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Other Tax Provisions

Part U of Chapter 60 of the Laws of 2016 extends the alternative fuel tax exemptions for fuel types E-85, CNG and hydrogen, and the partial exemption for B-20. Under current law, these exemptions were scheduled to expire on September 1, 2016. Part U extends this expiration date until September 1, 2021.

These changes take effect immediately.

(Section 19 of Part W-1 of Chapter 109 of the Laws of 2006)

Part V of Chapter 60 of the Laws of 2016 exempts alcoholic beverages used at tastings held in accordance with the Alcoholic Beverage Control Law from the alcoholic beverage tax. In addition, Part V also makes clarifying changes to the existing compensating use tax exemption for alcoholic beverages provided at no charge at tastings held in accordance with the Alcoholic Beverage Control Law by alcoholic beverage producers.

The alcoholic beverage tax exemption takes effect on April 1, 2016 and the clarification to the compensating use tax takes effect June 1, 2016.

(Sections 424.6 and 1118(13) of the Tax Law)

[Note:  Part V contains other tax provisions; See Alcohol Beverage Production Credit].

Part X of Chapter 60 of the Laws of 2016 creates a sales tax exemption for rent paid by a room remarketer to a hotel operator for occupancies that the remarketer intends to resell. A credit or refund for sales tax paid by a remarketer to a hotel operator for rooms the remarketer later resells will still be available.

The exemption applies to the state and local sales tax and the hotel unit fee imposed by the state on certain occupancies in New York City. New York City’s locally-imposed and administered hotel room occupancy tax is also conformed to these changes. Part X does not amend any other locally-imposed hotel tax in the state.

This change applies to any occupancies for which the rent is paid on or after June 1, 2016.

(Sections 1105(e) and 1115(kk) of the Tax Law; Section 11-2502 of the Administrative Code of the City of New York)

Part Y of Chapter 60 of the Laws of 2016 prohibits the Tax Department from considering charitable contributions and charitable activities in determining domicile for estate tax purposes. This conforms the estate tax to the current personal income tax provisions.

This change takes effect immediately.

(Section 951-a(f) of the Tax Law)

Part II of Chapter 60 of the Laws of 2016 authorizes the Tax Department to disclose to the Division of the Budget or the Office of the State Comptroller, for tax administration purposes, information aggregated from tax returns filed by registered organizations under the medical marijuana program. Specifically, Part II makes clear that the Tax Department can disclose such aggregated return information for a specified county whether the number of such registered organizations is one or more. In addition, Part II authorizes the Tax Commissioner to permit the Proper Officer of a county to inspect or receive an abstract of summary information from a return filed under the medical marijuana tax.    

These changes take effect immediately.

(Section 491.1 of the Tax Law)

Part KK of Chapter 60 of the Laws of 2016 establishes a new reduced highway use tax (HUT) certificate of registration and decal fee of $1.50 per vehicle. The legislation also creates a new HUT administration account into which HUT registration and decal fees will be deposited.

The new reduced $1.50 per vehicle fee applies for HUT and automotive fuel carrier (AFC) certificates of registration (C of R) and decals for both in-state and out-of-state based carriers.

The new fees are as follows:

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HUT and AFC registration or renewal fee $1.50 per vehicle (includes C of R and decal)
Replacement fee for a duplicate certificate of registration when the original is lost, mutilated, or destroyed $1.50 per vehicle
Replacement fee for a decal that is lost, mutilated, or destroyed $1.50 per vehicle (includes C of R and decal)
New certificate of registration and decal because the vehicle’s license plate information changes or the gross or unloaded weight of the motor vehicle increases No cost

These provisions are effective immediately.

(Section 99-y of the State Finance Law; Sections 502.1.a, 502.1.b, 502.6.a, 502.6.b, 502-a, 509.8, and 515 of the Tax Law)

Part UU of Chapter 60 of the Laws of 2016 requires wholesalers of motor fuel, making sales or purchases of motor fuel in the Metropolitan Commuter Transportation District, to register with the Tax Department and file monthly information returns. In addition, it requires wholesalers to pay or receive credit for the prepayment of sales tax on motor fuel, when moving motor fuel between the three New York regions established for purposes of the prepaid tax.

These new requirements take effect on December 1, 2016. 

(Sections 282.27, 283-d, 287.3, 1102(f), 1111(e), and 1812-g of the Tax Law)

Part WW of Chapter 60 of the Laws of 2016 exempts commercial fuel cell electricity generating systems equipment and the service of installing and maintaining such systems from the state sales and compensating use tax. In addition, it exempts fuel cell generated electricity sold under a written agreement.

Part WW also provides a local option to exempt commercial fuel cell electricity generating systems equipment, and electricity generated by such equipment from county and city sales taxes.

These changes take effect on June 1, 2016.

(Sections 1115(kk), 1210(a)(1), 1210(a)(4), 1210(b)(1), 1210(d), 1212(a) and 1224(c-2) of the Tax Law)

Part U of Chapter 60 of the Laws of 2016 extends the alternative fuel tax exemptions for fuel types E-85, CNG and hydrogen, and the partial exemption for B-20. Under current law, these exemptions were scheduled to expire on September 1, 2016. Part U extends this expiration date until September 1, 2021.

These changes take effect immediately.

(Section 19 of Part W-1 of Chapter 109 of the Laws of 2006)

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