Bill > S02190

This bill eliminates the requirement for commercial fishermen to pay and then subsequently receive a refund of the ten-cent diesel excise tax and sales tax when purchasing diesel fuel for use in their commercial fishing vessels. Specifically, the bill amends several sections of New York state tax law to create a direct exemption for diesel motor fuel sold to commercial fishermen, as defined in state law, when the fuel is used in the operation of their fishing vessels. The changes mean that commercial fishermen will no longer have to pay the tax upfront and then go through a refund process, but instead will be able to purchase diesel fuel without paying the tax from the start. This modification is designed to simplify the tax process for commercial fishermen and reduce their administrative burden. The bill will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law, with the tax exemption applying to sales and uses occurring on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2190