New York Tax Department Proposes Amendments to Fuel Use Tax Rates

The New York Department of Taxation and Finance has proposed amendments to section 492.1(b)(1) of Title 20 of the New York Codes, Rules and Regulations, regarding fuel use tax regulation on motor fuel, diesel motor fuel, and carrier tax. The proposed rule aims to set the sales tax component and composite rate per gallon for motor fuel and diesel motor fuel for the period of April 1, 2026, through June 30, 2026. Comments on the proposal are due April 26. [N.Y. Dep’t of Taxation & Fin., Proposed Reg. Section 492.1(b)(1), 02/25/26 N.Y. Reg.]