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

                                  4730

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2009
                               ___________

Introduced  by  M. of A. THIELE, KOLB, WALKER, ALFANO -- Multi-Sponsored
  by -- M. of A. BARRA, CALHOUN, GIGLIO, SPANO -- 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 Energy Star appliances

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) ALTERNATIVE ENERGY SYSTEMS AND TANGIBLE PERSONAL PROPERTY USED IN
OR  ON  HABITABLE  RESIDENTIAL  AND  NON-RESIDENTIAL  STRUCTURES FOR THE
PURPOSE OF IMPROVING THE  ENERGY  EFFICIENCY  OF  SUCH  STRUCTURES.  FOR
PURPOSES  OF  THIS  SUBDIVISION:  (I)  ALTERNATIVE  ENERGY SYSTEMS SHALL
INCLUDE SYSTEMS WHICH DO NOT RELY ON PETROLEUM PRODUCTS OR  NATURAL  GAS
AS  THEIR  ENERGY  SOURCE  OR FUEL CELL ELECTRIC GENERATING EQUIPMENT AS
DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2) OF  SECTION  SIX  HUNDRED
SIX  OF  THIS CHAPTER; AND (II) TANGIBLE PERSONAL PROPERTY SHALL INCLUDE
ROOF PRODUCTS, WINDOWS, DOORS AND SKYLIGHTS APPROVED BY THE ENERGY  STAR
PROGRAM  AND  PRODUCTS,  SUCH  AS  INSULATION AND WEATHERSTRIPPING, THAT
IMPROVE THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING
AND COOLING SYSTEMS.
  S 2. The New York State Energy Research and Development Authority,  in
consultation  with manufacturers, retailers, and public interest groups,
shall develop public information programs and materials to identify  and
encourage the sales of products eligible for the tax incentives provided
under paragraph 44 of subdivision (a) of section 1115 of the tax law.
  S  3.  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 AND RESIDENTIAL CLOTHES DRYER  (INCLUDING  A  COMBINATION

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03998-01-9
              

A. 4730                             2

WASHER/DRYER),  RESIDENTIAL  LIGHT  FIXTURE  WHICH  USES  EXCLUSIVELY  A
PIN-BASED COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FAN WITH   OR
WITHOUT  A  LIGHT,  NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COMMERCIAL
DISHWASHER,  ROOM  OR  CENTRAL  AIR CONDITIONER, NON-COMMERCIAL FURNACE,
NON-COMMERCIAL BOILER AND NON-COMMERCIAL HOT WATER  HEATER,  NON-COMMER-
CIAL  DEHUMIDIFIER,  NON-COMMERCIAL AIR-SOURCE AND GEOTHERMAL HEAT PUMP,
NON-COMMERCIAL HOME SEALING, 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  4.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 45 to read as follows:
  (45) DURING THE FIRST WEEK OF EACH SALES TAX QUARTER, NEW ENERGY  STAR
APPLIANCES.
  S  5.  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-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING
TO NEW ENERGY STAR APPLIANCES shall not apply.
  S 6. 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-FIVE  of  subdivision  (a)  of section eleven hundred
fifteen of this article shall not apply.
  S 7. Section 1109 of the tax law is amended by adding a  new  subdivi-
sion (i) to read as follows:
  (I)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE  EVENT  THAT  A  COUNTY,
CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
TION  DISTRICT  IMPOSES  TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE  THE
NEW  ENERGY  STAR  APPLIANCES  EXEMPTION  AUTHORIZED IN PARAGRAPH ONE OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
LOCATED IN SUCH DISTRICT IN WHICH THE  TAXES  PROVIDED  FOR  IN  SECTION
ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
NEW ENERGY STAR APPLIANCES EXEMPTION FROM SUCH  TAXES  PURSUANT  TO  THE
AUTHORITY  OF  SUBDIVISION  (P) OF SUCH SECTION TWELVE HUNDRED TEN OR OF
SECTION ELEVEN OF THE CHAPTER OF THE LAWS OF  TWO  THOUSAND  NINE  WHICH
ADDED  THIS  SUBDIVISION,  OR  THE  TAXES PROVIDED FOR IN SECTION ELEVEN
HUNDRED EIGHT OF THIS ARTICLE ARE IN EFFECT IN A CITY  LOCATED  IN  SUCH
DISTRICT,  THE EXEMPTION PROVIDED BY PARAGRAPH FORTY-FIVE OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE  APPLICA-
BLE IN SUCH PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
IN  WHICH  SUCH  COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMIS-
SIONER SHALL DETERMINE AND CERTIFY TO  THE  COMPTROLLER  THE  AMOUNT  OF
REVENUE  FORGONE  AT  THE  RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS
SECTION IN SUCH COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF  SALES  OF
NEW ENERGY STAR APPLIANCES IN SUCH COUNTY, CITY OR SCHOOL DISTRICT.
  (2)  COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
MARCH FIRST, TWO THOUSAND TEN, THE COMMISSIONER SHALL MAKE SUCH DETERMI-

A. 4730                             3

NATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH FOLLOWING THE
MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER SECTION  ELEVEN
HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH QUARTERLY PERIOD
FOR  AS  LONG  AS  SUCH  NEW ENERGY STAR APPLIANCES EXEMPTIONS FROM SUCH
TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE  OF  THIS
CHAPTER  OR  BY  SECTION ELEVEN HUNDRED SEVEN OR ELEVEN HUNDRED EIGHT OF
THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER  NOR  THE  COMPTROLLER
SHALL  BE  HELD  LIABLE  FOR  ANY  INACCURACY IN SUCH DETERMINATIONS AND
CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY BE  BASED  ON
SUCH  INFORMATION  AS  MAY  BE AVAILABLE TO THE COMMISSIONER AT THE TIME
SUCH DETERMINATIONS AND CERTIFICATIONS SHALL BE MADE UNDER THIS SUBDIVI-
SION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR  OTHER  INDICES
CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMISSIONER SHALL
BE  AUTHORIZED  TO  REQUIRE  SUCH  INFORMATION AS THE COMMISSIONER DEEMS
NECESSARY TO COMPLY WITH  THE  REQUIREMENTS  OF  THIS  SUBDIVISION  FROM
PERSONS REQUIRED TO FILE RETURNS UNDER SUCH SECTION ELEVEN HUNDRED THIR-
TY-SIX OF THIS ARTICLE.
  (3)  BY  THE  FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR  SCHOOL
DISTRICT  IN  SUCH  METROPOLITAN  COMMUTER TRANSPORTATION DISTRICT WHICH
PROVIDES SUCH NEW ENERGY STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED  SEVEN  OF
THIS  PART  ARE  IN  EFFECT WHICH HAS ELECTED TO PROVIDE SUCH NEW ENERGY
STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH DISTRICT  IN  WHICH  THE
TAXES  IMPOSED  BY  SECTION  ELEVEN  HUNDRED  EIGHT  OF THIS PART ARE IN
EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY,  CITY  OR  SCHOOL
DISTRICT;  AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF  SUCH  MONTH.
THE  COMPTROLLER  SHALL  DEPOSIT  ANY  SUCH AMOUNTS RECEIVED IN THE MASS
TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION  EIGHTY-
EIGHT-A  OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
  (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT  IMPOSING  TAX
PURSUANT  TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE  MONTH  DESCRIBED  IN
PARAGRAPHS  TWO  AND  THREE  OF  THIS SUBDIVISION, THE COMPTROLLER SHALL
DEDUCT ANY AMOUNT NOT PAID FROM  THE  AMOUNT  OF  THE  NEXT  PAYMENT  OR
PAYMENTS  DUE  SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL  SUCH
AMOUNT  NOT  PAID  HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS  TRANSPORTATION  OPERATING
ASSISTANCE  FUND  TO  BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
  (5) IN THE EVENT THAT A CITY IN WHICH THE  TAXES  IMPOSED  BY  SECTION
ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL  DESCRIBED  IN  PARAGRAPH  THREE  OF  THIS   SUBDIVISION   BY   THE
TWENTY-FIFTH  DAY  OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID  FROM
THE  AMOUNT  OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT
TO TAXES, PENALTY AND INTEREST IMPOSED  PURSUANT  TO  THE  AUTHORITY  OF
SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
(C)  OF  SECTION  TWELVE  HUNDRED  SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER  SHALL  DEPOSIT  THE

A. 4730                             4

AMOUNTS  SO  DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH  THREE  OF  THIS
SUBDIVISION.
  (6)  IN  THE  EVENT  THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN  FULL  A
BILL   DESCRIBED   IN   PARAGRAPH  THREE  OF  THIS  SUBDIVISION  BY  THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND  THREE  OF
THIS  SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE  COMPTROLLER,  NOT
OTHERWISE  PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW,
UNTIL SUCH AMOUNT NOT PAID HAS BEEN  RECOVERED.  THE  COMPTROLLER  SHALL
DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
OPERATING  ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
OF THIS SUBDIVISION.
  (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER  CALCULATION
OR  UNDER  CALCULATION  OF  ANY CERTIFICATION REQUIRED TO BE MADE TO THE
COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER  ITS
DISCOVERY  AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION  OR  UNDER  CALCULATION
RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
REASONABLE  IN  VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
AND CIRCUMSTANCES.
  (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A  COUN-
TY,  CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER  HAVING  FIRST  MADE  ANY
DEPOSITS  REQUIRED  BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
ONLY TO THE EXTENT THAT THERE ARE MONEYS  REMAINING  AFTER  HAVING  MADE
SUCH  REQUIRED  DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
OF THE GENERAL FUND, AN  AMOUNT  EQUAL  TO  THE  TOTAL  OF  THE  AMOUNTS
REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS-
PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED  IN  SUCH
PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION
DETERMINED  IN  PARAGRAPH  SEVEN  OF  THIS SUBDIVISION SHALL LIKEWISE BE
APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO
THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL  OF  THE
AMOUNTS  REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS
UNDER SUCH PARAGRAPH THREE, AS  ADJUSTED,  PURSUANT  TO  SUCH  PARAGRAPH
SEVEN.
  S  8.  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

A. 4730                             5

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-FIVE 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
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) 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 chap-
ter, 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 residen-
tial  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, ordi-
nance 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) [or],  the  quali-
fied  empire  zone  enterprise  exemptions in subdivision (z) OR THE NEW
ENERGY STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF
SUBDIVISION (A) of section eleven hundred fifteen of this chapter.

A. 4730                             6

  S 9. 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-FIVE 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
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  10. 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-FIVE 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:

A. 4730                             7

  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  45 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
45.
  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 11. 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  45  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.
  (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  45  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 two annual one-week new Energy Star appliance exemption peri-
ods commencing in the fall of 2008.
  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

A. 4730                             8

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  12. 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.