Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 15, 2013 |
signed chap.13 |
Mar 12, 2013 |
delivered to governor |
Feb 27, 2013 |
returned to assembly passed senate 3rd reading cal.25 substituted for s2340 |
Feb 27, 2013 |
substituted by a1887 |
Feb 11, 2013 |
advanced to third reading |
Feb 05, 2013 |
2nd report cal. |
Feb 04, 2013 |
1st report cal.25 |
Jan 16, 2013 |
referred to energy and telecommunications |
Senate Bill S2340
Signed By Governor2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status Via A1887 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2013-S2340 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A1887
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยงยง1115 & 1210, Tax L
2013-S2340 (ACTIVE) - Sponsor Memo
BILL NUMBER:S2340 TITLE OF BILL: An act to amend the tax law, in relation to clarifying an exemption from sales and compensating use taxes PURPOSE OR GENERAL IDEA OF THE BILL: Makes technical and conforming changes to chapter 406 of the laws of 2012 which exempts the sale and installation of commercial solar energy systems from sales and compensating use taxes. SUMMARY OF PROVISIONS: Section 1-section 1115 of the tax law subdivision hh is re-lettered to ii and references to section eleven hundred and eleven are changed to eleven hundred and ten Section 2-Section 1210 of the tax law makes similar changes related to the re-lettering of section hh to section ii. Section 3-Section 1210 of the tax law makes changes to the form of the resolution adopted at the option of a local legislative body to also provide an exemption from local sales tax. This allows an option for the exemption to take effect either on January 1st 2013 or September of any year after 2012. Section 4- provides for the effective date.
2013-S2340 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2340 2013-2014 Regular Sessions I N S E N A T E January 16, 2013 ___________ Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommuni- cations AN ACT to amend the tax law, in relation to clarifying an exemption from sales and compensating use taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (hh) of section 1115 of the tax law, as added by chapter 406 of the laws of 2012, is amended to read as follows: [(hh)] (II) Receipts from the retail sale of commercial solar energy systems equipment and of the service of installing such systems shall be exempt from taxes imposed by sections eleven hundred five and eleven hundred [eleven] TEN of this article. For the purposes of this subdivi- sion, "commercial solar energy systems equipment" shall mean an arrange- ment or combination of components installed upon non-residential prem- ises that utilize solar radiation to produce energy designed to provide heating, cooling, hot water and/or electricity. Such arrangement or components shall not include equipment that is part of a non-solar ener- gy system. S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by chapter 406 of the laws of 2012, 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. LBD07471-01-3
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