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
A. 52--A 2
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
A. 52--A 3
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-
A. 52--A 4
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.