Carl E. Heastie

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S03228 Summary:

BILL NOS03228 

&nbsp

SAME ASSAME AS A07417

&nbsp

SPONSORORTT

&nbsp

COSPNSRHELMING

&nbsp

MLTSPNSR

&nbsp

Amd §§1115, 1107 & 1210, Tax L

&nbsp

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.

Go to top S03228 Actions:

BILL NOS03228 

&nbsp

01/24/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS03228 Committee&nbspVotes:

Go to topS03228 Floor&nbspVotes:

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

Go to topS03228 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3228

 2025-2026 Regular Sessions

 IN SENATE

 January 24, 2025
 ___________

 Introduced by Sen. ORTT -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to eliminating state sales and
 compensating use taxes on motor fuels and diesel motor fuels and
 authorizing localities to eliminate such taxes at the local level; and
 providing for the repeal of such provisions upon expiration thereof
 (Part A); to amend the tax law, in relation to exemptions from sales
 and use taxes; and providing for the repeal of such provisions upon
 expiration thereof (Part B); to amend the tax law, in relation to
 providing a sales tax exemption for housekeeping supplies; and provid-
 ing for the repeal of such provisions upon expiration thereof (Part
 C); and to amend the tax law, in relation to providing a sales tax
 exemption for ready-to-eat foods; and providing for the repeal of such
 provisions upon expiration thereof (Part D)

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

 1 Section 1. This act enacts into law components of legislation relating
 2 to establishing various exemptions from New York's sales and compensat-
 3 ing use tax. Each component is wholly contained within a Part identi-
 4 fied as Parts A through D. The effective date for each particular
 5 provision contained within such Part is set forth in the last section of
 6 such Part. Any provision in any section contained within a Part, includ-
 7 ing the effective date of the Part, which makes a reference to a section
 8 "of this act", when used in connection with that particular component,
 9 shall be deemed to mean and refer to the corresponding section of the
 10 Part in which it is found. Section three of this act sets forth the
 11 general effective date of this act.

 12 PART A

 13 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 14 by adding a new paragraph 47 to read as follows:
 15 (47) Motor fuel and diesel motor fuel.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07042-01-5

 S. 3228 2

 1 § 2. Subdivision (b) of section 1107 of the tax law is amended by
 2 adding a new clause 12 to read as follows:
 3 (12) Except as otherwise provided by law, the exemption provided in
 4 paragraph forty-seven of subdivision (a) of section eleven hundred
 5 fifteen of this article relating to motor fuel and diesel motor fuel
 6 shall be applicable pursuant to a local law, ordinance or resolution
 7 adopted by a city subject to the provisions of this section. Such city
 8 is empowered to adopt or repeal such a local law, ordinance or resol-
 9 ution. Such adoption or repeal shall also be deemed to amend any local
 10 law, ordinance or resolution enacted by such a city imposing taxes
 11 pursuant to the authority of subdivision (a) of section twelve hundred
 12 ten of this chapter.
 13 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 14 amended by section 5 of part J of chapter 59 of the laws of 2021, is
 15 amended to read as follows:
 16 (1) Either, all of the taxes described in article twenty-eight of this
 17 chapter, at the same uniform rate, as to which taxes all provisions of
 18 the local laws, ordinances or resolutions imposing such taxes shall be
 19 identical, except as to rate and except as ot