New York S 393: 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

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S00393 Summary:

BILL NOS00393 

&nbsp

SAME ASSAME AS A05794

&nbsp

SPONSORPALUMBO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1111, Tax L

&nbsp

Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon; requires prepayment.

Go to top S00393 Actions:

BILL NOS00393 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00393 Committee&nbspVotes:

Go to topS00393 Floor&nbspVotes:

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

Go to topS00393 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 393

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sen. PALUMBO -- 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 computing sales and compen-
 sating use tax on retail sales of motor fuel and diesel motor fuel at
 a rate of cents per gallon

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

 1 Section 1. Subdivision (m) of section 1111 of the tax law is amended
 2 by adding a new paragraph 8 to read as follows:
 3 (8) The sales and compensating use taxes imposed by subpart B of part
 4 one of article twenty-nine of this chapter in regard to retail sales of
 5 motor fuel and diesel motor fuel shall be computed, as determined quar-
 6 terly by the commissioner, at a rate of cents per gallon, rounded to the
 7 nearest cent, multiplied by the cost of the fuel.
 8 § 2. Paragraph 2 of subdivision (e) of section 1111 of the tax law is
 9 amended by adding a new subparagraph (iv) to read as follows:
 10 (iv) Where motor fuel is imported, manufactured or sold in, or diesel
 11 motor fuel is sold or used in this state, the sales and compensating use
 12 taxes imposed by subpart B of part one of article twenty-nine of this
 13 chapter as computed pursuant to subdivision (m) of this section shall be
 14 prepaid pursuant to section eleven hundred two of this article on each
 15 gallon of fuel.
 16 § 3. This act shall take effect on the first day of a sales tax quar-
 17 terly period, as described in subdivision (b) of section 1136 of the tax
 18 law, next commencing at least ninety days after the date this act shall
 19 have become a law and shall apply in accordance with the applicable
 20 transitional provisions of sections 1106 and 1217 of the tax law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01581-01-5

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