S T A T E   O F   N E W   Y O R K
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                                   667

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced by M. of A. KAVANAGH, PHEFFER, COLTON, RAMOS, GORDON, EDDING-
  TON,  SPANO, DESTITO, REILLY, HOOPER -- Multi-Sponsored by -- M. of A.
  ALFANO, AMEDORE, CROUCH, HYER-SPENCER, MOLINARO, PEOPLES,  SCOZZAFAVA,
  THIELE,  TOBACCO, WALKER -- read once and referred to the Committee on
  Ways and Means

AN ACT to amend the tax law, in relation to providing an  exemption  for
  alternative energy systems from the state's sales and compensating use
  taxes and authorizing counties and cities to elect such exemption from
  their  sales  and use taxes imposed by or pursuant to the authority of
  such law; and providing for the repeal of such provisions upon expira-
  tion 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 1101 of the tax law is amended
by adding a new paragraph 33 to read as follows:
  (33) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH  STRUCTURES  CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY ON PETROLEUM
PRODUCTS OR NATURAL GAS AS THEIR ENERGY SOURCE  OR  FUEL  CELL  ELECTRIC
GENERATION  EQUIPMENT  AS DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2)
OF SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR  APPLI-
ANCES,  INCLUDING  RESIDENTIAL REFRIGERATORS, FREEZERS, CLOTHING WASHERS
(BUT NOT A COMBINATION WASHER/DRYER UNLESS THE CLOTHING  IS  WASHED  AND
DRIED  IN  THE  SAME  COMPARTMENT), LIGHT FIXTURES WHICH USE A PIN-BASED
COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND
LIGHT KITS, DISHWASHER OR AIR CONDITIONERS,  SOLD  AT  RETAIL,  PROVIDED
SUCH  APPLIANCES  QUALIFY FOR AND ARE 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; AND (III) TANGIBLE PERSONAL PROPERTY THAT  IMPROVE
THE  ENERGY  EFFICIENCY  OF  RESIDENTIAL AND NON-RESIDENTIAL HEATING AND
COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO,  INSULATION  AND  WEATHER
              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01036-01-9

A. 667                              2

STRIPPING  AND  PRODUCTS,  SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS
APPROVED BY THE ENERGY STAR PROGRAM.
  S  2.  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, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-THREE OF SUBDIVISION (B)
OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
  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  OF  THIS ARTICLE relating to clothing and footwear AND
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS 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.  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
ALTERNATIVE ENERGY SYSTEMS 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
ALTERNATIVE  ENERGY  SYSTEMS  EXEMPTION  FROM SUCH TAXES PURSUANT TO THE
AUTHORITY OF SUBDIVISION (P) OF SECTION TWELVE HUNDRED TEN OR OF SECTION
NINE 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 PART ARE IN EFFECT IN A  CITY  LOCATED  IN  SUCH  DISTRICT,  THE
EXEMPTION PROVIDED BY PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION
ELEVEN  HUNDRED  FIFTEEN  OF  THIS  ARTICLE  SHALL BE APPLICABLE IN SUCH
PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION  DISTRICT  IN  WHICH
SUCH  COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER 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 ALTERNATIVE ENER-
GY SYSTEMS IN SUCH COUNTY, CITY OR SCHOOL DISTRICT.
  (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES  ON
JUNE FIRST, TWO THOUSAND NINE, THE COMMISSIONER SHALL MAKE SUCH DETERMI-
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 ALTERNATIVE  ENERGY  SYSTEMS  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

A. 667                              3

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 MUST 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 SECTION ELEVEN HUNDRED THIRTY-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 ALTERNATIVE ENERGY SYSTEMS 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  ALTERNATIVE
ENERGY  SYSTEMS  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
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

A. 667                              4

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 SUBDIVISION THREE AND DEPOSIT SUCH  TOTAL  AMOUNT  IN  THE  MASS
TRANSPORTATION  OPERATING  ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN
SUCH PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCU-
LATION 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 PARAGRAPH
SEVEN OF THIS SUBDIVISION.
  S  6.  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

A. 667                              5

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 ALTERNA-
TIVE ENERGY SYSTEMS EXEMPTION PROVIDED FOR IN  PARAGRAPH  FORTY-FOUR  OF
SUBDIVISION  (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 ALTERNATIVE ENERGY SYSTEMS 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 ALTERNATIVE ENERGY SYSTEMS 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  ALTERNATIVE  ENERGY SYSTEMS EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) of section eleven hundred fifteen of  this
chapter.
  S  7.  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-

A. 667                              6

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
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 8. 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 ALTERNATIVE ENERGY SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES 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  PARAGRAPH  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,  ALTERNATIVE  ENERGY
SYSTEMS  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
PARAGRAPH FORTY-FOUR 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.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
YEAR,  BUT NOT EARLIER THAN THE YEAR 2009) AND SHALL APPLY TO SALES MADE

A. 667                              7

AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA-
BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF  THE  NEW  YORK
TAX LAW.
  S  9. 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 alternative  energy  systems  exempt  from
state  sales  and  compensating  use  taxes described in paragraph 44 of
subdivision (a) of section 1115 of the tax law, 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; where-
upon, 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 resolution shall thenceforth be deemed to  incorporate
such exemption.
  (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 alternative energy systems
exempt from state sales and compensating use taxes  described  in  para-
graph 44 of subdivision (a) of section 1115 of the tax law 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 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 resol-
ution.
  (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 alternative energy systems exemption commencing in January of
2010.
  Section two: This resolution shall take effect immediately  and  shall
apply to sales made and uses occurring on or after such date, in accord-
ance 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 December 31, 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  10.  This act shall take effect immediately and shall expire and be
deemed repealed two years after such date 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.