N.Y. Comp. Codes R. & Regs. tit. 20 § 492.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 492.1 - Determining the Composite Rate and Aggregate Rate of Tax

Tax Law, §§ 301-h, 523(b)

(a)

(1) Composite rate. The fuel use tax is based upon the amount of motor fuel and diesel motor fuel used by a carrier in such carrier's operations within this State. Pursuant to section 523 (b) of the Tax Law, the fuel use tax is determined by multiplying the number of gallons of motor fuel or diesel motor fuel, as the case may be, used by a carrier in such carrier's operations within this State by a composite rate which is determined by adding together:

(i) a fuel tax component determined in accordance with the provisions of section 523 (b) of the Tax Law; and

(ii) a sales tax component determined in accordance with such section 523(b).

(2) Aggregate rate. Similar to the fuel use tax, the article 13-A carrier tax is measured by the amount of motor fuel and diesel motor fuel imported into this State in the fuel tanks of qualified motor vehicles and consumed in this State in the operation of such qualified motor vehicles. In accordance with the joint administration provisions of section 301-h of the Tax Law, the joint fuel use and article 13-A carrier tax is computed separately for each fuel based on an aggregate rate which is determined by adding together:

(i) the applicable composite rate as determined by paragraph (1) of this subdivision; and

(ii) the article 13-A component determined in accordance with section 301-h (a)(2) of the Tax Law.

(b)

(1) For calendar quarters beginning on or after January 1, 1996, the rates per gallon of the sales tax components, under the prevailing price, the composite rates of the fuel tax and sales tax components, under the prevailing price, and the aggregate rates of the article 13-A, fuel tax and sales tax components, under the prevailing price, for motor fuel and diesel motor fuel for the following periods are, in cents per gallon:

Motor Fuel			Diesel Motor Fuel
Sales Tax	Composite	Aggregate	Sales Tax	Composite	Aggregate
Component	Rate	Rate	Component	Rate	Rate
(i) Jan.-March 1996
7.8	15.8	30.21	8.2	16.2	30.61
(ii) April-June 1996
7.7	15.7	29.89*	8.7	16.7	30.89*
(iii) July-Sept. 1996
7.8	15.8	29.54	9.1	17.1	30.84
(iv) Oct.-Dec. 1996
8.2	16.2	29.94	8.5	16.5	30.24
(v) Jan.-March 1997
8.1	16.1	30.45	9.3	17.3	31.65
(vi) April-June 1997
8.5	16.5	30.73**	9.6	17.6	31.83**
(vii) July-Sept. 1997
8.0	16.0	30.0	8.4	16.4	30.4
(viii) Oct.-Dec. 1997
7.6	15.6	29.6	8.2	16.2	30.2
(ix) Jan.-March 1998
8.1	16.1	30.7	8.4	16.4	30.25
(x) April-June 1998
7.4	15.4	30.0	7.8	15.8	29.65
(xi) July-Sept. 1998
6.7	14.7	29.3	7.3	15.3	29.15
(xii) Oct.-Dec. 1998
6.6	14.6	29.2	7.1	15.1	28.95
(xiii) Jan.-March 1999
6.5	14.5	28.5	7.2	15.2	28.45
(xiv) April-June 1999
6.2	14.2	28.2	6.8	14.8	27.05
(xv) July-Sept. 1999
6.9	14.9	28.9	7.4	15.4	27.65
(xvi) Oct.-Dec. 1999
7.3	15.3	29.3	7.7	15.7	27.95
(xvii) Jan.-March 2000
8.3	16.3	29.7	8.4	16.4	28.05
(xviii) April-June 2000
8.6	16.6	30.0	9.0	17.0	28.65
(xix) July-Sept. 2000
9.7	17.7	31.1	9.5	17.5	29.15
(xx) Oct.-Dec. 2000
10.5	18.5	31.9	9.8	17.8	29.45
(xxi) Jan.-March 2001
10.1	18.1	32.1	11.0	19.0	31.25
(xxii) April-June 2001
09.5	17.5	31.5	10.8	18.8	31.05
(xxiii) July-Sept. 2001
09.5	17.5	31.5	09.9	17.9	30.15
(xxiv) Oct.-Dec. 2001
09.5	17.5	31.5	09.6	17.6	29.85
(xxv) Jan.-March 2002
08.7	16.7	31.3	09.1	17.1	29.95
(xxvi) April-June 2002
07.3	15.3	29.9	08.2	16.2	29.05
(xxvii) July-Sept. 2002
08.9	16.9	31.5	09.1	17.1	29.95
(xxviii) Oct.-Dec. 2002
09.0	17.0	31.6	08.9	16.9	29.75
(xxix) Jan.-March 2003
09.4	17.4	31.4	09.8	17.8	30.05
(xxx) April-June 2003
09.8	17.8	31.8	10.4	18.4	30.65
(xxxi) July-Sept. 2003
10.5	18.5	32.5	11.0	19.0	31.25
(xxxii) Oct.-Dec. 2003
9.5	17.5	31.5	9.9	17.9	30.15
(xxxiii) Jan.-March 2004
10.5	18.5	33.1	10.3	18.3	31.15
(xxxiv) April-June 2004
10.5	18.5	33.1	11.0	19.0	31.85
(xxxv) July-Sept. 2004
11.4	19.4	34.0	11.1	19.1	31.95
(xxxvi) Oct.-Dec. 2004
12.3	20.3	34.9	11.9	19.9	32.75
(xxxvii) Jan.-March 2005
13.1	21.1	36.3	14.5	22.5	35.95
(xxxviii) April-June 2005
12.1	20.1	35.3	13.9	21.9	35.35
(xxxix) July-Sept. 2005
14.6	22.6	37.8	15.8	23.8	37.25
(xl) Oct.-Dec. 2005
15.2	23.2	38.4	16.5	24.5	37.95
(xli) Jan.-March 2006
18.3	26.3	42.2	19.5	27.5	41.65
(xlii) April-June 2006
15.4	23.4	39.3	16.6	24.6	38.75
(xliii) July-Sept. 2006
14.0	22.0	37.9	14.0	22.0	36.15
(xliv) Oct.-Dec. 2006
14.0	22.0	37.9	14.0	22.0	36.15
(xlv) Jan.-March 2007
14.0	22.0	38.6	14.0	22.0	36.85
(xlvi) April-June 2007
14.0	22.0	38.6	14.0	22.0	36.85
(xlvii) July-Sept. 2007
14.0	22.0	38.6	14.0	22.0	36.85
(xlviii) Oct.-Dec. 2007
14.0	22.0	38.6	14.0	22.0	36.85
(xlix) Jan.-March 2008
14.0	22.0	38.4	14.0	22.0	36.65
(l) April-June 2008
14.0	22.0	38.4	14.0	22.0	36.65
(li) July-Sept. 2008
14.0	22.0	38.4	14.0	22.0	36.65
(lii) Oct.-Dec. 2008
14.7	22.7	39.1	14.7	22.7	37.35
(liii) Jan.-March 2009
16.0	24.0	41.1	16.0	24.0	39.35
(liv) April-June 2009
12.8	20.8	37.9	15.4	23.4	38.75
(lv) July-Sept. 2009
13.7	21.7	38.8	14.7	22.7	38.05
(lvi) Oct.-Dec. 2009
15.6	23.6	40.7	15.6	23.6	38.95
(lvii) Jan.-March 2010
15.0	23.0	39.3	15.5	23.5	38.05
(lviii) April-June 2010
16.0	24.0	40.3	16.0	24.0	38.55
(lix) July-Sept. 2010
16.0	24.0	40.3	16.0	24.0	38.55
(lx) Oct.-Dec. 2010
15.6	23.6	39.9	16.0	24.0	38.55
(lxi) Jan.-March 2011
15.9	23.9	40.9	16.0	24.0	39.25
(lxii) April-June 2011
16.0	24.0	41.0	16.0	24.0	39.25
(lxiii) July-Sept. 2011
16.0	24.0	41.0	16.0	24.0	39.25
(lxiv) Oct.-Dec. 2011
16.0	24.0	41.0	16.0	24.0	39.25
(lxv) Jan.-March 2012
16.0	24.0	41.8	16.0	24.0	40.05
(lxvi) April-June 2012
16.0	24.0	41.8	16.0	24.0	40.05
(lxvii) July-Sept. 2012
16.0	24.0	41.8	16.0	24.0	40.05
(lxviii) Oct.-Dec. 2012
16.0	24.0	41.8	16.0	24.0	40.05
(lxix) Jan.-March 2013
16.0	24.0	42.6	16.0	24.0	40.85
(lxx) April-June 2013
16.0	24.0	42.6	16.0	24.0	40.85
(lxxi) July-Sept. 2013
16.0	24.0	42.6	16.0	24.0	40.85
(lxxii) Oct.-Dec. 2013
16.0	24.0	42.6	16.0	24.0	40.85
(lxxiii) Jan.-March 2014
16.0	24.0	42.4	16.0	24.0	40.65
(lxxiv) April-June 2014
16.0	24.0	42.4	16.0	24.0	40.65
(lxxv) July-Sept. 2014
16.0	24.0	42.4	16.0	24.0	40.65
(lxxvi) Oct.-Dec. 2014
16.0	24.0	42.4	16.0	24.0	40.65
(lxxvii) Jan.-March 2015
16.0	24.0	41.8	16.0	24.0	40.05
(lxxviii) April.-June 2015
15.0	23.0	40.8	16.0	24.0	40.05
(lxxviii) April-June 2015
15.0	23.0	40.8	16.0	24.0	40.05
(lxxix) July -September 2015
14.7	22.7	40.5	16.0	24.0	40.05
(lxxx) October - December 2015
15.7	23.7	41.5	16.0	24.0	40.05
(lxxxi) January - March 2016
14.2	22.2	39.2	16.0	24.0	39.25
(lxxxii) April - June 2016
13.7	21.7	38.7	14.9	22.9	38.15
(lxxxiii) July-September 2016
13.6	21.6	38.6	14.5	22.5	37.75
(lxxxiv) October-December 2016
14.1	22.1	39.1	15.0	23.0	38.25
(lxxxv) January - March 2017
14.1	22.1	38.3	15.1	23.1	37.55
(lxxxvi) April-June 2017
14.6	22.6	38.8	15.7	23.7	38.15
(lxxxvii) July-Sept. 2017
14.6	22.6	38.8	15.7	23.7	38.15
(lxxxviii) October - December 2017
14.2	22.2	38.4	15.4	23.4	37.85
(lxxxviii) January - March 2018
15.0	23.0	39.9	16.0	24.0	39.15
(lxxxix) January - March 2018
15.0	23.0	39.9	16.0	24.0	39.15
(xc) April-June 2018
15.0	23.0	39.9	16.0	24.0	39.15
(xci) July-September 2018
15.2	23.2	40.10	16.0	24.0	39.15
(xcii) October - December 2018
16.0	24.0	40.90	16.0	24.0	39.15
(xciii) January - March 2019
17.7	24.0	41.7	16.0	24.0	39.95
(xciv) April-June 2019
14.7	22.7	40.4	16.0	24.0	39.95
(xcv) July-September 2019
15.4	23.4	41.10	16.0	24.0	39.95
(xcvi) October-December 2019
15.6	23.6	41.30	16.0	24.0	39.95
(xcvii) January-March 2020
15.2	23.2	40.6	16.0	24.0	39.65
(xcviii) April - June 2020
15.1	23.1	40.50	16.0	24.0	39.65
(xcix) July-Sept. 2020
13.7	21.7	39.10	23.6	39.25	39.65
(c) October-December 2020
13.8	21.8	39.2	15.5	23.5	39.15
(ci) January - March 2021
13.8	21.8	38.4	15.3	23.3	38.15
(cii) April - June 2021
14.4	22.4	39.0	15.8	23.8	38.65
13.8	21.8	38.4	15.3	23.3	38.15
(ciii) July - September 2021
15.6	23.6	40.2	16.0	24.0	38.85
(civ) October -December 2021
16.0	24.0	40.6	16.0	24.0	38.85
(cv) Jan. - March 2022
16.0	24.0	41.3	16.0	24.0	39.55
(cvi) April - June 2022
16.0	24.0	41.3	16.0	24.0	39.55
(cvii) July - September 2022
16.0	24.0	41.3	16.0	24.0	39.55
(cviii) Oct. - Dec. 2022
16.0	24.0	41.3	16.0	24.0	39.55
(cix) Jan. - March 2023
14.0	22.0	40.1	14.0	22.0	38.35
(cix) January - March 2023
14.0	22.0	40.1	14.0	22.0	38.35
(cx) April - June 2023
16.0	24.0	42.1	16.0	24.0	40.35
(cxi) July-September 2023
16.0	24.0	42.1	16.0	24.0	40.35
(cxii) October - December 2023
16.0	24.0	42.1	16.0	24.0	40.35
(cxiii) July - September 2021
15.6	23.6	40.2	16.0	24.0	38.85
(cxiv) April - June 2024
16.0	24.0	41.3	16.0	24.0	39.55
(cxv) July -September 2024
16.0	24.0	41.3	16.0	24.0	39.55

(2) For months beginning on or after June 1, 1996, and ending prior to June 1, 1997, the rate of the "tax surcharge" imposed by section 301-g of the Tax Law included in the article 13-A component is reduced from 7.5 percent to 2.5 percent. The aggregate rates set forth in subparagraph (1)(ii) of this subdivision reflect an article 13-A component determined on an average basis as required by statute (Tax Law, § 301-g[a]). The article 13-A rate in effect is 14.41 cents per gallon for the months of April and May 1996 and 13.74 cents per gallon for the month of June 1996.

(3) For months beginning on or after June 1, 1997, the rate of the "tax surcharge" imposed by section 301-g of the Tax Law included in the article 13-A component is reduced from 2.5 percent to zero. The aggregate rates set forth in subparagraph (1)(vi) of this subdivision reflect an article 13-A component determined on an average basis as required by statute (Tax Law, § 301-g[a]). The article 13-A rate in effect is 14.35 cents per gallon for the months of April and May 1997, and 14.0 cents per gallon for the month of June 1997.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 492.1

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