N.Y. Tax Law § 300 — General definitions

§ 300. General definitions.--As used in this article:\n (a) The term "corporation" includes a corporation, joint-stock company\nor association and any business conducted by a trustee or trustees\nwherein interest or ownership is evidenced by certificate or other\nwritten instrument. "Corporation" shall also include any corporation\nwhose business is being conducted by any receiver, referee, trustee,\nassignee or other fiduciary, or any officer or agent appointed by any\ncourt and any dissolved corporation which continues to conduct business.\n (b) The term "petroleum business" means: (1) With respect to motor\nfuel, every corporation and unincorporated business (i) importing motor\nfuel or causing motor fuel to be imported into the state for use,\ndistribution, storage or sale in the state, or (ii) producing, refining,\nmanufacturing or compounding motor fuel in the state. Provided, however,\na corporation or unincorporated business which has been issued a\nliquefied petroleum gas fuel permit under section two hundred\neighty-three-c of this chapter and which does not import motor fuel\nother than liquefied petroleum gas fuel or cause motor fuel other than\nliquefied petroleum gas fuel to be imported into the state for use,\ndistribution, storage or sale in the state or produce, refine,\nmanufacture or compound motor fuel other than liquefied petroleum gas\nfuel in the state shall not be considered a petroleum business with\nrespect to motor fuel within the meaning of this paragraph. Motor fuel\nbrought into this state in the ordinary fuel tank connecting with the\nengine of a motor vehicle, airplane, or other conveyance, but not a\nvessel (other than a recreational motor boat or a commercial fishing\nvessel, as defined in subdivision (j) of this section, if the motor fuel\nimported into and consumed in this state is used to operate such vessel\nwhile it is engaged in the harvesting of fish for sale), propelled by\nthe use of such motor fuel and to be used only in the operation thereof,\nshall not be deemed imported within the meaning of this article, if not\nremoved from such tank except as used in the propulsion of such engine.\n (2) With respect to diesel motor fuel, every corporation and\nunincorporated business (i) importing diesel motor fuel or causing\ndiesel motor fuel to be imported into the state for use, distribution,\nstorage or sale in the state, (ii) producing, refining, manufacturing or\ncompounding diesel motor fuel within the state, (iii) making a sale or\nuse of diesel motor fuel in the state, other than a retail sale not in\nbulk or self-use of diesel motor fuel which has been the subject of a\nretail sale to such corporation or unincorporated business, or (iv)\nregistered by the department as a "distributor of kero-jet fuel only"\npursuant to the provisions of subdivision two of section two hundred\neighty-two-a of this chapter. Diesel motor fuel brought into this state\nin the ordinary fuel tank connecting with the engine of a motor vehicle,\nairplane or other conveyance, but not a vessel (other than a\nrecreational motor boat or a commercial fishing vessel as defined in\nsubdivision (j) of this section if the diesel motor fuel imported into\nand consumed in this state is used to operate such vessel while it is\nengaged in the harvesting of fish for sale), propelled by the use of\nsuch diesel motor fuel and to be used only in the operation thereof,\nshall not be deemed imported within the meaning of this article, if not\nremoved from such tank except as used in the propulsion of such engine.\n (3) With respect to residual petroleum product, every corporation and\nunincorporated business (i) importing residual petroleum product or\ncausing residual petroleum product to be imported into the state for\nuse, distribution, storage or sale in the state, (ii) producing,\nrefining, manufacturing or compounding residual petroleum product in the\nstate, or (iii) making a sale or use of residual petroleum product in\nthe state other than a self-use of residual petroleum product which has\nbeen the subject of a retail sale to such corporation or unincorporated\nbusiness.\n (c) The terms (1) "diesel motor fuel" means such term as defined in\nsubdivision fourteen of section two hundred eighty-two of this chapter,\nand\n (2) "highway diesel motor fuel" means such term as defined in\nsubdivision sixteen-a of section two hundred eighty-two of this chapter,\nand\n (3) "non-highway diesel motor fuel" means such term as defined in\nsubdivision sixteen of section two hundred eighty-two of this chapter.\n (4) As used in this article, references to persons or petroleum\nbusinesses registered under article twelve-A of this chapter as\ndistributors of diesel motor fuel shall include all such persons or\npetroleum businesses registered under such article as distributors of\ndiesel motor fuel and persons or petroleum businesses operating under\nvalid limited registrations relating to persons or petroleum businesses\nmaking retail sales of diesel motor fuel to consumers solely for the\npurposes described in subparagraph (i) of paragraph (b) of subdivision\nthree of section two hundred eighty-two-a of this chapter, but such\nreferences shall not include persons and petroleum businesses registered\nas "distributors of kero-jet fuel only" pursuant to the provisions of\nsubdivision two of section two hundred eighty-two-a of this chapter.\n (d) The term "motor fuel" means such term as defined in subdivision\ntwo of section two hundred eighty-two of this chapter.\n (e) The term "residual petroleum product" means the topped crude of\nrefinery operations which includes products commonly designated by the\npetroleum refining industry as "No. 5 Fuel oil", "No. 6 Fuel oil" and\n"bunker C". It shall also include the special grade of diesel product\nspecifically designated "No. 4 diesel fuel" and not suitable as a fuel\nused in the operation of a motor vehicle engine.\n (f) The term "taxable month" means a calendar month or any part\nthereof during which a petroleum business is subject to tax under this\narticle.\n (g) The term "use" as applied to motor fuel and diesel motor fuel\nshall have the same meaning as set forth in subdivision (e) of section\neleven hundred two of this chapter and such meaning shall also apply to\nresidual petroleum product as if such subdivision specifically referred\nto the use of such residual product in addition to motor fuel and diesel\nmotor fuel.\n (h) The term "unincorporated business" means any trade, business or\noccupation conducted, engaged in or being liquidated by an individual or\nunincorporated entity, including a partnership, joint venture, sole\nproprietorship, unincorporated association, fiduciary, or a corporation\nin liquidation. The performance of services by an individual as an\nemployee or as an officer or director of a corporation or unincorporated\nentity, or as a fiduciary, shall not be deemed an unincorporated\nbusiness, unless such services constitute part of a business, trade or\noccupation regularly carried on by such individual.\n (i) "commercial fisherman" means a person licensed by an appropriate\nfederal or state agency for the purpose of engaging in the commercial\nharvesting of fish and who is engaged in the business of harvesting fish\nfor sale. In determining whether or not a business is being conducted,\nconsideration shall be given to the amount of time, capital and effort\nthat is consumed by, as well as the percent of total gross income from\nall sources derived from the harvesting of fish for sale.\n (j) "commercial fishing vessel" means a vessel which is used directly\nand predominantly in the harvesting of fish for sale and, if such vessel\nis required to be documented with the United States Coast Guard, it is\ncurrently documented with the United States Coast Guard and has a\ncurrent fisheries endorsement on such documentation.\n (k) "Commercial gallonage" means gallonage (1) which is non-highway\ndiesel motor fuel or residual petroleum product, (2) which is included\nin the full measure of the non-highway diesel motor fuel component or\nthe residual petroleum product component of the tax imposed under\nsection three hundred one-a of this article, (3) which does not (and\nwill not) qualify (A) for the utility credit or reimbursement provided\nfor in section three hundred one-d of this article, (B) as\n"manufacturing gallonage", as such term is defined in subdivision (m) of\nthis section, (C) for the not-for-profit organization exemption provided\nfor in subdivision (h) of section three hundred one-b of this article,\nor (D) for the heating exemption provided for in paragraph two of\nsubdivision (d) of section three hundred one-b of this article or the\nheating reimbursement provided for in paragraph two of subdivision (a)\nof section three hundred one-c of this article, and (4) which will not\nbe used nor has been used in the fuel tank connecting with the engine of\na vessel. No gallonage shall qualify as "commercial gallonage" where\nsuch gallonage is eligible for the (i) utility credit or reimbursement\nunder such section three hundred one-d of this article, (ii)\n"manufacturing exemption" under paragraph three of subdivision (f) of\nsection three hundred one-a of this article, (iii) not-for-profit\norganization exemption under subdivision (h) of section three hundred\none-b of this article, or (iv) heating exemption provided for in\nparagraph two of subdivision (d) of section three hundred one-b of this\narticle or the heating reimbursement provided for in paragraph two of\nsubdivision (a) of section three hundred one-c of this article. The\ncommissioner shall require such documentary proof to substantiate the\nclassification of product as "commercial gallonage" as the commissioner\ndeems appropriate.\n (l) "Railroad diesel" means non-highway diesel motor fuel for use and\nconsumption directly and exclusively in the operation of a locomotive or\na self-propelled vehicle run only on rails or tracks, but only if either\n(1) all such fuel is delivered into a storage facility which is not\nequipped with a hose or other apparatus by which such fuel can be\ndispensed into the fuel tank of a motor vehicle and such facility is\nused only to fuel such locomotives or such self-propelled vehicles, or\n(2) in accordance with the terms of sale, all such fuel is delivered\ndirectly into the tank of a locomotive or self-propelled vehicle.\nProvided, however, that a sale to a purchaser who will use such\nnon-highway diesel motor fuel as "railroad diesel" shall be evidenced by\na certificate signed by the purchaser stating that such diesel motor\nfuel will be used and consumed as prescribed in this subdivision and the\ncommissioner may require such other information as the commissioner\ndeems appropriate.\n (m) "Manufacturing gallonage" means residual petroleum product or\nnon-highway diesel motor fuel used and consumed directly and exclusively\nin the production of tangible personal property for sale by\nmanufacturing, processing or assembly, but only if (i) all of such fuel\nor product is delivered on the manufacturing site, or (ii) the purchaser\ncauses such fuel or product to be delivered to its manufacturing site.\n"Manufacturing gallonage" shall in no event be consumed on the public\nhighways of this state or delivered at a filling station or into a\nrepository which is equipped with a hose or other apparatus by which\nsuch fuel can be dispensed into the fuel tank of a motor vehicle. The\ncommissioner shall require such documentary proof to substantiate the\nclassification of product as "manufacturing gallonage" as the\ncommissioner deems appropriate.\n (n) The term "passenger commuter ferry" means a vessel providing mass\ntransportation service. A vessel shall be providing mass transportation\nservice (1) if it is recognized, as such, by an organization described\nin paragraph one or two of subdivision (a) of section eleven hundred\nsixteen of this chapter, or (2) the commissioner designates such vessel\nas performing such service based on industry or regulatory practice.\n * (o) The term "E85" shall have the same meaning as in subdivision\ntwenty-two of section two hundred eighty-two of this chapter.\n * NB Repealed September 1, 2026\n * (p) The term "B20" shall have the same meaning as in subdivision\ntwenty-three of section two hundred eighty-two of this chapter.\n * NB Repealed September 1, 2026\n * (q) The term "CNG" shall have the same meaning as in subdivision\ntwenty-four of section two hundred eighty-two of this chapter.\n * NB Repealed September 1, 2026\n * (r) The term "hydrogen" shall have the same meaning as in\nsubdivision twenty-five of section two hundred eighty-two of this\nchapter.\n * NB Repealed September 1, 2026\n (s) The term "terminal" shall have the same meaning as in subdivision\nthirteen of section two hundred eighty-two of this chapter.\n