senate Bill S2340

Clarifies an exemption from sales and compensating use taxes

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 16 / Jan / 2013
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 04 / Feb / 2013
    • 1ST REPORT CAL.25
  • 05 / Feb / 2013
    • 2ND REPORT CAL.
  • 11 / Feb / 2013
    • ADVANCED TO THIRD READING
  • 27 / Feb / 2013
    • SUBSTITUTED BY A1887

Summary

Clarifies an exemption from sales and compensating use taxes.

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Bill Details

See Assembly Version of this Bill:
A1887
Versions:
S2340
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115 & 1210, Tax L

Votes

11
0
11
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Energy and Telecommunications committee vote details

Sponsor Memo

BILL NUMBER:S2340

TITLE OF BILL: An act to amend the tax law, in relation to clarifying
an exemption from sales and compensating use taxes

PURPOSE OR GENERAL IDEA OF THE BILL: Makes technical and conforming
changes to chapter 406 of the laws of 2012 which exempts the sale and
installation of commercial solar energy systems from sales and
compensating use taxes.

SUMMARY OF PROVISIONS:

Section 1-section 1115 of the tax law subdivision hh is re-lettered to
ii and references to section eleven hundred and eleven are changed to
eleven hundred and ten

Section 2-Section 1210 of the tax law makes similar changes related to
the re-lettering of section hh to section ii.

Section 3-Section 1210 of the tax law makes changes to the form of the
resolution adopted at the option of a local legislative body to also
provide an exemption from local sales tax. This allows an option for
the exemption to take effect either on January 1st 2013 or September
of any year after 2012.

Section 4- provides for the effective date.

JUSTIFICATION: Last year, the legislature acted to eliminate sales
and compensating use taxes for the purchase of commercial solar energy
systems. The purpose of this bill is to make purly technical
amendments to that chapter in accordance governors approval memo 7.

LEGISLATIVE HISTORY: New Bill

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2340

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 16, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

AN ACT to amend the tax law, in relation to clarifying an exemption from
  sales and compensating use taxes

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (hh) of section 1115 of the tax law,  as  added
by chapter 406 of the laws of 2012, is amended to read as follows:
  [(hh)]  (II)  Receipts from the retail sale of commercial solar energy
systems equipment and of the service of installing such systems shall be
exempt from taxes imposed by sections eleven  hundred  five  and  eleven
hundred  [eleven] TEN of this article. For the purposes of this subdivi-
sion, "commercial solar energy systems equipment" shall mean an arrange-
ment or combination of components installed upon  non-residential  prem-
ises  that utilize solar radiation to produce energy designed to provide
heating, cooling, hot water  and/or  electricity.  Such  arrangement  or
components shall not include equipment that is part of a non-solar ener-
gy system.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  chapter  406  of  the  laws  of 2012, is amended to read as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of  such  article,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the
taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07471-01-3

S. 2340                             2

ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  shall  omit the residential solar energy systems equipment
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment exemption provided for in subdivision [(hh)] (II) and
the clothing and footwear exemption provided for in paragraph thirty  of
subdivision  (a)  of  section  eleven  hundred  fifteen of this chapter,
unless such city, county or  school  district  elects  otherwise  as  to
either  such  residential solar energy systems equipment exemption, such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption.
  S 3. Subdivision (p) of section 1210 of the tax law, as added by chap-
ter 406 of the laws of 2012, is amended to read as follows:
  (p) Notwithstanding any other provision of state or local  law,  ordi-
nance or resolution to the contrary:
  (1)  Any city having a population of one million or more [in which the
taxes imposed by section eleven hundred seven of  this  chapter  are  in
effect, acting through its local legislative body,] is hereby authorized
and empowered to elect to provide the same exemptions from such taxes as
the commercial solar energy systems equipment exemption from state sales
and  compensating  use  taxes  described  in  subdivision [(hh)] (II) of
section eleven hundred fifteen of this chapter by enacting a  resolution
in  the form set forth in paragraph two of this subdivision[; whereupon,
upon compliance with the provisions of subdivisions (d) and (e) of  this
section,  such  enactment  of  such  resolution shall be deemed to be an
amendment to such section eleven hundred seven and such  section  eleven
hundred  seven shall be deemed to incorporate such exemptions as if they
had been duly enacted by the  state  legislature  and  approved  by  the
governor].
  (2)  Form  of Resolution: Be it enacted by the (insert proper title of
local legislative body) as follows:
  Section one.  Receipts  from  sales  of  and  consideration  given  or
contracted  to  be  given  for, or for the use of, property and services
exempt from state sales and compensating use taxes pursuant to  subdivi-
sion  [(hh)]  (II)  of  section 1115 of the tax law shall also be exempt
from sales and compensating use taxes imposed in this jurisdiction.

S. 2340                             3

  Section two. This resolution shall take effect (CHOOSE ONE) January 1,
[(insert the year, but not earlier than the year 2012)] 2013 OR  SEPTEM-
BER  1,  (INSERT  ANY  YEAR  AFTER  2012) and shall apply to sales made,
services rendered and uses occurring on and after that date  in  accord-
ance  with the applicable transitional provisions in sections 1106, 1216
and 1217 of the New York tax law.
  S 4. This act shall take effect immediately.

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