N.Y. Tax Law § 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, 2031

* (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, 2031

* (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, 2031

* (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, 2031

(s) The term "terminal" shall have the same meaning as in subdivision

thirteen of section two hundred eighty-two of this chapter.