Assembly Bill A5522

Signed By Governor
2011-2012 Legislative Session

Exempts the sale and installation of commercial solar energy systems equipment from state sales and compensating use taxes; grants localities option to exempt

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Archive: Last Bill Status Via S3203 - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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co-Sponsors

multi-Sponsors

2011-A5522 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A7672

2011-A5522 - Summary

Exempts the sale and installation of commercial solar energy systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2011-A5522 - Bill Text download pdf 

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

                                  5522

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 23, 2011
                               ___________

Introduced by M. of A. ENGLEBRIGHT, BOYLAND, COOK, JAFFEE, COLTON, REIL-
  LY, MAISEL, CASTRO, GUNTHER, PHEFFER, McENENY -- Multi-Sponsored by --
  M.  of  A.  BOYLE, CASTELLI, GLICK, MAYERSOHN, SCHIMEL, TITONE -- read
  once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in  relation  to  exempting  the  sale  and
  installation  of  commercial solar energy systems equipment from state
  sales and compensating  use  taxes  and  granting  municipalities  the
  option to grant such exemption

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (gg) to read as follows:
  (GG)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL SOLAR ENERGY SYSTEMS
EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS, PROVIDED  BY  A
RETAILER  THAT  HAS  CERTIFIED  TO  THE DEPARTMENT THAT SUCH SYSTEMS ARE
INSTALLED BY WORKERS WHO ARE RESIDENTS OF THIS STATE,  SHALL  BE  EXEMPT
FROM  TAXES  IMPOSED  BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED
ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS  SUBDIVISION,  "COMMER-
CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI-
NATION  OF  COMPONENTS  INSTALLED  UPON  NON-RESIDENTIAL  PREMISES  THAT
UTILIZE SOLAR RADIATION TO PRODUCE ENERGY DESIGNED TO  PROVIDE  HEATING,
COOLING,  HOT  WATER  AND/OR ELECTRICITY. SUCH ARRANGEMENT OR COMPONENTS
SHALL NOT INCLUDE EQUIPMENT THAT IS PART OF A NON-SOLAR ENERGY SYSTEM.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08775-01-1

co-Sponsors

multi-Sponsors

2011-A5522A - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A7672

2011-A5522A - Summary

Exempts the sale and installation of commercial solar energy systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2011-A5522A - Bill Text download pdf 

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

                                 5522--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 23, 2011
                               ___________

Introduced by M. of A. ENGLEBRIGHT, BOYLAND, COOK, JAFFEE, COLTON, REIL-
  LY,  MAISEL,  CASTRO,  GUNTHER, PHEFFER, McENENY, LAVINE, SCHROEDER --
  Multi-Sponsored by -- M. of A. BOYLE, CASTELLI, GLICK, SCHIMEL, TITONE
  -- read once and referred to  the  Committee  on  Ways  and  Means  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law, in  relation  to  exempting  the  sale  and
  installation  of  commercial solar energy systems equipment from state
  sales and compensating  use  taxes  and  granting  municipalities  the
  option to grant such exemption

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (gg) to read as follows:
  (GG)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL SOLAR ENERGY SYSTEMS
EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE  EXEMPT
FROM  TAXES  IMPOSED  BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED
ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS  SUBDIVISION,  "COMMER-
CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI-
NATION  OF  COMPONENTS  INSTALLED  UPON  NON-RESIDENTIAL  PREMISES  THAT
UTILIZE SOLAR RADIATION TO PRODUCE ENERGY DESIGNED TO  PROVIDE  HEATING,
COOLING,  HOT  WATER  AND/OR ELECTRICITY. SUCH ARRANGEMENT OR COMPONENTS
SHALL NOT INCLUDE EQUIPMENT THAT IS PART OF A NON-SOLAR ENERGY SYSTEM.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08775-03-1

co-Sponsors

multi-Sponsors

2011-A5522B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A7672

2011-A5522B (ACTIVE) - Summary

Exempts the sale and installation of commercial solar energy systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2011-A5522B (ACTIVE) - Bill Text download pdf 

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

                                 5522--B

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 23, 2011
                               ___________

Introduced by M. of A. ENGLEBRIGHT, BOYLAND, COOK, JAFFEE, COLTON, REIL-
  LY,  MAISEL, CASTRO, GUNTHER, McENENY, LAVINE -- Multi-Sponsored by --
  M. of A.  BOYLE, CASTELLI, GLICK, LATIMER,  SCHIMEL,  TITONE  --  read
  once  and  referred  to  the  Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee -- recommitted to the Committee on Ways and Means in
  accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the tax law, in  relation  to  exempting  the  sale  and
  installation  of  commercial solar energy systems equipment from state
  sales and compensating  use  taxes  and  granting  municipalities  the
  option to grant such exemption

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (hh) to read as follows:
  (HH)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL SOLAR ENERGY SYSTEMS
EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE  EXEMPT
FROM  TAXES  IMPOSED  BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED
ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS  SUBDIVISION,  "COMMER-
CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI-
NATION  OF  COMPONENTS  INSTALLED  UPON  NON-RESIDENTIAL  PREMISES  THAT
UTILIZE SOLAR RADIATION TO PRODUCE ENERGY DESIGNED TO  PROVIDE  HEATING,
COOLING,  HOT  WATER  AND/OR ELECTRICITY. SUCH ARRANGEMENT OR COMPONENTS
SHALL NOT INCLUDE EQUIPMENT THAT IS PART OF A NON-SOLAR ENERGY SYSTEM.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08775-05-2

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