senate Bill S2448B

2013-2014 Legislative Session

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes

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Archive: Last Bill Status - In Committee


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

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Actions

view actions (8)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2014 reported and committed to finance
Jan 08, 2014 referred to energy and telecommunications
Dec 18, 2013 print number 2448b
amend (t) and recommit to finance
Apr 18, 2013 print number 2448a
amend and recommit to finance
Apr 16, 2013 reported and committed to finance
Jan 17, 2013 referred to energy and telecommunications

Votes

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Feb 10, 2014 - Energy and Telecommunications committee Vote

S2448B
10
0
committee
10
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Energy and Telecommunications committee vote details

Energy and Telecommunications Committee Vote: Feb 10, 2014

Apr 16, 2013 - Energy and Telecommunications committee Vote

S2448
9
0
committee
9
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 16, 2013

aye wr (2)

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S2448 - Details

See Assembly Version of this Bill:
A6644A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L

S2448 - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

S2448 - Sponsor Memo

S2448 - Bill Text download pdf

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

                                  2448

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 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 exempting the sale and
  installation of commercial fuel  cell  electric  generating  equipment
  from  state sales and compensating use tax and granting municipalities
  the option to grant such exemption

  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 (ii) to read as follows:
  (II) RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL  FUEL  CELL  ELECTRIC
GENERATING  SYSTEMS  EQUIPMENT  AND  OF  THE  SERVICE OF INSTALLING SUCH
SYSTEMS SHALL BE EXEMPT FROM TAXES IMPOSED  BY  SECTION  ELEVEN  HUNDRED
FIVE AND ELEVEN HUNDRED ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS
SUBDIVISION,  "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT" SHALL
MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON  NON-RE-
SIDENTIAL  PREMISES THAT UTILIZE A SOLID OXIDE, MOLTEN CARBONATE, PROTON
EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL  CELL  THAT  IS  MANUFACTURED,
INSTALLED  AND  OPERATED  IN  ACCORDANCE  WITH APPLICABLE GOVERNMENT AND
INDUSTRY STANDARDS. SUCH ARRANGEMENT OR  COMPONENTS  SHALL  NOT  INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07074-01-3

S2448A - Details

See Assembly Version of this Bill:
A6644A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L

S2448A - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

S2448A - Sponsor Memo

S2448A - Bill Text download pdf

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

                                 2448--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations -- reported favorably from said committee and committed to the
  Committee  on  Finance  -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in  relation  to  exempting  the  sale  and
  installation  of  commercial  fuel  cell electric generating equipment
  from state sales and compensating use tax and granting  municipalities
  the option to grant such exemption

  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 COMMERCIAL FUEL CELL ELECTRIC
GENERATING SYSTEMS EQUIPMENT AND  OF  THE  SERVICE  OF  INSTALLING  SUCH
SYSTEMS  SHALL  BE  EXEMPT  FROM TAXES IMPOSED BY SECTION ELEVEN HUNDRED
FIVE AND ELEVEN HUNDRED ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS
SUBDIVISION, "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"  SHALL
MEAN  AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RE-
SIDENTIAL PREMISES THAT UTILIZE A SOLID OXIDE, MOLTEN CARBONATE,  PROTON
EXCHANGE  MEMBRANE  OR  PHOSPHORIC  ACID FUEL CELL THAT IS MANUFACTURED,
INSTALLED AND OPERATED IN  ACCORDANCE  WITH  APPLICABLE  GOVERNMENT  AND
INDUSTRY  STANDARDS.  SUCH  ARRANGEMENT  OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  S 2. 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:
  (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07074-03-3

S2448B (ACTIVE) - Details

See Assembly Version of this Bill:
A6644A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L

S2448B (ACTIVE) - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

S2448B (ACTIVE) - Sponsor Memo

S2448B (ACTIVE) - Bill Text download pdf

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

                                 2448--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations -- reported favorably from said committee and committed to the
  Committee  on  Finance  -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said  committee  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT to amend the tax law, in relation to exempting the sale or lease
  and installation of commercial fuel cell electric generating equipment
  or the sale of electricity generated  by  such  equipment  from  state
  sales  and compensating use tax and granting municipalities the option
  to grant such exemption

  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) (1) RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL FUEL  CELL  ELEC-
TRIC  GENERATING 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 OF THIS ARTICLE.
  (2)  RECEIPTS  FROM  THE  LEASE  OF  FUEL  CELL ELECTRICITY GENERATING
SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS UNDER  A
WRITTEN  AGREEMENT  THAT  SPANS  AT LEAST TEN YEARS WHERE SUCH EQUIPMENT
OWNED BY A PERSON OTHER THAN THE TAXPAYER  IS  INSTALLED  IN  CONNECTION
WITH  A  COMMERCIAL PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II)
WHICH IS USED BY THE TAXPAYER AT HIS OR HER COMMERCIAL PREMISES  AT  THE
TIME  THE FUEL CELL ELECTRICITY GENERATING SYSTEM IS PLACED INTO SERVICE
SHALL BE EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED  FIVE  AND
ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (3)  RECEIPTS  FROM  PURCHASE  OF POWER UNDER A WRITTEN AGREEMENT THAT
SPANS AT LEAST TEN YEARS WHEREUNDER THE POWER PURCHASED IN GENERATED  BY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07074-04-3

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