Bill > A05794

This bill modifies how sales and compensating use taxes are calculated and collected for motor fuel and diesel motor fuel in New York State. Specifically, the bill introduces a new method of computing these taxes by establishing a rate of cents per gallon, which will be determined quarterly by the tax commissioner and rounded to the nearest cent. The tax will be calculated by multiplying this per-gallon rate by the cost of the fuel. Additionally, the bill requires prepayment of these taxes for motor fuel imported, manufactured, sold, or used in the state, with taxes to be paid on each gallon of fuel before sale or use. The changes will take effect on the first day of a sales tax quarterly period at least 90 days after the bill becomes law, and will be implemented in accordance with existing transitional tax provisions. This approach appears designed to provide a more standardized and predictable method of taxation for motor fuel sales in the state.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5794