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New York · Through 2026-09-11

N.Y. General Business Law § 392-i: Prices reduced to reflect change in sales tax computation

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Where this section sits in the code
  1. General Business Law
  2. Article 26. Miscellaneous

§ 392-i. Prices reduced to reflect change in sales tax computation.

Every person engaged in the retail sale of motor fuel and/or diesel

motor fuel or a distributor of such fuels, as defined in article

twelve-A of the tax law, shall reduce the price such person charges for

motor fuel and/or diesel motor fuel in an amount equal to any reduction

in taxes prepaid by the distributor or paid by retail customers

resulting from computing sales and compensating use taxes at a cents per

gallon rate pursuant to the provisions of paragraph two of subdivision

(e) and subdivision (m) of section eleven hundred eleven of the tax law.

Collected 2026-09-14T19:32:44Z. Source file · JSON

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