senate Bill S3854

Amended

Provides an exemption from state sales tax for energy-star appliances and grants municipalities the option to provide such exemption

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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

  • 25 / Feb / 2013
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 21 / May / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 11 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1263
  • 13 / Jun / 2013
    • PASSED SENATE
  • 13 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 13 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO ENERGY AND TELECOMMUNICATIONS
  • 27 / Jan / 2014
    • AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
  • 27 / Jan / 2014
    • PRINT NUMBER 3854A
  • 27 / Feb / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 06 / May / 2014
    • 1ST REPORT CAL.536
  • 07 / May / 2014
    • 2ND REPORT CAL.
  • 12 / May / 2014
    • ADVANCED TO THIRD READING
  • 28 / May / 2014
    • PASSED SENATE
  • 28 / May / 2014
    • DELIVERED TO ASSEMBLY
  • 28 / May / 2014
    • REFERRED TO WAYS AND MEANS

Summary

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

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Bill Details

See Assembly Version of this Bill:
A758
Versions:
S3854
S3854A
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115 & 1210, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S3674A, A10572
2009-2010: S1161, S1161

Sponsor Memo

BILL NUMBER:S3854

TITLE OF BILL: An act to amend the tax law, in relation to exempting
energy-star appliances from state sales and compensating use taxes and
granting municipalities the option to provide such exemption; and
providing for the repeal of such provisions upon expiration thereof

PURPOSE: This bill offers a sales tax exemption until April 1, 2019 on
the purchase of the following energy star qualified appliances;
clothes washers, dishwashers, refrigerators, room air conditioners,
ceiling fans, dehumidifiers, freezers, programmable thermostats, and
ventilating fans.

SUMMARY OF PROVISIONS: This bill amends the tax law to grant a sales
tax exemption for the purchase of the following Energy Star qualified
appliances: clothes washers, dishwashers, refrigerators, room air
conditioners, ceiling fans, dehumidifiers, freezers, programmable
thermostats, and ventilating fans. This exemption expires on April 1,
2019. Energy Star is a joint program of the U.S. Environmental
Protection Agency and the U.S. Department of Energy setting strict
energy efficiency guidelines.

JUSTIFICATION: ENERGY STAR qualified appliances incorporate advanced
technologies that use 10-50% less energy and water than standard
models. This exemption is for appliances that have earned the ENERGY
STAR rating, and-the average homeowner can save $80 a year in energy
costs, while protecting the environment. If just one in 10 homes used
ENERGY STAR qualified appliances, the change would be similar to
planting 1.7 million new acres of trees.

LEGISLATIVE HISTORY: 2011-12: S. 3674-A Passed Senate/A. 10572 Ways
and Means 2009-10: S. 1161 Energy and Telecommunications/No Same As
2008: S. 6944-B Passed Senate/ A. 11285-A Ways and Means

FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: This act shall take effect on April 1, 2014 and shall
expire and be deemed repealed on April 1, 2019.

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

                                  3854

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 25, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Energy and Telecommu-
  nications

AN ACT to amend the tax law, in relation to exempting energy-star appli-
  ances from state sales and compensating use taxes and granting munici-
  palities the option to provide such exemption; and providing  for  the
  repeal of such provisions upon expiration thereof

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES  AS AN ENERGY-STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY ENERGY-STAR PROGRAM, SHALL  BE  EXEMPT  FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
FAN, DEHUMIDIFIER, FREEZER,  PROGRAMMABLE  THERMOSTAT,  AND  VENTILATING
FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY-STAR PRODUCTS.
  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.
                                                           LBD05205-01-3

S. 3854                             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) and the
clothing and footwear exemption provided  for  in  paragraph  thirty  of
subdivision  (a)  of  section eleven hundred fifteen of this chapter AND
THE ENERGY-STAR PRODUCT EXEMPTION PROVIDED FOR IN  PARAGRAPH  FORTY-FOUR
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 OR SUCH ENERGY-STAR PRODUCT EXEMPTION.
  S  3.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) 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 ENERGY-STAR PRODUCT EXEMPTION FROM STATE SALES AND COMPENSATING  USE
TAXES  DESCRIBED  IN  PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) 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 PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL  ALSO

S. 3854                             3

BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
DICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY  TO  SALES
MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.
  S 4. This act shall take effect April 1,  2014  and  shall  be  deemed
repealed April 1, 2019.

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