S T A T E O F N E W Y O R K
________________________________________________________________________
9445
I N A S S E M B L Y
April 30, 2014
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exemptions from sales and
use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (jj) to read as follows:
(JJ) RECEIPTS FROM THE RETAIL SALE OF ELECTRICITY FROM SOLAR ELECTRIC
GENERATING EQUIPMENT QUALIFIED TO NET METER PURSUANT TO SECTION
SIXTY-SIX-J OF THE PUBLIC SERVICE LAW SHALL BE EXEMPT FROM TAX UNDER
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.
LBD14705-02-4