Bill

Bill > S05164


NY S05164

NY S05164
Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels.


summary

Introduced
02/25/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels.

AI Summary

This bill eliminates the requirement for commercial fishing vessels to pay and subsequently receive a refund on the 10-cent diesel excise tax and sales tax on diesel motor fuel used in the operation of their vessels. The bill amends the Tax Law to exempt these sales and uses of diesel fuel from the applicable taxes, providing a direct tax exemption for commercial fishermen. The changes take effect 90 days after the bill becomes law and apply to sales and uses occurring on or after the effective date.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/05/2022)

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