Provides for a sales tax exemption for commercial fishermen; allows for a diesel motor fuel and motor fuel tax exemption when such fuel is used in the operation of commercial fishing vessels.
STATE OF NEW YORK
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8052
2011-2012 Regular Sessions
IN ASSEMBLY
May 27, 2011
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Introduced by M. of A. THIELE, MURRAY, SALADINO -- Multi-Sponsored by --
M. of A. CONTE, FITZPATRICK, McDONOUGH, RAIA -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a sales tax
exemption for commercial fishermen
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 301-b of the tax law is amended by adding a new
2 subdivision (j) to read as follows:
3 (j) Diesel motor fuel and motor fuel used in the operation of commer-
4 cial fishing vessels. Diesel motor fuel or motor fuel purchased in this
5 state by a commercial fisherman at retail wherein (1) such diesel motor
6 fuel or such motor fuel is delivered by a pump equipped with a hose
7 directly into the fuel tank of a commercial fishing vessel to be used as
8 fuel in the operation of such vessel for the purpose of engaging in the
9 commercial harvesting of fish for sale; and (2) such vessel is operated
10 by a commercial fisherman; but only where such purchaser possesses and
11 offers at the time of the purchase evidence of exempt status as issued
12 by the commissioner. Provided, however, that the commissioner shall
13 require that such commercial fisherman shall at least annually provide
14 the commissioner with documentary proof that such person qualifies for
15 any exemption of tax provided by this section as the commissioner deems
16 appropriate.
17 § 2. This act shall take effect January 1, 2013 and shall apply to
18 sales and uses occurring prior to, on or after that date; provided,
19 however, that the commissioner of taxation and finance shall be author-
20 ized on and after the date this act shall have become a law to adopt and
21 amend any rules or regulations and issue any procedures, forms or
22 instructions necessary to implement the provisions of this act on its
23 effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11671-01-1
