2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 282 - Definitions.

§  282.  Definitions.  As  used in this article, 1. a. With respect to
motor  fuel,  "distributor"  means  any  person,  firm,  association  or
corporation,  who  or  which  imports  or causes to be imported into the
state, for use, distribution, storage or  sale  within  the  state,  any
motor fuel; and also any person, firm, association or corporation who or
which produces, refines, manufactures or compounds motor fuel within the
state.
b.  With respect to Diesel motor fuel, "distributor" means any person,
firm, association or corporation (i) who or which imports or  causes  to
be  imported  into  the  state,  for  use, distribution, storage or sale
within the state, any Diesel motor fuel; (ii)  who  or  which  produces,
refines,  manufactures  or compounds Diesel motor fuel within the state;
(iii) who or which makes a sale or use of  Diesel  motor  fuel  in  this
state  other  than: (A) a retail sale not in bulk or (B) the self-use of
Diesel motor fuel which has been the subject of a retail  sale  to  such
person;  (iv)  who  or  which  is  registered  by  the  department  as a
distributor of kero-jet fuel pursuant to the provisions  of  subdivision
two  of  section  two  hundred  eighty-two-a  of  this  article. For the
purposes of this article when used with respect to Diesel motor fuel,  a
"retail  sale not in bulk" means the making or offering to make any sale
of Diesel motor fuel to a consumer  of  such  fuel  which  is  delivered
directly  into a motor vehicle for use in the operation of such vehicle.
A "retail sale in bulk" means the making or offering to make any sale of
Diesel motor fuel to a consumer which is other than a "retail  sale  not
in  bulk". Motor fuel or Diesel motor fuel brought into the state in the
ordinary fuel tank connecting  with  the  engine  of  a  motor  vehicle,
aeroplane,  motor  boat or other conveyance propelled by the use of such
motor fuel or 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.
2.  "Motor  fuel" means gasoline, benzol, reformulated blend stock for
oxygenate blending, conventional blend  stock  for  oxygenate  blending,
E85,  fuel  grade  ethanol  that  meets  the  ASTM  International active
standards specifications D4806  or  D4814  or  other  product  which  is
suitable for use in operation of a motor vehicle engine.
3. "Motor vehicle" means any vehicle propelled by any power other than
muscular,  except boats, road building machinery, power shovels, tractor
cranes, tractors used exclusively for  agricultural  purposes  and  such
vehicles as are run only on rails or tracks.
4.  "Purchaser"  shall  include, in addition to its usual meaning, the
distributor in the case of transfer of motor fuel by a distributor  from
his,  their or its stock, into a motor vehicle, or into a container from
which motor fuel is supplied by the distributor to a  motor  vehicle  or
vehicles of the distributor or of others.
5.  "Sale"  shall  include,  in  addition to its meaning under article
twenty-eight of this chapter, the transfer of fuel by a distributor into
a motor vehicle or into a receptacle from which fuel is supplied by  him
or it to his or its own or other motor vehicles.
6.  "Filling  station"  shall  include  any place, location or station
where motor fuel, highway Diesel  motor  fuel  or  water-white  kerosene
(exclusively  for  heating purposes in containers of no more than twenty
gallons), is offered for sale at retail.
7. "Owner" shall include any person offering motor fuel  for  sale  at
retail.
8.  "Person"  includes an individual, copartnership, limited liability
company, society, association, corporation, joint stock company, and any

combination  of  individuals  and  also  an   executor,   administrator,
receiver, trustee or other fiduciary.
9.  "Omnibus  carrier" shall mean every person engaged in operating an
omnibus line subject to the  supervision  of  the  state  department  of
public  service  under  article  three-a  of  the  public  service  law,
including every person operating omnibuses used for  the  transportation
of  school  children under a contract made pursuant to the provisions of
the education law.
10.  "Taxicab  licensee"  shall  mean  every   corporation,   company,
association,  partnership  and person engaged in operating a taxicab, as
defined in section one hundred forty-eight-a of the vehicle and  traffic
law, and licensed by local authorities as defined in section one hundred
twenty-two of such law to operate at a fixed rate of fare.
11. "Nonpublic school operator" shall mean any nonpublic elementary or
secondary  school  which  owns or leases and operates any vehicle solely
and exclusively for its purposes.
12. "Transporter" means any  person  who  or  which  has  the  use  or
control,   or  the  right  to  the  use  or  control  of  any  means  of
transportation used in transporting motor fuel including a barge,  truck
or pipeline.  "Importing transporter" means any transporter who or which
transports  motor  fuel  in  the  state  where  such motor fuel is being
imported into the state for use, distribution, storage or  sale  in  the
state.  "Exporting  transporter"  means  any  transporter  who  or which
transports motor fuel in this state  where  such  motor  fuel  is  being
exported from a point in this state to without this state.
13.  "Terminal"  means  a  motor  fuel  or  Diesel  motor fuel storage
facility with a storage capacity  of  fifty  thousand  gallons  or  more
excluding  such  facility  at  which  motor fuel or Diesel motor fuel is
stored solely for its retail sale at such facility. "Terminal  operator"
means  any  person  who  or which has the use of or control over, or the
right to so use or control, a terminal.
14. "Diesel motor fuel" shall mean No. 1 Diesel  fuel,  No.  2  Diesel
fuel,  biodiesel, kerosene, fuel oil or other middle distillate and also
motor fuel suitable for use in the operation of an engine of the  diesel
type,  excluding,  however,  any  product specifically designated "No. 4
Diesel fuel" and not suitable as a fuel used in the operation of a motor
vehicle engine.
16. "Non-highway Diesel motor fuel" means any Diesel motor  fuel  that
is designated for use other than on a public highway (except for the use
of  the  public highway by farmers to reach adjacent lands), and is dyed
Diesel motor fuel as defined in subdivision eighteen-a of this section.
16-a. "Highway Diesel motor fuel" means any Diesel motor fuel which is
not non-highway Diesel motor fuel.
17. "Fixed base operator"  means  any  person,  firm,  association  or
corporation,  who  or  which  engages  in  the  sale of kero-jet fuel or
aviation gasoline, or both, for airplanes from  a  fixed  and  permanent
place at an airport within the state.
18. "Indian nation or tribe" means one of the following New York state
Indian  nations  or  tribes:  Cayuga  Nation, Oneida Nation of New York,
Onondaga Nation, Poospatuck or Unkechauge  Nation,  Saint  Regis  Mohawk
Tribe,  Seneca  Nation  of  Indians, Shinnecock Indian Nation, Tonawanda
Band of Seneca and Tuscarora Nation.
18-a. "Dyed Diesel motor fuel" means Diesel motor fuel which has  been
dyed  in  accordance  with  and  for  the  purpose of complying with the
provisions of 26 USC §4082(a) and the regulations thereunder, as may  be
amended from time to time.
19.  "Qualified  Indian"  means  a  person duly enrolled on the tribal
rolls of one of the Indian nations or tribes. In the case of the  Cayuga

Indian  Nation  of New York, such term shall include enrolled members of
such nation when such enrolled members purchase motor fuel on any Seneca
reservation.
20.  "Qualified  reservation" means (a) lands held by an Indian nation
or tribe that is located within the reservation of that nation or  tribe
in the state;
(b)  lands  within  the  state  over  which  an Indian nation or tribe
exercises governmental power and that are either (i) held by the  Indian
nation  or  tribe  subject  to restrictions by the United States against
alienation, or (ii) held in trust by the United States for  the  benefit
of such Indian nation or tribe;
(c)  lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or
(d)  any  land  that  falls  within  paragraph  (a)  or  (b)  of  this
subdivision,  and  which  may  be  sold  and replaced with other land in
accordance with an Indian nation's or  tribe's  land  claims  settlement
agreement with the state of New York, shall nevertheless be deemed to be
subject to restriction by the United States against alienation.
21.  "Reservation  motor  fuel seller" means a seller of motor fuel or
Diesel motor fuel which is an  Indian  nation  or  tribe,  one  or  more
members  of  such  tribe,  or  an entity wholly owned by either or both,
which sells motor fuel within the boundaries of a qualified reservation.
* 22. "E85" means a fuel blend consisting of ethanol and  motor  fuel,
which  meets  the  ASTM  International  active  standard  D5798 for fuel
ethanol.
* NB Repealed September 1, 2026
* 23. "B20" means a mixture consisting by  volume  of  twenty  percent
biodiesel  and  the remainder of which is diesel motor fuel. "Biodiesel"
shall mean either  "qualified  biodiesel"  or  "unqualified  biodiesel."
"Qualified biodiesel" means a diesel motor fuel substitute produced from
nonpetroleum   renewable   resources   that   meets   the   registration
requirements  for  fuels  and  fuel   additives   established   by   the
Environmental  Protection  Agency under section 211 of the Clean Air Act
(42 U.S.C. 7545) and that meets the ASTM International  active  standard
D6751  for  biodiesel fuel. "Unqualified biodiesel" means a diesel motor
fuel substitute produced from nonpetroleum renewable resources that does
not meet the ASTM International  active  standard  D6751  for  biodiesel
fuel.
* NB Repealed September 1, 2026
* 24.  "CNG"  means  fuel  comprised  primarily  of methane, stored in
either a gaseous or liquid state, suitable for use  and  consumption  in
the engine of a motor vehicle.
* NB Repealed September 1, 2026
* 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,
stored  in  either  a  gaseous  or  liquid  state,  suitable for use and
consumption in the engine of a motor vehicle.
* NB Repealed September 1, 2026
26. "Public highway" means public highway as  defined  in  subdivision
six of section five hundred one of this chapter.
27.  "Wholesaler of motor fuel" means any person, firm, association or
corporation who or which: (1) is not a distributor of  motor  fuel;  (2)
makes a sale of motor fuel in this state other than a retail sale not in
bulk; and (3)(A) makes any purchases of motor fuel for resale within the
region  set  forth  in  subparagraph  (i)  or  (ii)  of paragraph one of
subdivision (e) of section eleven hundred eleven of this chapter; or (B)
makes any sales of motor fuel, other than  retail  sales  not  in  bulk,
within the region set forth in subparagraph (i) or (ii) of paragraph one
of subdivision (e) of section eleven hundred eleven of this chapter. For

the  purposes  of  this  article when used with respect to motor fuel, a
"retail sale not in bulk" means the making or offering to make any  sale
of  motor  fuel  to  a consumer of such fuel which is delivered directly
into a motor vehicle for use in the operation of such vehicle. A "retail
sale  in  bulk"  means  the making or offering to make any sale of motor
fuel to a consumer which is other than a "retail sale not in bulk".