senate Bill S3674A

2011-2012 Legislative Session

Provides an exemption from state sales tax for energy-star appliances and grants municipalities the option to provide such exemption

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Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2012 referred to ways and means
delivered to assembly
passed senate
May 14, 2012 advanced to third reading
May 09, 2012 2nd report cal.
May 08, 2012 1st report cal.724
Jan 31, 2012 reported and committed to finance
Jan 25, 2012 print number 3674a
amend and recommit to energy and telecommunications
Jan 04, 2012 referred to energy and telecommunications
Jun 24, 2011 committed to rules
Mar 31, 2011 advanced to third reading
Mar 30, 2011 2nd report cal.
Mar 29, 2011 1st report cal.275
Mar 01, 2011 referred to energy and telecommunications

Votes

view votes

May 8, 2012 - Finance committee Vote

S3674A
33
0
committee
33
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Jan 31, 2012 - Energy and Telecommunications committee Vote

S3674A
12
0
committee
12
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Energy and Telecommunications committee vote details

Energy and Telecommunications Committee Vote: Jan 31, 2012

Mar 29, 2011 - Energy and Telecommunications committee Vote

S3674
9
0
committee
9
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Mar 29, 2011

aye wr (3)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3674 - Bill Details

See Assembly Version of this Bill:
A10572
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1161

S3674 - Bill Texts

view summary

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

view sponsor memo
BILL NUMBER:S3674

TITLE OF BILL:
An act
to amend the tax law, in relation to
exempting energy-star appliances from state sales and compensating use
taxes and granting municipalities the option to provide such exemption;
and providing for the repeal of such
provisions
upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL:
This bill offers a sales tax
exemption until April 1, 2015 on the purchase of the following energy
star qualified appliances; clothes washers, dishwashers,
refrigerators, room air conditioners, ceiling fans, dehumidifiers,
freezers, programmable thermostats, and ventilating fans.

SUMMARY OF PROVISIONS:
This bill amends the tax law to grant a sales
tax exemption for the purchase of the following Energy Star qualified
appliances: clothes washers, dishwashers, refrigerators, room air
conditioners, ceiling fans, dehumidifiers, freezers, programmable
thermostats, and ventilating fans. This exemption expires on April
1, 2015. Energy Star is a joint program of the U.S. Environmental
Protection Agency and the U.S. Department of Energy setting strict
energy efficiency guidelines.

EXISTING LAW:
There is currently no sales tax
exemption for the
purchase of Energy Star qualified appliances.

JUSTIFICATION:
ENERGY STAR qualified appliances incorporate advanced
technologies that use 10--50% less energy and water than standard
models. Changing to appliances that have earned the ENERGY STAR, and
the average homeowner can save $80 a year in energy costs, while
saving the environment. If.just one in 10 homes used ENERGY STAR
qualified appliances, the change would be like planting 1.7 million
new acres of trees.

PRIOR LEGISLATIVE HISTORY:
2008: S.6944-B, Passed Senate 2008
2009-10: S.1161, Not considered

FISCAL IMPLICATIONS:
Nominal.

EFFECTIVE DATE:

This act shall take effect on April 1, 2012 and shall
expire and be deemed repealed on April 1, 2017.

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

                                  3674

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              March 1, 2011
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Energy and Telecommu-
  nications

AN ACT to amend the tax law, in relation to exempting energy-star appli-
  ances from state sales and compensating use taxes and granting munici-
  palities the option to provide such exemption; 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 (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES  AS AN ENERGY-STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY ENERGY-STAR PROGRAM, SHALL  BE  EXEMPT  FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
FAN, DEHUMIDIFIER, FREEZER,  PROGRAMMABLE  THERMOSTAT,  AND  VENTILATING
FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY-STAR PRODUCTS.
  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
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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09679-01-1

S. 3674                             2

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. (i) 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) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  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) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven hundred fifteen of  this  chapter  AND  THE  ENERGY-STAR  PRODUCT
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 ENERGY-STAR PRODUCT EXEMPTION.
  S 3. 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 SAME EXEMPTIONS FROM SUCH TAXES AS
THE  ENERGY-STAR PRODUCT EXEMPTION 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 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 EXEMPTIONS AS IF  THEY
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,  PROPERTY  AND  SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-FOUR  OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO
BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN  THIS  JURIS-
DICTION.

S. 3674                             3

  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2010) AND SHALL APPLY  TO  SALES
MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.
  S  4.  This  act  shall  take effect April 1, 2012 and shall be deemed
repealed April 1, 2017.

Co-Sponsors

S3674A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10572
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1161

S3674A (ACTIVE) - Bill Texts

view summary

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

view sponsor memo
BILL NUMBER:S3674A

TITLE OF BILL:
An act
to amend the tax law, in relation to
exempting energy-star appliances from state sales and compensating use
taxes and granting municipalities the option to provide such exemption;
and providing for the repeal of such
provisions
upon expiration thereof

PURPOSE:
This bill offers a sales tax exemption until April 1, 2015 on
the purchase of the following energy star qualified appliances;
clothes washers, dishwashers, refrigerators, room air conditioners,
ceiling fans, dehumidifiers, freezers, programmable thermostats, and
ventilating fans.

SUMMARY OF PROVISIONS:
This bill amends the tax law to grant a sales
tax exemption for the purchase of the following Energy Star qualified
appliances: clothes washers, dishwashers, refrigerators, room air
conditioners, ceiling fans, dehumidifiers, freezers, programmable
thermostats, and ventilating fans. This exemption expires on April 1,
2015. Energy Star is a joint program of the U.S. Environmental
Protection Agency and the U.S. Department of Energy setting strict
energy efficiency guidelines.

JUSTIFICATION:
ENERGY STAR qualified appliances incorporate advanced
technologies that use 10--50% less energy and water than standard
models. Changing to appliances that have earned the ENERGY STAR, and
the average homeowner can save $80 a year in energy costs, while
saving the environment. If just one in 10 homes used ENERGY STAR
qualified appliances, the change would be like planting 1.7 million
new acres of trees.

LEGISLATIVE HISTORY:
2008: S.6944-B, Passed Senate 2008
2009-10: S.1161, Not considered

FISCAL IMPLICATIONS:
Minimal.

EFFECTIVE DATE:
This act shall take effect on April 1, 2013 and shall
expire and be deemed repealed on April 1, 2018.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3674--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              March 1, 2011
                               ___________

Introduced by Sens. MARCELLINO, AVELLA, DUANE, OPPENHEIMER -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on  Energy  and  Telecommunications -- recommitted to the Committee on
  Energy and Telecommunications in accordance with Senate Rule 6, sec. 8
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN ACT to amend the tax law, in relation to exempting energy-star appli-
  ances from state sales and compensating use taxes and granting munici-
  palities  the  option to provide such exemption; 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 (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES AS AN ENERGY-STAR PRODUCT PURSUANT TO THE UNITED STATES  ENVI-
RONMENTAL  PROTECTION  AGENCY  ENERGY-STAR PROGRAM, SHALL BE EXEMPT FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER,  CEILING
FAN,  DEHUMIDIFIER,  FREEZER,  PROGRAMMABLE  THERMOSTAT, AND VENTILATING
FAN. THE EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT  APPLY  TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY-STAR PRODUCTS.
  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
definition and exemption provisions of  such  article,  so  far  as  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09679-02-2

S. 3674--A                          2

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. (i) 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)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) 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) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven  hundred  fifteen  of  this  chapter  AND THE ENERGY-STAR PRODUCT
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 ENERGY-STAR PRODUCT EXEMPTION.
  S  3.  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 SAME EXEMPTIONS FROM SUCH TAXES AS
THE ENERGY-STAR PRODUCT EXEMPTION 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  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 EXEMPTIONS AS IF THEY
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, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH

S. 3674--A                          3

FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL  ALSO
BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
DICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2011) AND SHALL APPLY  TO  SALES
MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.
  S 4. This act shall take effect April 1,  2013  and  shall  be  deemed
repealed April 1, 2018.

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