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

                                  52--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. HEVESI -- 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  providing  a  sales  and
  compensating  use  tax  exemption on non-commercial Energy Star appli-
  ances

  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 39 to read as follows:
  (39) NEW ENERGY STAR APPLIANCE.  A RESIDENTIAL REFRIGERATOR,  COMBINA-
TION  RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL
CLOTHES WASHER, RESIDENTIAL COMPACT FLUORESCENT LIGHT BULBS, RESIDENTIAL
BATTERY CHARGER, NON-COMMERCIAL WATER COOLER, NON-COMMERCIAL CEILING FAN
WITH  OR WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COM-
MERCIAL DISHWASHER, ROOM  OR  CENTRAL  AIR  CONDITIONER,  NON-COMMERCIAL
FURNACE,  NON-COMMERCIAL  BOILER  AND  NON-COMMERCIAL  HOT WATER HEATER,
NON-COMMERCIAL DEHUMIDIFIER, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT  AND
NON-COMMERCIAL  ROOM  AIR  CLEANER  WHICH  IS SOLD FOR THE FIRST TIME AT
RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS 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.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) DURING THE FIRST SATURDAY AND SUNDAY OF MAY AND THE FIRST  SATUR-
DAY  AND  SUNDAY OF SEPTEMBER, NEW ENERGY STAR APPLIANCES THAT COST LESS
THAN TWO THOUSAND FIVE HUNDRED DOLLARS, PROVIDED, HOWEVER THAT  IF  SUCH
APPLIANCES  COST  THE  INDIVIDUAL  MORE  THAN  TWO THOUSAND FIVE HUNDRED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03357-03-3
              

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DOLLARS, THE FIRST TWO THOUSAND FIVE HUNDRED  DOLLARS  SHALL  BE  EXEMPT
FROM SALES AND USE TAXES.
  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  relating  to  clothing  and  footwear  AND  PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING
TO NEW ENERGY STAR APPLIANCES 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. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
1210  of  the  tax law, as amended by chapter 13 of the laws of 2013, is
amended to read as follows:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized  by  this  subdivi-
sion,   shall  omit  the  residential  solar  energy  systems  equipment
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment  exemption  provided  for in subdivision (ii) and the
clothing and footwear exemption provided  for  in  paragraph  thirty  of
subdivision  (a)  AND THE NEW ENERGY STAR APPLIANCES EXEMPTIONS 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, such  commercial  solar  energy  systems  equipment
exemption  or  such  clothing  and footwear exemption OR SUCH NEW ENERGY
STAR APPLIANCES EXEMPTION.
  S 6. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, 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-
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)
of section eleven hundred fifteen of this chapter or repealing any  such
exemption or a local law, ordinance or resolution providing for a refund
or  credit  described in subdivision (d) of section eleven hundred nine-
teen of this chapter or repealing such provision so provided OR A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDING  SUCH  EXEMPTION  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

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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  7.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) 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 NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING
USE  TAXES,  DURING  THE  SAME PERIODS EACH YEAR, 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 PARA-
GRAPH 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, NEW ENERGY STAR APPLI-
ANCES EXEMPT FROM STATE SALES AND COMPENSATING  USE  TAXES  PURSUANT  TO
PARAGRAPH  44 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,  DURING THE SAME PERIODS SET FORTH IN SUCH PARAGRAPH
44.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2015 AND SHALL
APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE  EXEMPTIONS
PERIODS  EACH  YEAR,  IN  ACCORDANCE  WITH  THE  APPLICABLE TRANSITIONAL
PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW.
  S 8. 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 new Energy Star appliances exempt from
state sales and compensating use taxes  described  in  paragraph  44  of
subdivision  (a)  of  section  1115  of  the  tax  law,  for the periods
described therein, whether such taxes are imposed by  local  law,  ordi-
nance  or  resolution,  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 local law, ordinance or
resolution imposing such taxes, and such local law, ordinance or  resol-

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ution shall thenceforth be deemed to incorporate such exemption for such
periods.
  (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 new Energy Star appliances
exempt from state sales and compensating use taxes  described  in  para-
graph  44  of  subdivision  (a)  of section 1115 of the tax law, for the
periods described therein, 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  for  such periods 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 subdivi-
sion  (a)  of section 1210 of the tax law, whether or not such taxes are
suspended at the time such city enacts its resolution.
  (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 annual first weekend in May and the first weekend in  Septem-
ber new Energy Star appliance exemption period commencing in the fall of
2013.
  Section  two:  This resolution shall take effect immediately and shall
apply to sales made and uses occurring  during  the  applicable  periods
each  year, in accordance 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  March  1,  2015,  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 9. This act shall take effect immediately 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.