S T A T E O F N E W Y O R K
________________________________________________________________________
2411
2009-2010 Regular Sessions
I N A S S E M B L Y
January 15, 2009
___________
Introduced by M. of A. HEVESI -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing a sales and
compensating use tax exemption on non-commercial Energy Star appli-
ances
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (b) of section 1101 of the tax law is amended
by adding a new paragraph 33 to read as follows:
(33) NEW ENERGY STAR APPLIANCE. A RESIDENTIAL REFRIGERATOR, COMBINA-
TION RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL
CLOTHES WASHER, RESIDENTIAL COMPACT FLUORESCENT LIGHT BULBS, RESIDENTIAL
BATTERY CHARGER, NON-COMMERCIAL WATER COOLER, NON-COMMERCIAL CEILING FAN
WITH OR WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COM-
MERCIAL DISHWASHER, ROOM OR CENTRAL AIR CONDITIONER, NON-COMMERCIAL
FURNACE, NON-COMMERCIAL BOILER AND NON-COMMERCIAL HOT WATER HEATER,
NON-COMMERCIAL DEHUMIDIFIER, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT AND
NON-COMMERCIAL ROOM AIR CLEANER WHICH IS SOLD FOR THE FIRST TIME AT
RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS LABELED WITH, AN
ENERGY STAR LABEL BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG
THE MANUFACTURER, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND
THE UNITED STATES DEPARTMENT OF ENERGY.
S 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) DURING THE LAST SATURDAY AND SUNDAY OF JUNE, NEW ENERGY STAR
APPLIANCES THAT COST LESS THAN TWO THOUSAND FIVE HUNDRED DOLLARS,
PROVIDED, HOWEVER THAT IF SUCH APPLIANCES COST THE INDIVIDUAL MORE THAN
TWO THOUSAND FIVE HUNDRED DOLLARS, THE FIRST TWO THOUSAND FIVE HUNDRED
DOLLARS SHALL BE EXEMPT FROM SALES AND USES TAXES.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05982-01-9
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S 3. Clause 9 of subdivision (b) of section 1107 of the tax law, as
amended by section 78 of part A of chapter 56 of the laws of 1998, is
amended to read as follows:
(9) Except as otherwise provided by law, the [exemption] EXEMPTIONS
provided for in paragraph thirty of subdivision (a) of section eleven
hundred fifteen relating to clothing and footwear AND PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED HUNDRED FIFTEEN
RELATING TO NEW ENERGY STAR APPLIANCES shall not apply.
S 4. Subdivision (f) of section 1109 of the tax law, as added by
section 118-a of part A of chapter 389 of the laws of 1997, is amended
to read as follows:
(f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS
thirty AND FORTY-FOUR of subdivision (a) of section eleven hundred
fifteen of this article shall not apply.
S 5. 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
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) [and], the qualified empire zone
enterprise exemptions provided for in subdivision (z) AND THE NEW ENERGY
STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDI-
VISION (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 or such clothing
and footwear exemption or such qualified empire zone enterprise
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exemptions OR SUCH NEW ENERGY STAR APPLIANCES EXEMPTION; 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
subdivision (l) of this section or repeals such resolution or enacts the
resolution described in subdivision (n) OR (P) 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, ordinance 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 subdi-
vision (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 qualified empire zone enterprise
exemptions OR THE NEW ENERGY STAR APPLIANCES EXEMPTION in any such local
law, ordinance or resolution or in such section eleven hundred seven OF
THIS CHAPTER are the same, as the case may be, as the residential solar
energy systems equipment exemption provided for in subdivision (ee), the
clothing and footwear exemption in paragraph thirty of subdivision (a)
[or], the qualified empire zone enterprise exemptions in subdivision (z)
OR THE NEW ENERGY STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) of section eleven hundred fifteen of this
chapter.
S 6. Subdivision (d) of section 1210 of the tax law, as amended by
section 12 of part GG of chapter 63 of the laws of 2000, 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 OR FORTY-FOUR of subdivision (a)
or providing for the exemptions described in subdivision (z) of section
eleven hundred fifteen of this chapter or repealing any such exemption
so provided and a resolution enacted pursuant to the authority of subdi-
vision (k) OR (P) of this section providing such exemption or subdivi-
sion (l) of this section providing such exemptions or repealing such
exemption or exemptions so provided must go into effect only on March
first. No such local law, ordinance or resolution shall be effective
unless a certified copy of such law, ordinance or resolution is mailed
by registered or certified mail to the commissioner at the commission-
er'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
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thirty days prior to such effective date if the commissioner deems such
action to be consistent with the commissioner's duties under section
twelve hundred fifty of this article and the commissioner acts by resol-
ution. 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 7. 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 NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER BY ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARA-
GRAPH 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 EXEMPTION AS IF IT 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, NEW ENERGY STAR APPLI-
ANCES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
PARAGRAPH 44 OF SUBDIVISION (A) 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 PARAGRAPH
44.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2010 AND SHALL
APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE EXEMPTIONS
PERIODS EACH YEAR, IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL
PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW.
S 8. 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 1 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 Energy Star appliances exempt from
state sales and compensating use taxes described in paragraph 44 of
subdivision (a) of section 1115 of the tax law, for the periods
described therein, whether such taxes are imposed by local law, ordi-
nance or resolution, by enacting a resolution exactly in the form set
forth in subdivision (c) of this section; whereupon, upon compliance
with the provisions of subdivision (d) 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 resol-
ution shall thenceforth be deemed to incorporate such exemption for such
periods.
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(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 new Energy Star appliances
exempt from state sales and compensating use taxes described in para-
graph 44 of subdivision (a) 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; whereupon, upon compliance
with the provisions of subdivision (d) of this section, such enactment
of such resolution 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 subdivi-
sion (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 (insert locality's name) hereby
elects the annual last weekend in June new Energy Star appliance
exemption period commencing in the fall of 2010.
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 March 1, 2010, 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 9. This act shall take effect immediately and shall apply to sales
made and uses occurring during exemption periods on or after that date
in accordance with the applicable transitional provisions of sections
1106 and 1217 of the tax law.