S T A T E O F N E W Y O R K
________________________________________________________________________
2553
2013-2014 Regular Sessions
I N S E N A T E
January 22, 2013
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Introduced by Sens. MARCELLINO, MAZIARZ -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to exempting energy star
products from sales and compensating use taxes; and granting credit or
refund for taxes paid; and providing for reimbursement of such taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210 of the tax law is amended by adding a new
subdivision 46 to read as follows:
46. CREDIT FOR THE PURCHASE OR REPAIR OF ENERGY STAR PRODUCTS. (A)
ALLOWANCE OF CREDIT. A TAXPAYER WHO, ON OR AFTER OCTOBER THIRTY-FIRST,
TWO THOUSAND TWELVE AND BEFORE OCTOBER THIRTY-FIRST, TWO THOUSAND THIR-
TEEN, EITHER (I) PURCHASES ENERGY STAR PRODUCTS, OR (II) PAYS FOR
REPAIRS TO ENERGY STAR PRODUCTS OWNED BY THE TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN PARAGRAPH (B) OF THIS SUBDIVISION,
AGAINST THE TAXES IMPOSED BY THIS ARTICLE, PROVIDED THAT SUCH TAXPAYER
HAS NOT APPLIED FOR OR RECEIVED A REFUND OF SUCH TAXES PURSUANT TO
SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS CHAPTER. FOR PURPOSES OF THIS
SUBDIVISION, THE TERM "ENERGY STAR PRODUCTS" SHALL HAVE THE SAME MEANING
AS IN PARAGRAPH THIRTY-NINE OF SUBDIVISION (B) OF SECTION ELEVEN HUNDRED
ONE OF THIS CHAPTER.
(B) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL THE AMOUNT OF
TAXES PAID BY THE TAXPAYER PURSUANT TO ARTICLES TWENTY-EIGHT AND TWEN-
TY-NINE OF THIS CHAPTER FOR THE PURCHASE OR REPAIR OF ENERGY STAR
PRODUCTS, AS EVIDENCED BY DATED RECEIPTS LISTING THE VENDOR'S NAME,
VENDOR'S ADDRESS, AND THE AMOUNT OF SUCH TAX PAID, LESS ANY AMOUNT OF
SUCH TAXES THAT THE TAXPAYER DEDUCTED FOR FEDERAL INCOME TAX PURPOSES.
(C) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07232-01-3
S. 2553 2
SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT
ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE
YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
(D) ANY AMOUNT OF CREDIT ALLOWED PURSUANT TO THIS SUBDIVISION FOR
WHICH THE TAXPAYER SUBSEQUENTLY RECEIVES A REFUND PURSUANT TO SECTION
ELEVEN HUNDRED THIRTY-NINE OF THIS CHAPTER SHALL BE RECAPTURED AND ADDED
BACK IN THE TAXABLE YEAR THAT SUCH REFUND WAS RECEIVED.
S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxv) to read as
follows:
(XXXV) ENERGY STAR TAX CREDIT AMOUNT OF CREDIT UNDER
UNDER SUBSECTION (VV) SUBDIVISION FORTY-SIX OF SECTION
TWO HUNDRED TEN
S 3. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
(VV) CREDIT FOR THE PURCHASE OF ENERGY STAR PRODUCTS. (1) ALLOWANCE OF
CREDIT. A TAXPAYER WHO, ON OR AFTER THE THIRTY-FIRST DAY OF OCTOBER, TWO
THOUSAND TWELVE AND BEFORE OCTOBER THIRTY-FIRST, TWO THOUSAND THIRTEEN,
EITHER (A) PURCHASES ENERGY STAR PRODUCTS, OR (B) PAYS FOR REPAIRS TO
ENERGY STAR PRODUCTS SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN PARAGRAPH TWO OF THIS SUBSECTION, AGAINST THE TAXES IMPOSED
BY THIS ARTICLE, PROVIDED THAT SUCH TAXPAYER HAS NOT APPLIED FOR OR
RECEIVED A REFUND OF SUCH TAXES PURSUANT TO SECTION ELEVEN HUNDRED THIR-
TY-NINE OF THIS CHAPTER. FOR PURPOSES OF THIS SUBSECTION, THE TERM
"ENERGY STAR PRODUCTS" SHALL HAVE THE SAME MEANING AS IN PARAGRAPH THIR-
TY-NINE OF SUBDIVISION (B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAP-
TER.
(2) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL THE AMOUNT OF
TAXES PAID BY THE TAXPAYER PURSUANT TO ARTICLES TWENTY-EIGHT AND TWEN-
TY-NINE OF THIS CHAPTER FOR THE PURCHASE OR REPAIR OF ENERGY STAR
PRODUCTS, AS EVIDENCED BY DATED RECEIPTS LISTING THE VENDOR'S NAME,
VENDOR'S ADDRESS, AND THE AMOUNT OF SUCH TAX PAID, LESS ANY AMOUNT OF
SUCH TAXES THAT THE TAXPAYER DEDUCTED FOR FEDERAL INCOME TAX PURPOSES.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
WILL BE PAID THEREON.
(4) RECAPTURE OF CREDIT. ANY AMOUNT OF CREDIT ALLOWED PURSUANT TO THIS
SUBSECTION FOR WHICH THE TAXPAYER SUBSEQUENTLY RECEIVES A REFUND PURSU-
ANT TO SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS CHAPTER SHALL BE
RECAPTURED AND ADDED BACK IN THE TAXABLE YEAR THAT SUCH REFUND WAS
RECEIVED.
S 4. Subdivision (b) of section 1101 of the tax law is amended by
adding a new paragraph 39 to read as follows:
(39) ENERGY STAR PRODUCT. ANY TANGIBLE PERSONAL PROPERTY FOR WHICH THE
ENERGY STAR LABEL HAS BEEN AWARDED BY THE UNITED STATES ENVIRONMENTAL
PROTECTION AGENCY PURSUANT TO THE ENERGY STAR PROGRAM (SECTION 6294A OF
TITLE 42 OF THE UNITED STATES CODE).
S. 2553 3
S 5. 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 ENERGY STAR PRODUCTS PURCHASED ON OR AFTER OCTO-
BER THIRTY-FIRST, TWO THOUSAND TWELVE AND BEFORE OCTOBER THIRTY-FIRST,
TWO THOUSAND THIRTEEN. THE EXEMPTION PROVIDED FOR IN THIS PARAGRAPH
SHALL NOT APPLY TO THE RENTAL OR LEASING OF SUCH ENERGY STAR PRODUCTS.
S 6. Section 1115 of the tax law is amended by adding a new subdivi-
sion (ii) to read as follows:
(II) SERVICES OTHERWISE TAXABLE UNDER PARAGRAPH THREE OR FIVE OF
SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN
HUNDRED TEN OF THIS ARTICLE AND ANY TANGIBLE PERSONAL PROPERTY OTHERWISE
TAXABLE UNDER SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE THAT IS USED
IN THE PERFORMANCE OF SUCH SERVICES SHALL BE EXEMPT FROM ANY TAX IMPOSED
PURSUANT TO SUCH PROVISIONS WHERE SUCH SERVICES ARE RENDERED DIRECTLY TO
ENERGY STAR PRODUCTS AND SUCH SERVICES WERE PROVIDED ON OR AFTER OCTOBER
THIRTY-FIRST, TWO THOUSAND TWELVE AND BEFORE OCTOBER THIRTY-FIRST, TWO
THOUSAND THIRTEEN.
S 7. Section 1139 of the tax law is amended by adding a new subdivi-
sion (i) to read as follows:
(I) NOTWITHSTANDING ANY PROVISION OF THE LAW TO THE CONTRARY, THE
COMMISSIONER SHALL REFUND ANY TAX PAID PURSUANT TO THIS ARTICLE FOR THE
PURCHASE OR REPAIR OF ENERGY STAR PRODUCTS THAT ARE EXEMPT FROM THE
TAXES PURSUANT TO PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) AND SUBDIVI-
SION (II) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, AS
EVIDENCED BY DATED RECEIPTS LISTING THE VENDOR'S NAME, VENDOR'S ADDRESS,
AND THE AMOUNT OF SUCH TAX PAID; PROVIDED THAT THE TAXPAYER HAS NOT
CLAIMED A CREDIT FOR SUCH TAXES PURSUANT TO EITHER SUBDIVISION FORTY-SIX
OF SECTION TWO HUNDRED TEN OR SUBSECTION (VV) OF SECTION SIX HUNDRED SIX
OF THIS CHAPTER. ALL THE PROVISIONS OF THIS SECTION SHALL APPLY TO THE
REFUND AUTHORIZED BY THIS SUBDIVISION, PROVIDED, HOWEVER, THAT INTEREST
ALLOWABLE UNDER SUBDIVISION (D) OF THIS SECTION SHALL BE PAYABLE FROM
THE DATE WHICH IS SIX MONTHS AFTER THE DATE THE APPLICATION FOR REFUND
IN PROCESSIBLE FORM IS RECEIVED.
S 8. The tax law is amended by adding a new section 1261-b to read as
follows:
S 1261-B. REIMBURSEMENT FOR LOST REVENUE RESULTING FROM EXEMPTIONS
FROM TAXES ADMINISTERED BY THE COMMISSIONER. ALL AMOUNTS THAT WOULD HAVE
BEEN COLLECTED AND DEPOSITED PURSUANT TO SECTION TWELVE HUNDRED
SIXTY-ONE OF THIS PART IF THE EXEMPTIONS PROVIDED BY PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) AND SUBDIVISION (II) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE HAD NOT BEEN ENACTED SHALL BE DEPOSITED
IN ACCORDANCE WITH THE PROVISIONS OF SECTION TWELVE HUNDRED SIXTY-ONE OF
THIS PART, PROVIDED THAT SUCH DEPOSITS SHALL BE MADE NO LATER THAN ONE
DAY AFTER THE COMMISSIONER HAS EITHER (A) ALLOWED CREDIT PURSUANT TO
EITHER SUBDIVISION FORTY-SIX OF SECTION TWO HUNDRED TEN OR SUBSECTION
(VV) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER, OR (B) ISSUED A REFUND
PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS CHAPTER, AND
PROVIDED FURTHER THAT, NOTWITHSTANDING ANY PROVISION OF THE LAW TO THE
CONTRARY, ANY AMOUNTS PAID THAT WERE SUBSEQUENTLY RECAPTURED PURSUANT TO
EITHER SUBDIVISION FORTY-SIX OF SECTION TWO HUNDRED TEN OR SUBSECTION
(VV) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER SHALL BE DEDUCTED FROM
THE AMOUNT TO BE DEPOSITED PURSUANT TO SECTION TWELVE HUNDRED SIXTY-ONE
OF THIS PART NO LATER THAN ONE DAY AFTER SUCH AMOUNTS HAVE BEEN RECAP-
TURED.
S 9. This act shall take effect immediately.