S T A T E O F N E W Y O R K
________________________________________________________________________
6284
2009-2010 Regular Sessions
I N A S S E M B L Y
February 27, 2009
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Introduced by M. of A. ESPAILLAT, SWEENEY, MAISEL, WALKER, BENEDETTO,
PHEFFER, TOBACCO, BROOK-KRASNY, TITONE, MILLMAN, LANCMAN, WRIGHT --
Multi-Sponsored by -- M. of A. BACALLES, BING, BOYLAND, BRENNAN,
CALHOUN, CAMARA, DIAZ, McDONOUGH, REILLY, SCHIMEL, WEISENBERG, ZEBROW-
SKI -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting qualifying vehi-
cles from local sales and compensating use taxes imposed in or by any
city having a population of one million or more; and providing for the
repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (b) of section 1107 of the tax law is amended
by adding a new clause 12 to read as follows:
(12) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, RECEIPTS
FROM THE RETAIL SALE OR USE OF ANY QUALIFYING VEHICLE SHALL BE EXEMPT
FROM THE TAXES IMPOSED BY THIS SECTION. FOR PURPOSES OF THIS CLAUSE,
"QUALIFYING VEHICLE" SHALL MEAN A LOW-EMISSION AND ENERGY EFFICIENT
VEHICLE AS CERTIFIED BY THE ADMINISTRATOR OF THE UNITED STATES ENVIRON-
MENTAL PROTECTION AGENCY PURSUANT TO 23 U.S.C. S 166(F)(3). IF THE
ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY HAS
NOT SO CERTIFIED ANY VEHICLE AS LOW-EMISSION AND ENERGY EFFICIENT VEHI-
CLE, THEN, UNTIL SUCH CERTIFICATION OCCURS, "QUALIFYING VEHICLE" SHALL
MEAN ANY VEHICLE THAT HAS ACHIEVED AN AIR POLLUTION SCORE OF NINE OR
BETTER AND A GREENHOUSE GAS SCORE OF NINE OR BETTER ON THE GREEN VEHICLE
GUIDE MAINTAINED BY THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY.
THE DEPARTMENT SHALL POST ON ITS WEB SITE A LIST OF QUALIFYING VEHICLES
BY MAKE AND MODEL YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE NECESSARY
TO IDENTIFY A QUALIFYING VEHICLE, AND SHALL UPDATE SUCH LIST AS NECES-
SARY TO PROVIDE A COMPLETE LIST OF QUALIFYING VEHICLES.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05697-01-9
A. 6284 2
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
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 enter-
prise 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 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) 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 resol-
ution pursuant to the authority of subdivision (k), (l) or (n) of this
A. 6284 3
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 quali-
fied 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 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) of section eleven hundred
fifteen of this chapter. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, RECEIPTS FROM THE RETAIL SALE OR USE OF ANY QUALIFYING VEHICLE
SHALL BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED BY A CITY
OF ONE MILLION OR MORE. FOR PURPOSES OF THIS SUBPARAGRAPH, "QUALIFYING
VEHICLE" SHALL MEAN A LOW-EMISSION AND ENERGY EFFICIENT VEHICLE AS
CERTIFIED BY THE ADMINISTRATOR OF THE UNITED STATES ENVIRONMENTAL
PROTECTION AGENCY PURSUANT TO 23 U.S.C S166(F)(3). IF THE ADMINISTRATOR
OF THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY HAS NOT SO CERTI-
FIED ANY VEHICLE AS A LOW-EMISSION AND ENERGY EFFICIENT VEHICLE, THEN,
UNTIL SUCH CERTIFICATION OCCURS, "QUALIFYING VEHICLE" SHALL MEAN ANY
VEHICLE THAT HAS ACHIEVED AN AIR POLLUTION SCORE OF NINE OR BETTER AND A
GREENHOUSE GAS SCORE OF NINE OR BETTER ON THE GREEN VEHICLE GUIDE MAIN-
TAINED BY THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY. THE DEPART-
MENT SHALL POST ON ITS WEB SITE A LIST OF QUALIFYING VEHICLES BY MAKE
AND MODEL YEAR AND SUCH OTHER SPECIFICATIONS AS MAY BE NECESSARY TO
IDENTIFY A QUALIFYING VEHICLE, AND SHALL UPDATE SUCH LIST AS NECESSARY
TO PROVIDE A COMPLETE LIST OF QUALIFYING VEHICLES.
S 3. This act shall take effect on the first day of the quarterly
sales tax period, as set forth in subdivision (b) of section 1136 of the
tax law, next succeeding the thirtieth day after it shall have become a
law and shall remain in effect for a total of twenty consecutive quar-
terly sales tax periods, when it shall be deemed repealed; provided,
however, that the commission of taxation and finance may take any action
necessary for the timely implementation of this act on or before the
date on which it shall have become a law.