STATE OF NEW YORK
________________________________________________________________________
2665
2009-2010 Regular Sessions
IN ASSEMBLY
January 21, 2009
___________
Introduced by M. of A. GANTT -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting fuel used by
providers of transportation services to the transit disabled from
certain taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 3 of section 282-a of the tax
2 law, as added by chapter 261 of the laws of 1988, is amended to read as
3 follows:
4 (a) The tax imposed by this section shall not apply to the sale of
5 untaxed Diesel motor fuel to or the use of such fuel by an organization
6 described in paragraph one or two of subdivision (a) of section eleven
7 hundred sixteen of this chapter, or to a provider of transportation
8 services for use in vehicles used in the transportation of the transit
9 disabled where such Diesel motor fuel is used by such organization for
10 its own use or consumption. For purposes of this paragraph, "transit
11 disabled" shall mean individuals who, by reason of illness, age, injury,
12 congenital malfunction or other permanent or temporary incapacity or
13 disability, are unable, without special facilities, planning or design,
14 to use mass transportation facilities effectively.
15 § 2. Paragraph (g) of subdivision 3 of section 289-c of the tax law,
16 as amended by chapter 276 of the laws of 1986, is amended to read as
17 follows:
18 (g) An organization described in paragraph one or two of subdivision
19 (a) of section eleven hundred sixteen of this chapter or a hospital
20 included in the organizations described in paragraph four of such subdi-
21 vision, or a fire company or fire department, as defined in section
22 three of the volunteer firefighters' benefit law, or a volunteer rescue
23 squad supported in whole or in part by tax money, or a provider of
24 transportation services for the transit disabled described in section
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05635-01-9
A. 2665 2
1 two hundred eighty-two-a of this article where any such entity is the
2 purchaser, user or consumer of motor fuel or diesel motor fuel in a
3 vehicle owned and operated by it and used exclusively for its purposes,
4 or an airline where it has purchased kero-jet fuel for use in its
5 airplanes shall be reimbursed the amount of the taxes on motor fuel and
6 diesel motor fuel imposed by or pursuant to the authority of this arti-
7 cle included in the price paid for such motor fuel or diesel motor fuel.
8 § 3. Section 301-b of the tax law is amended by adding a new subdivi-
9 sion (k) to read as follows:
10 (k) Exemption for providers of transportation services to the transit
11 disabled. A use by a provider of transportation services to the disabled
12 as described in section two hundred eighty-two-a of this chapter of
13 diesel motor fuel or residual petroleum product where such diesel motor
14 fuel or residual petroleum product was used and consumed exclusively in
15 providing transportation services to the transit disabled.
16 § 4. Section 301-c of the tax law is amended by adding a new subdivi-
17 sion (p) to read as follows:
18 (p) Reimbursement for providers of transportation services to the
19 transit disabled. A use by a provider of transportation services to the
20 disabled as described in section two hundred eighty-two-a of this chap-
21 ter of diesel motor fuel or residual petroleum product where such diesel
22 motor fuel or residual petroleum product was used and consumed exclu-
23 sively in providing transportation services to the transit disabled.
24 This reimbursement may be claimed only where (1) any tax imposed pursu-
25 ant to this article has been paid with respect to such gallonage and the
26 entire amount of such tax has been absorbed by such purchaser, and (2)
27 such purchaser possesses documentary proof satisfactory to the commis-
28 sioner evidencing the absorption by it of the entire amount of such tax.
29 Provided, that the commissioner shall require such documentary proof to
30 qualify for any reimbursement provided hereunder as the commissioner may
31 deem appropriate.
32 § 5. Subdivision (a) of section 1115 of the tax law is amended by
33 adding a new paragraph 44 to read as follows:
34 (44) Fuel sold to a provider of transportation services to the transit
35 disabled as described in section two hundred eighty-two-a of this chap-
36 ter for use in providing transportation services to the transit disa-
37 bled.
38 § 6. This act shall take effect on the first of January next succeed-
39 ing the date on which it shall have become a law.
