Bill
Bill > A05812
NY A05812
NY A05812Provides 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.
summary
Introduced
02/25/2021
02/25/2021
In Committee
01/05/2022
01/05/2022
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
2021-2022 General Assembly
Bill Summary
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
AI Summary
This bill provides a motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly and predominantly in a business providing sport fishing opportunities for hire to the general public. The bill defines a "commercial sport fishing vessel" as a vessel owned by a person who holds a marine and coastal district party and charter boat license. The bill also exempts such fuel from state and local sales and compensating use taxes, and allows cities with a population of one million or more to elect to provide the same exemption from their local sales taxes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
referred to ways and means (on 01/05/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nysenate.gov/legislation/bills/2021/A5812 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=A05812&term=2021&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A05812 |
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