senate Bill S2340

Signed By Governor
2013-2014 Legislative Session

Clarifies an exemption from sales and compensating use taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A1887 -

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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view actions (11)
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

S2340 - Details

See Assembly Version of this Bill:
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1115 & 1210, Tax L

S2340 - Summary

Clarifies an exemption from sales and compensating use taxes.

S2340 - Sponsor Memo

S2340 - Bill Text download pdf

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


                       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-

AN ACT to amend the tax law, in relation to clarifying an exemption from
  sales and compensating use taxes


  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
  (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.


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