S T A T E O F N E W Y O R K
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7925
2011-2012 Regular Sessions
I N A S S E M B L Y
May 24, 2011
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Introduced by M. of A. SALADINO, GRAF -- Multi-Sponsored by -- M. of A.
McDONOUGH -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Nassau to elect to be exempt from certain taxes related to any solar
energy system installed in such county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 1115-a to
read as follows:
S 1115-A. COUNTY OF NASSAU OPTIONAL EXEMPTION FROM SALES AND USE TAXES
FOR THE SALE OR PURCHASE OF ANY SOLAR ENERGY SYSTEM INSTALLED IN SUCH
COUNTY. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE
COUNTY OF NASSAU MAY ELECT BY LOCAL LAW, FOR A PERIOD OF TIME TO BE
ESTABLISHED BY SUCH COUNTY, FOR RECEIPTS FOR ANY SALE OR PURCHASE OF
SOLAR ENERGY SYSTEMS INSTALLED IN SUCH COUNTY TO BE EXEMPT FROM THE TAX
ON RETAIL SALES IMPOSED UNDER SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIVE OF THIS ARTICLE AND THE COMPENSATING USE TAX IMPOSED UNDER SECTION
ELEVEN HUNDRED TEN OF THIS ARTICLE.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09044-01-1