N.Y. Tax Law § 282 — Definitions

§ 282. Definitions. As used in this article, 1. a. With respect to\nmotor fuel, "distributor" means any person, firm, association or\ncorporation, who or which imports or causes to be imported into the\nstate, for use, distribution, storage or sale within the state, any\nmotor fuel; and also any person, firm, association or corporation who or\nwhich produces, refines, manufactures or compounds motor fuel within the\nstate.\n b. With respect to Diesel motor fuel, "distributor" means any person,\nfirm, association or corporation (i) who or which imports or causes to\nbe imported into the state, for use, distribution, storage or sale\nwithin the state, any Diesel motor fuel; (ii) who or which produces,\nrefines, manufactures or compounds Diesel motor fuel within the state;\n(iii) who or which makes a sale or use of Diesel motor fuel in this\nstate other than: (A) a retail sale not in bulk or (B) the self-use of\nDiesel motor fuel which has been the subject of a retail sale to such\nperson; (iv) who or which is registered by the department as a\ndistributor of kero-jet fuel pursuant to the provisions of subdivision\ntwo of section two hundred eighty-two-a of this article. For the\npurposes of this article when used with respect to Diesel motor fuel, a\n"retail sale not in bulk" means the making or offering to make any sale\nof Diesel motor fuel to a consumer of such fuel which is delivered\ndirectly into a motor vehicle for use in the operation of such vehicle.\nA "retail sale in bulk" means the making or offering to make any sale of\nDiesel motor fuel to a consumer which is other than a "retail sale not\nin bulk". Motor fuel or Diesel motor fuel brought into the state in the\nordinary fuel tank connecting with the engine of a motor vehicle,\naeroplane, motor boat or other conveyance propelled by the use of such\nmotor fuel or Diesel motor fuel, and to be used only in the operation\nthereof, shall not be deemed imported within the meaning of this\narticle, if not removed from such tank except as used in the propulsion\nof such engine.\n 2. "Motor fuel" means gasoline, benzol, reformulated blend stock for\noxygenate blending, conventional blend stock for oxygenate blending,\nE85, fuel grade ethanol that meets the ASTM International active\nstandards specifications D4806 or D4814 or other product which is\nsuitable for use in operation of a motor vehicle engine.\n 3. "Motor vehicle" means any vehicle propelled by any power other than\nmuscular, except boats, road building machinery, power shovels, tractor\ncranes, tractors used exclusively for agricultural purposes and such\nvehicles as are run only on rails or tracks.\n 4. "Purchaser" shall include, in addition to its usual meaning, the\ndistributor in the case of transfer of motor fuel by a distributor from\nhis, their or its stock, into a motor vehicle, or into a container from\nwhich motor fuel is supplied by the distributor to a motor vehicle or\nvehicles of the distributor or of others.\n 5. "Sale" shall include, in addition to its meaning under article\ntwenty-eight of this chapter, the transfer of fuel by a distributor into\na motor vehicle or into a receptacle from which fuel is supplied by him\nor it to his or its own or other motor vehicles.\n 6. "Filling station" shall include any place, location or station\nwhere motor fuel, highway Diesel motor fuel or water-white kerosene\n(exclusively for heating purposes in containers of no more than twenty\ngallons), is offered for sale at retail.\n 7. "Owner" shall include any person offering motor fuel for sale at\nretail.\n 8. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n 9. "Omnibus carrier" shall mean every person engaged in operating an\nomnibus line subject to the supervision of the state department of\npublic service under article three-a of the public service law,\nincluding every person operating omnibuses used for the transportation\nof school children under a contract made pursuant to the provisions of\nthe education law.\n 10. "Taxicab licensee" shall mean every corporation, company,\nassociation, partnership and person engaged in operating a taxicab, as\ndefined in section one hundred forty-eight-a of the vehicle and traffic\nlaw, and licensed by local authorities as defined in section one hundred\ntwenty-two of such law to operate at a fixed rate of fare.\n 11. "Nonpublic school operator" shall mean any nonpublic elementary or\nsecondary school which owns or leases and operates any vehicle solely\nand exclusively for its purposes.\n 12. "Transporter" means any person who or which has the use or\ncontrol, or the right to the use or control of any means of\ntransportation used in transporting motor fuel including a barge, truck\nor pipeline. "Importing transporter" means any transporter who or which\ntransports motor fuel in the state where such motor fuel is being\nimported into the state for use, distribution, storage or sale in the\nstate. "Exporting transporter" means any transporter who or which\ntransports motor fuel in this state where such motor fuel is being\nexported from a point in this state to without this state.\n 13. "Terminal" means a motor fuel or Diesel motor fuel storage\nfacility with a storage capacity of fifty thousand gallons or more\nexcluding such facility at which motor fuel or Diesel motor fuel is\nstored solely for its retail sale at such facility. "Terminal operator"\nmeans any person who or which has the use of or control over, or the\nright to so use or control, a terminal.\n 14. "Diesel motor fuel" shall mean No. 1 Diesel fuel, No. 2 Diesel\nfuel, biodiesel, kerosene, fuel oil or other middle distillate and also\nmotor fuel suitable for use in the operation of an engine of the diesel\ntype, excluding, however, any product specifically designated "No. 4\nDiesel fuel" and not suitable as a fuel used in the operation of a motor\nvehicle engine.\n 16. "Non-highway Diesel motor fuel" means any Diesel motor fuel that\nis designated for use other than on a public highway (except for the use\nof the public highway by farmers to reach adjacent lands), and is dyed\nDiesel motor fuel as defined in subdivision eighteen-a of this section.\n 16-a. "Highway Diesel motor fuel" means any Diesel motor fuel which is\nnot non-highway Diesel motor fuel.\n 17. "Fixed base operator" means any person, firm, association or\ncorporation, who or which engages in the sale of kero-jet fuel or\naviation gasoline, or both, for airplanes from a fixed and permanent\nplace at an airport within the state.\n 18. "Indian nation or tribe" means one of the following New York state\nIndian nations or tribes: Cayuga Nation, Oneida Nation of New York,\nOnondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk\nTribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda\nBand of Seneca and Tuscarora Nation.\n 18-a. "Dyed Diesel motor fuel" means Diesel motor fuel which has been\ndyed in accordance with and for the purpose of complying with the\nprovisions of 26 USC §4082(a) and the regulations thereunder, as may be\namended from time to time.\n 19. "Qualified Indian" means a person duly enrolled on the tribal\nrolls of one of the Indian nations or tribes. In the case of the Cayuga\nIndian Nation of New York, such term shall include enrolled members of\nsuch nation when such enrolled members purchase motor fuel on any Seneca\nreservation.\n 20. "Qualified reservation" means (a) lands held by an Indian nation\nor tribe that is located within the reservation of that nation or tribe\nin the state;\n (b) lands within the state over which an Indian nation or tribe\nexercises governmental power and that are either (i) held by the Indian\nnation or tribe subject to restrictions by the United States against\nalienation, or (ii) held in trust by the United States for the benefit\nof such Indian nation or tribe;\n (c) lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)\nNation within their respective reservations; or\n (d) any land that falls within paragraph (a) or (b) of this\nsubdivision, and which may be sold and replaced with other land in\naccordance with an Indian nation's or tribe's land claims settlement\nagreement with the state of New York, shall nevertheless be deemed to be\nsubject to restriction by the United States against alienation.\n 21. "Reservation motor fuel seller" means a seller of motor fuel or\nDiesel motor fuel which is an Indian nation or tribe, one or more\nmembers of such tribe, or an entity wholly owned by either or both,\nwhich sells motor fuel within the boundaries of a qualified reservation.\n * 22. "E85" means a fuel blend consisting of ethanol and motor fuel,\nwhich meets the ASTM International active standard D5798 for fuel\nethanol.\n * NB Repealed September 1, 2026\n * 23. "B20" means a mixture consisting by volume of twenty percent\nbiodiesel and the remainder of which is diesel motor fuel. "Biodiesel"\nshall mean either "qualified biodiesel" or "unqualified biodiesel."\n"Qualified biodiesel" means a diesel motor fuel substitute produced from\nnonpetroleum renewable resources that meets the registration\nrequirements for fuels and fuel additives established by the\nEnvironmental Protection Agency under section 211 of the Clean Air Act\n(42 U.S.C. 7545) and that meets the ASTM International active standard\nD6751 for biodiesel fuel. "Unqualified biodiesel" means a diesel motor\nfuel substitute produced from nonpetroleum renewable resources that does\nnot meet the ASTM International active standard D6751 for biodiesel\nfuel.\n * NB Repealed September 1, 2026\n * 24. "CNG" means fuel comprised primarily of methane, stored in\neither a gaseous or liquid state, suitable for use and consumption in\nthe engine of a motor vehicle.\n * NB Repealed September 1, 2026\n * 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,\nstored in either a gaseous or liquid state, suitable for use and\nconsumption in the engine of a motor vehicle.\n * NB Repealed September 1, 2026\n 26. "Public highway" means public highway as defined in subdivision\nsix of section five hundred one of this chapter.\n 27. "Wholesaler of motor fuel" means any person, firm, association or\ncorporation who or which: (1) is not a distributor of motor fuel; (2)\nmakes a sale of motor fuel in this state other than a retail sale not in\nbulk; and (3)(A) makes any purchases of motor fuel for resale within the\nregion set forth in subparagraph (i) or (ii) of paragraph one of\nsubdivision (e) of section eleven hundred eleven of this chapter; or (B)\nmakes any sales of motor fuel, other than retail sales not in bulk,\nwithin the region set forth in subparagraph (i) or (ii) of paragraph one\nof subdivision (e) of section eleven hundred eleven of this chapter. For\nthe purposes of this article when used with respect to motor fuel, a\n"retail sale not in bulk" means the making or offering to make any sale\nof motor fuel to a consumer of such fuel which is delivered directly\ninto a motor vehicle for use in the operation of such vehicle. A "retail\nsale in bulk" means the making or offering to make any sale of motor\nfuel to a consumer which is other than a "retail sale not in bulk".\n