S T A T E O F N E W Y O R K
________________________________________________________________________
5074
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. THOMPSON -- 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 exempting the sale and
installation of commercial solar energy systems equipment from state
sales and compensating use taxes and granting municipalities the
option to grant such exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (gg) to read as follows:
(GG) 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 OF THIS ARTICLE. FOR THE PURPOSES OF THIS SUBDIVISION, "COMMER-
CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI-
NATION OF COMPONENTS INSTALLED UPON NON-RESIDENTIAL PREMISES 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 ENERGY SYSTEM.
S 2. Subparagraph (i) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter 57
of the laws of 2008, is amended to read as follows:
(i) 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10375-02-9
S. 5074 2
special provisions as are set forth in this article. The taxes author-
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. 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) of section eleven hundred nineteen of this chapter. 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 clothing and footwear exemption provided for in
paragraph thirty of subdivision (a), THE COMMERCIAL SOLAR ENERGY SYSTEMS
EQUIPMENT EXEMPTION PROVIDED FOR IN SUBDIVISION (GG) and the qualified
empire zone enterprise exemptions provided for in subdivision (z) 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 or such clothing and footwear
exemption OR SUCH COMMERCIAL SOLAR ENERGY EQUIPMENT SYSTEMS EXEMPTION or
such qualified empire zone enterprise exemptions; provided that if such
a 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
enacts the resolution described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described in subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution described in subdivision (n) of this section or repeals such
resolution, such resolution or repeal shall also be deemed to amend any
local law, ordinance or resolution enacted by such a city imposing such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to subdivision (k), (l) [or], (n) OR (P) of this section or at the time
of any such repeal; provided, further, that any such local law, ordi-
nance or resolution and section eleven hundred seven of this chapter, as
deemed to be amended in the event a city of one million or more enacts a
resolution pursuant to the authority of subdivision (k), (l) [or], (n)
OR (P) of this section, shall be further amended, as provided in section
twelve hundred eighteen of this subpart, so that the residential solar
energy systems equipment exemption or the clothing and footwear
exemption OR THE COMMERCIAL SOLAR ENERGY EQUIPMENT SYSTEMS EXEMPTION or
the qualified empire zone enterprise exemptions in any such local law,
ordinance or resolution or in such section eleven hundred seven are the
same, as the case may be, as the residential solar energy systems equip-
ment exemption provided for in subdivision (ee), the clothing and foot-
wear exemption in paragraph thirty of subdivision (a), THE COMMERCIAL
S. 5074 3
SOLAR ENERGY SYSTEMS EQUIPMENT EXEMPTION PROVIDED FOR IN SUBDIVISION
(GG) or the qualified empire zone enterprise exemptions in subdivision
(z) of section eleven hundred fifteen of this chapter.
S 3. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) 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 (GG) 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 (GG) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES
AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT JANUARY 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2010) 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, provided that section one
of this act shall take effect on the first of January next succeeding
the date on which this act shall have become a law.