Senate Bill S7066

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

                                  7066

                            I N  S E N A T E

                             March 10, 2010
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to suspending the state sales
  and compensating use tax on certain disaster clean-up items  during  a
  state of emergency and authorizing localities to waive such tax during
  the same period

  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)  THE  GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE
TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER  SUBDIVISION  (C)
OF  SECTION  ELEVEN  HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF
THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY,  PROPERTY
OR  LAND,  AS  SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN
SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR,  REPAIRPERSON
OR  OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED
COUNTY DURING THE PERIOD OF TIME DECLARED BY THE  GOVERNOR  AS  A  STATE
DISASTER  EMERGENCY,  AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE LAW,
AND UP TO SIXTY DAYS THEREAFTER.
  S 2. Subparagraph (i) of paragraph 1 of  subdivision  (a)  of  section
1210  of the tax law, as amended by section 34 of part S-1 of chapter 57
of the laws of 2009, 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
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

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

                                                           LBD06827-02-0

S. 7066                             2

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)] (A)
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
authorized 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)] (B) 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 equip-
ment exemption provided for in subdivision (ee)  and  the  clothing  and
footwear  exemption  provided for in paragraph thirty of subdivision (a)
AND THE STATE OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED FOR IN  SUBDIVI-
SION (GG) of section eleven hundred fifteen of this chapter, unless such
city, county or school district elects otherwise as to either such resi-
dential  solar  energy  systems equipment exemption or such clothing and
footwear exemption.
  S 3. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or  December  first;
provided,  that  a  local law, ordinance or resolution providing for the
exemption described in paragraph thirty of subdivision (a)  OR  (GG)  of
section  eleven  hundred  fifteen  of this chapter or repealing any such
exemption or a local law, ordinance or resolution providing for a refund
or credit described in subdivision (d) of section eleven  hundred  nine-
teen  of  this  chapter  or repealing such provision so provided must go
into effect only on March first. No such local law, ordinance or  resol-
ution  shall be effective unless a certified copy of such law, ordinance
or resolution is mailed by registered or certified mail to  the  commis-
sioner at the commissioner's office in Albany at least ninety days prior
to  the  date  it  is to become effective. However, the commissioner may
waive and reduce such ninety-day minimum notice requirement to a mailing
of such certified copy by registered or certified mail within  a  period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under  section twelve hundred fifty of this article and the commissioner

S. 7066                             3

acts by resolution. Where the restriction provided for in section twelve
hundred twenty-three of this article as to the effective date of  a  tax
and  the notice requirement provided for therein are applicable and have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S 4. 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 EXEMPTION FROM SUCH TAXES FOR THE
SAME STATE OF EMERGENCY CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES  AND
COMPENSATING  USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN
SUBDIVISION (GG) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
ENACTING  A RESOLUTION EXACTLY 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 RESOL-
UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN  HUNDRED
SEVEN  AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
TURE 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,  STATE  OF  EMERGENCY
CLEAN-UP  ACTIVITIES  EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
PURSUANT TO SUBDIVISION (GG) OF SECTION 1115 OF THE  NEW  YORK  TAX  LAW
SHALL  ALSO  BE  EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN
THIS JURISDICTION, DURING THE SAME PERIODS SET FORTH  IN  SUCH  SUBDIVI-
SION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2010) AND SHALL APPLY TO SALES  MADE
AND USES OCCURRING DURING THE APPLICABLE EXEMPTION PERIODS EACH YEAR, IN
ACCORDANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS OF SECTIONS 1106
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. Notwithstanding any other provision of state or local law,  ordi-
nance  or  resolution  to  the contrary: (a) Any county or city imposing
sales and compensating use taxes pursuant to the authority of subpart  B
of  part I of article 29 of the tax law, acting through its local legis-
lative body, is hereby authorized and empowered to elect to provide  the
exemption from such taxes for new state of emergency clean-up activities
exempt from state sales and compensating use taxes described in subdivi-
sion  (gg)  of  section  1115  of the tax law, for the periods described
therein, whether such taxes are  imposed  by  local  law,  ordinance  or
resolution,  by  enacting  a resolution exactly in the form set forth in
subdivision (c) of this section, such enactment of such resolution shall
be deemed to amend such local law, ordinance or resolution imposing such
taxes, and such local law, ordinance or resolution shall thenceforth  be
deemed to incorporate such exemptions.
  (b)  Any  city  of  one  million or more in which the taxes imposed by
section 1107 of the tax law are in  effect,  acting  through  its  local
legislative body, is hereby authorized and empowered to elect to provide
the  exemption  from such taxes for the same state of emergency clean-up
activities exempt from state sales and compensating use taxes  described

S. 7066                             4

in  subdivision  (gg)  of  section  1115 of the tax law, for the periods
described therein, by enacting a resolution  exactly  in  the  form  set
forth  in subdivision (c) of this section, such enactment of such resol-
ution shall be deemed to amend such section 1107 of the tax law and such
section  1107  shall thenceforth be deemed to incorporate such exemption
for such periods as if it had been duly enacted by the state legislature
and approved by the governor and such resolution 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 subdivision (a) of
section 1210 of the tax law, whether or not such taxes are suspended  at
the time such city enacts its resolution.
  (c) Form of Resolution:
  Be  it  enacted by the (insert proper title of local legislative body)
as follows:
  Section one: The (county or city) of (locality's name)  hereby  elects
the  state of emergency clean-up activities exemption periods commencing
(commencement period).
  Section two:  This resolution shall take effect immediately and  shall
apply  to  sales  made  and uses occurring during the applicable periods
each year, in accordance with applicable transitional provisions of  the
New York Tax Law.
  (d)  A  resolution adopted pursuant to this section shall be effective
only if it is adopted exactly as set forth in subdivision  (c)  of  this
section  and such county or city adopts it by November 15, 2009, mails a
certified copy of it to the commissioner  of  taxation  and  finance  by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
  S  6.  This act shall take effect immediately and shall apply to sales
made and uses occurring during exemption periods on or after  such  date
in  accordance  with  the applicable transitional provisions of sections
1106 and 1217 of the tax law.