NY Tax L § 300 (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 300 - General Definitions.

§ 300. General definitions.--As used in this article:  (a) The term "corporation" includes a corporation, joint-stock company or  association  and  any  business  conducted  by a trustee or trustees wherein interest or ownership  is  evidenced  by  certificate  or  other written  instrument.  "Corporation"  shall  also include any corporation whose business is being conducted by  any  receiver,  referee,  trustee, assignee  or  other  fiduciary, or any officer or agent appointed by any court and any dissolved corporation which continues to conduct business.  (b) The term "petroleum business" means: (1)  With  respect  to  motor fuel,  every corporation and unincorporated business (i) importing motor fuel or causing motor fuel to  be  imported  into  the  state  for  use, distribution, storage or sale in the state, or (ii) producing, refining, manufacturing or compounding motor fuel in the state. Provided, however, a  corporation  or  unincorporated  business  which  has  been  issued a liquefied  petroleum  gas  fuel  permit  under   section   two   hundred eighty-three-c  of  this  chapter  and  which does not import motor fuel other than liquefied petroleum gas fuel or cause motor fuel  other  than liquefied  petroleum  gas  fuel  to  be imported into the state for use, distribution,  storage  or  sale  in  the  state  or  produce,   refine, manufacture  or  compound  motor fuel other than liquefied petroleum gas fuel in the state shall not be  considered  a  petroleum  business  with respect  to  motor fuel within the meaning of this paragraph. Motor fuel brought into this state in the ordinary fuel tank  connecting  with  the engine  of  a  motor  vehicle,  airplane, or other conveyance, but not a vessel (other than a recreational motor boat  or  a  commercial  fishing vessel, as defined in subdivision (j) of this section, if the motor fuel imported  into and consumed in this state is used to operate such vessel while it is engaged in the harvesting of fish for  sale),  propelled  by the use of such motor fuel and to be used only in the operation thereof, shall  not be deemed imported within the meaning of this article, if not removed from such tank except as used in the propulsion of such engine.  (2)  With  respect  to  diesel  motor  fuel,  every  corporation   and unincorporated  business  (i)  importing  diesel  motor  fuel or causing diesel motor fuel to be imported into the state for  use,  distribution, storage or sale in the state, (ii) producing, refining, manufacturing or compounding  diesel  motor fuel within the state, (iii) making a sale or use of diesel motor fuel in the state, other than a retail sale  not  in bulk  or  self-use  of diesel motor fuel which has been the subject of a retail sale to such corporation  or  unincorporated  business,  or  (iv) registered  by  the  department as a "distributor of kero-jet fuel only" pursuant to the provisions of subdivision two  of  section  two  hundred eighty-two-a  of this chapter. Diesel motor fuel brought into this state in the ordinary fuel tank connecting with the engine of a motor vehicle, airplane  or  other  conveyance,  but  not  a  vessel  (other   than   a recreational  motor  boat  or  a commercial fishing vessel as defined in subdivision (j) of this section if the diesel motor fuel  imported  into and  consumed  in  this state is used to operate such vessel while it is engaged in the harvesting of fish for sale), propelled  by  the  use  of such  diesel  motor  fuel  and to be used only in the operation thereof, shall not be deemed imported within the meaning of this article, if  not removed from such tank except as used in the propulsion of such engine.  (3)  With respect to residual petroleum product, every corporation and unincorporated business (i)  importing  residual  petroleum  product  or causing  residual  petroleum  product  to be imported into the state for use, distribution,  storage  or  sale  in  the  state,  (ii)  producing, refining, manufacturing or compounding residual petroleum product in the state,  or  (iii)  making a sale or use of residual petroleum product in the state other than a self-use of residual petroleum product which  has  been  the subject of a retail sale to such corporation or unincorporated business.  (c)  The  terms  (1) "diesel motor fuel" means such term as defined in subdivision fourteen of section two hundred eighty-two of this  chapter, and  (2)  "highway  diesel  motor  fuel"  means  such  term  as  defined in subdivision sixteen-a of section two hundred eighty-two of this chapter, and  (3) "non-highway diesel motor fuel" means  such  term  as  defined  in subdivision sixteen of section two hundred eighty-two of this chapter.  (4)  As  used  in  this  article,  references  to persons or petroleum businesses  registered  under  article  twelve-A  of  this  chapter   as distributors  of  diesel  motor  fuel  shall include all such persons or petroleum businesses registered under such article  as  distributors  of diesel  motor  fuel  and persons or petroleum businesses operating under valid limited registrations relating to persons or petroleum  businesses making  retail  sales  of  diesel motor fuel to consumers solely for the purposes described in subparagraph (i) of paragraph (b)  of  subdivision three  of  section  two  hundred  eighty-two-a of this chapter, but such references shall not include persons and petroleum businesses registered as "distributors of kero-jet fuel only" pursuant to  the  provisions  of subdivision two of section two hundred eighty-two-a of this chapter.  (d)  The  term  "motor fuel" means such term as defined in subdivision two of section two hundred eighty-two of this chapter.  (e) The term "residual petroleum product" means the  topped  crude  of refinery  operations  which includes products commonly designated by the petroleum refining industry as "No. 5 Fuel oil", "No. 6  Fuel  oil"  and "bunker  C".  It  shall also include the special grade of diesel product specifically designated "No. 4 diesel fuel" and not suitable as  a  fuel used in the operation of a motor vehicle engine.  (f)  The  term  "taxable  month"  means  a  calendar month or any part thereof during which a petroleum business is subject to tax  under  this article.  (g)  The  term  "use"  as  applied to motor fuel and diesel motor fuel shall have the same meaning as set forth in subdivision (e)  of  section eleven  hundred two of this chapter and such meaning shall also apply to residual petroleum product as if such subdivision specifically  referred to the use of such residual product in addition to motor fuel and diesel motor fuel.  (h)  The  term  "unincorporated business" means any trade, business or occupation conducted, engaged in or being liquidated by an individual or unincorporated entity, including  a  partnership,  joint  venture,  sole proprietorship,  unincorporated association, fiduciary, or a corporation in liquidation. The performance of  services  by  an  individual  as  an employee or as an officer or director of a corporation or unincorporated entity,  or  as  a  fiduciary,  shall  not  be  deemed an unincorporated business, unless such services constitute part of a business,  trade  or occupation regularly carried on by such individual.  (i)  "commercial  fisherman" means a person licensed by an appropriate federal or state agency for the purpose of engaging  in  the  commercial harvesting of fish and who is engaged in the business of harvesting fish for  sale.  In determining whether or not a business is being conducted, consideration shall be given to the amount of time, capital  and  effort that  is  consumed by, as well as the percent of total gross income from all sources derived from the harvesting of fish for sale.  (j) "commercial fishing vessel" means a vessel which is used  directly and predominantly in the harvesting of fish for sale and, if such vessel is  required  to be documented with the United States Coast Guard, it is  currently documented with the  United  States  Coast  Guard  and  has  a current fisheries endorsement on such documentation.  (k)  "Commercial  gallonage"  means gallonage (1) which is non-highway diesel motor fuel or residual petroleum product, (2) which  is  included in  the  full  measure of the non-highway diesel motor fuel component or the residual petroleum  product  component  of  the  tax  imposed  under section  three  hundred  one-a  of this article, (3) which does not (and will not) qualify (A) for the utility credit or  reimbursement  provided for   in   section   three   hundred  one-d  of  this  article,  (B)  as "manufacturing gallonage", as such term is defined in subdivision (m) of this section, (C) for the not-for-profit organization exemption provided for in subdivision (h) of section three hundred one-b of  this  article, or  (D)  for  the  heating  exemption  provided  for in paragraph two of subdivision (d) of section three hundred one-b of this  article  or  the heating  reimbursement  provided for in paragraph two of subdivision (a) of section three hundred one-c of this article, and (4) which  will  not be used nor has been used in the fuel tank connecting with the engine of a  vessel.  No  gallonage  shall qualify as "commercial gallonage" where such gallonage is eligible for the (i) utility credit  or  reimbursement under   such   section   three  hundred  one-d  of  this  article,  (ii) "manufacturing exemption" under paragraph three of  subdivision  (f)  of section  three  hundred  one-a  of  this  article,  (iii) not-for-profit organization exemption under subdivision (h) of  section  three  hundred one-b  of  this  article,  or  (iv)  heating  exemption  provided for in paragraph two of subdivision (d) of section three hundred one-b of  this article  or  the  heating reimbursement provided for in paragraph two of subdivision (a) of section three hundred  one-c  of  this  article.  The commissioner  shall  require  such documentary proof to substantiate the classification of product as "commercial gallonage" as the  commissioner deems appropriate.  (l)  "Railroad diesel" means non-highway diesel motor fuel for use and consumption directly and exclusively in the operation of a locomotive or a self-propelled vehicle run only on rails or tracks, but only if either (1) all such fuel is delivered into a  storage  facility  which  is  not equipped  with  a  hose  or  other  apparatus  by which such fuel can be dispensed into the fuel tank of a motor vehicle  and  such  facility  is used  only  to fuel such locomotives or such self-propelled vehicles, or (2) in accordance with the terms of sale, all  such  fuel  is  delivered directly  into  the  tank  of  a  locomotive  or self-propelled vehicle. Provided, however, that  a  sale  to  a  purchaser  who  will  use  such non-highway diesel motor fuel as "railroad diesel" shall be evidenced by a  certificate  signed  by  the purchaser stating that such diesel motor fuel will be used and consumed as prescribed in this subdivision and the commissioner may require such  other  information  as  the  commissioner deems appropriate.  (m)  "Manufacturing  gallonage"  means  residual  petroleum product or non-highway diesel motor fuel used and consumed directly and exclusively in  the  production  of  tangible  personal   property   for   sale   by manufacturing,  processing or assembly, but only if (i) all of such fuel or product is delivered on the manufacturing site, or (ii) the purchaser causes such fuel or product to be delivered to its  manufacturing  site. "Manufacturing  gallonage"  shall  in no event be consumed on the public highways of this state or delivered at  a  filling  station  or  into  a repository  which  is  equipped  with a hose or other apparatus by which such fuel can be dispensed into the fuel tank of a  motor  vehicle.  The commissioner  shall  require  such documentary proof to substantiate the classification  of  product  as   "manufacturing   gallonage"   as   the commissioner deems appropriate.  (n)  The term "passenger commuter ferry" means a vessel providing mass transportation service. A vessel shall be providing mass  transportation service  (1)  if it is recognized, as such, by an organization described in paragraph one or two of subdivision (a)  of  section  eleven  hundred sixteen  of this chapter, or (2) the commissioner designates such vessel as performing such service based on industry or regulatory practice.   * (o) The term "E85" shall have the same  meaning  as  in  subdivision twenty-two of section two hundred eighty-two of this chapter.   * NB Repealed September 1, 2026   * (p)  The  term  "B20"  shall have the same meaning as in subdivision twenty-three of section two hundred eighty-two of this chapter.   * NB Repealed September 1, 2026   * (q) The term "CNG" shall have the same  meaning  as  in  subdivision twenty-four of section two hundred eighty-two of this chapter.   * NB Repealed September 1, 2026   * (r)   The  term  "hydrogen"  shall  have  the  same  meaning  as  in subdivision twenty-five  of  section  two  hundred  eighty-two  of  this chapter.   * NB Repealed September 1, 2026  (s)  The term "terminal" shall have the same meaning as in subdivision thirteen of section two hundred eighty-two of this chapter.