S T A T E O F N E W Y O R K
________________________________________________________________________
1277
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. JAFFEE -- 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
Rockland to elect to be exempt from certain taxes related to any
geothermal systems 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 ROCKLAND OPTIONAL EXEMPTION FROM SALES AND USE
TAXES FOR THE SALE OR PURCHASE OF ANY GEOTHERMAL SYSTEMS INSTALLED IN
SUCH COUNTY. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
THE COUNTY OF ROCKLAND MAY ELECT BY LOCAL LAW, FOR A PERIOD OF TIME TO
BE ESTABLISHED BY SUCH COUNTY, FOR RECEIPTS FOR ANY SALE OR PURCHASE OF
GEOTHERMAL 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; provided that the Rock-
land county legislature shall notify the legislative bill drafting
commission upon adopting a local law as authorized by section 1115-a of
the tax law, as added by section one of this act, in order that such
commission may maintain an accurate and timely effective database of the
official text of the laws of the state of New York in furtherance of
effecting the provisions of section 44 of the legislative law and
section 70-b of the public officers law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02608-01-3