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