Senate Bill S2767A

2013-2014 Legislative Session

Provides for temporary suspension of sales and compensating use tax on certain services engaged for clean-up activities associated with a disaster

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 23, 2014	print number 2767a
Jan 23, 2014	amend and recommit to investigations and government operations
Jan 08, 2014	referred to investigations and government operations
Jan 23, 2013	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2013-S2767 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S7066
2011-2012: S4180
2015-2016: S1294

2013-S2767 - Summary

Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

2013-S2767 - Sponsor Memo

                                BILL NUMBER:S2767

TITLE  OF BILL:   An act to amend the tax law, in relation to suspending
the state sales and compensating use tax on  certain  disaster  clean-up
items  during  a  state of emergency and authorizing localities to waive
such tax during the same period

PURPOSE OF THE BILL:  To assist property owners during times of emergen-
cy cleanup by waiving sales tax on cleanup activities.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends section 1115 of the Tax Law by adding a new  subsection
(ii)  to  allow the Governor to temporarily suspend, by executive order,
during a state disaster emergency, and for up to sixty  days  after  the
end  of such state of emergency, sales and compensating taxes associated
with property clean up activities taxable under subdivision (c)  of  Tax
law section 1105 and Tax law 1110.

Section  2  amends  Tax Law subparagraph 1210(a)(1) to add the exemption
provided under new section 1115(hh).

Section 3 amends Tax Law subdivision 1210(d) to permit local governments
the option to suspend their local sales and use taxes on clean up activ-
ities as described in Tax Law 1115 (hh) for the same period  that  state
taxes are suspended.

Section 4 amends Tax Law 1210 by adding a new subdivision (q) permitting
a  city with a population of over one million, by resolution, to suspend
sales and use taxes during the  same  periods  of  clean  up  activities
described in Tax Law section 1115.

Section 5 permits any county or city imposing sales and compensating use
taxes  pursuant  to  Article 29 of the Tax Law, or any city with a popu-
lation of over one million imposing sales  and  compensating  use  taxes
pursuant  to  Tax  Law  section  1107 to suspend sales and use taxes for
clean up activities during the  same  periods  of  clean  up  activities
described in Tax Law section 1115.

Section  6 provides that the act shall take effect immediately and shall
apply to any sales made and uses occurring during exemption  periods  on
or after the date of enactment.

JUSTIFICATION:  Sales and compensating taxes are imposed on lawn mainte-
nance  activities  pursuant  to  Tax Law 1105(c). During times of storm,
flood, hurricane or other disaster, such clean up costs can be  enormous
and  overwhelming for property owners. During snow storms in Western New
York, trees and branches covered lawns and driveways, and the costs  for
cleaning up this disaster for homeowners was often thousands of dollars.
More  recently,  many  areas  of  the State suffered severe damages from
Hurricane Irene. Most recently the residents  in  the  Long  Island  and

Greater  New  York  City  area have faced millions of dollars in damages
from Superstorm Sandy. These costs provided  an  unexpected  and  unwar-
ranted  windfall to the state and local governments in the form of sales
taxes generated by this emergency.

Clearly,  any part of the state could suffer a similar disaster, whether
it be caused by a hurricane, heavy rains, snow or wind. This bill  gives
the  Governor  greater  flexibility  to assist and protect our residents
with the option to suspend sales taxes on clean up  activities  for  the
duration  of the state of emergency and up to sixty days thereafter, and
also allows cities and counties to similarly suspend their  sales  taxes
on  these  activities  as well. When residents in our state face such an
emergency, it is not proper for the state to prosper from their  misfor-
tune.

PRIOR  LEGISLATIVE  HISTORY:    2012 -S.4180A -- FINANCE 2011 -S.4180 --
FINANCE 2009-10 - S.7066/A.3759 -- INVESTIGATIONS/Ways & Means 2007-08 -
S.2837/A.7311 -- INVESTIGATIONS/Ways & Means

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE:  This act shall take effect immediately.

2013-S2767 - Bill Text download pdf

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

                                  2767

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to suspending the state sales
  and compensating use tax on certain disaster clean-up items  during  a
  state of emergency and authorizing localities to waive such tax during
  the same period

  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)  THE  GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE
TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER  SUBDIVISION  (C)
OF  SECTION  ELEVEN  HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF
THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY,  PROPERTY
OR  LAND,  AS  SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN
SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR,  REPAIRPERSON
OR  OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED
COUNTY DURING THE PERIOD OF TIME DECLARED BY THE  GOVERNOR  AS  A  STATE
DISASTER  EMERGENCY, AS DEFINED BY SECTION TWO OF THE EXECUTIVE LAW, AND
UP TO SIXTY DAYS THEREAFTER.
  S 2. Subparagraph (ii) of 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:
  (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 (hh) [and], THE
STATE OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED FOR IN SUBDIVISION  (II)
AND the clothing and footwear exemption provided for in paragraph thirty

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05158-01-3

S. 2767                             2

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.
  S  3.  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 of subdivision (a) OR SUBDIVI-
SION (II) 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 nineteen of this chapter or repealing such provision so provided
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, ordi-
nance  or  resolution  is  mailed by registered or certified mail to the
commissioner at the commissioner's office in Albany at least ninety days
prior to the date it is to 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 resolution. 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 appli-
cable and have not been waived, the restriction and  notice  requirement
in section twelve hundred twenty-three of this article shall also apply.
  S  4.  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  STATE OF EMERGENCY CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES AND
COMPENSATING USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED  IN
SUBDIVISION  (II)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARAGRAPH TWO  OF
THIS  SUBDIVISION;  WHEREUPON,  UPON  COMPLIANCE  WITH THE PROVISIONS OF
SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH  RESOL-
UTION  SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO  INCORPO-
RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
TURE AND APPROVED BY THE GOVERNOR.

S. 2767                             3

  (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,  STATE  OF  EMERGENCY
CLEAN-UP  ACTIVITIES  EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
PURSUANT TO SUBDIVISION (II) 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  SUBDIVI-
SION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY TO SALES  MADE
AND USES OCCURRING DURING THE APPLICABLE EXEMPTION PERIODS EACH YEAR, IN
ACCORDANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS OF SECTIONS 1106
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. 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 I 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 state of emergency clean-up activities
exempt from state sales and compensating use taxes described in subdivi-
sion  (ii)  of  section  1115 of the tax law, as added by section one of
this act, for the periods described  therein,  whether  such  taxes  are
imposed  by local law, ordinance or resolution, by enacting a resolution
exactly in the form set forth in subdivision (c) 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,  ordi-
nance  or  resolution  shall  thenceforth  be deemed to incorporate such
exemptions.
  (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 state of  emergency  clean-up
activities  exempt from state sales and compensating use taxes described
in subdivision (ii) of section 1115 of the tax law, as added by  section
one of this act, for the periods described therein, by enacting a resol-
ution  exactly in the form set forth in subdivision (c) 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 subdivision (a) of section 1210 of the tax law, whether or
not such taxes are suspended at the time such  city  enacts  its  resol-
ution.
  (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 (locality's name)  hereby  elects
the  state of emergency clean-up activities exemption periods commencing
(commencement period).
  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.

S. 2767                             4

  (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, mails a certified copy of it
to the commissioner of taxation and finance by certified mail and other-
wise  complies  with  the  requirements  of  subdivisions (d) and (e) of
section 1210 of the tax law.
  S 6. This act shall take effect immediately and shall apply  to  sales
made  and  uses occurring during exemption periods on or after such date
in accordance with the applicable transitional  provisions  of  sections
1106 and 1217 of the tax law.

2013-S2767A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S7066
2011-2012: S4180
2015-2016: S1294

2013-S2767A (ACTIVE) - Summary

2013-S2767A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2767A

TITLE OF BILL:  An act to amend the tax law, in relation to suspending
the state sales and compensating use tax on certain disaster clean-up
items during a state of emergency and authorizing localities to waive
such tax during the same period

PURPOSE OF THE BILL:

To assist property owners during times of emergency cleanup by waiving
sales tax on cleanup activities

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends section 1115 of the Tax Law by adding a new
subsection (jj) to allow the Governor to temporarily suspend, by
executive order, during a state disaster emergency, and for up to
sixty days after the end of such state of emergency, sales and
compensating taxes associated with property cleanup activities taxable
under subdivision (c) of Tax law section 1105 and Tax law 1110.

Section 2 amends Tax Law subparagraph 1210 (a) (1) to add the
exemption provided under new section 1115 (jj).

Section 3 amends Tax Law subdivision 1210 (d) to permit local
governments the option to suspend their local sales and use taxes on

cleanup activities as described in Tax Law 1115 (jj) for the same
period that state taxes are suspended.

Section 4 amends Tax Law 1210 by adding a new subdivision (q)
permitting a city with a population of over one million, by
resolution, to suspend sales and use taxes during the same periods of
cleanup activities described in Tax Law section 1115.

Section 5 permits any county or city imposing sales and compensating
use taxes pursuant to Article 29 of the Tax Law, or any city with a
population of over one million imposing sales and compensating use
taxes pursuant to Tax Law section 1107 to suspend sales and use taxes
for cleanup activities during the same periods of cleanup activities
described in Tax Law section 1115.

Section 6 provides that the act shall take effect immediately and
shall apply to any sales made and uses occurring during exemption
periods on or after the date of enactment.

JUSTIFICATION:

Sales and compensating taxes are imposed on lawn maintenance
activities pursuant to Tax Law 1105 (c). During times of storm, flood,
hurricane or other disaster, such clean up costs can be enormous and
overwhelming for property owners. During recent snow storms in Western
New York, trees and branches covered lawns and driveways, and the
costs for cleaning up this disaster for homeowners was often thousands
of dollars. These costs provided an unexpected and unwarranted
windfall to the state and local governments in the form of sales taxes
generated by this emergency. Clearly, any part of the state could
suffer a similar disaster, whether it be caused by a hurricane, heavy


rains, snow or wind. This bill gives the Governor greater flexibility
to assist and protect our residents with the option to suspend sales
taxes on cleanup activities for the duration of the state of emergency
and up to sixty days thereafter, and also allows cities and counties
to similarly suspend their sales taxes on these activities as well.
When residents in our state face such an emergency, it is not proper
for the state to prosper from their misfortune.

PRIOR LEGISLATIVE HISTORY:

2007/08 - S.2837/A.7311  -- INVESTIGATIONS/Ways & Means
2009-10 - S .7066/A.3759 -- INVESTIGATIONS/Ways & Means
2011 - S.4180 - FINANCE
2012 - S.4180-A -FINANCE
2013 - S.2767 -- INVESTIGATIONS

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to sales made
and uses occurring during exemption periods on or after such date in
accordance with the applicable transitional provisions of sections
1106 and 1217 of the Tax Law.

2013-S2767A (ACTIVE) - Bill Text download pdf

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

                                 2767--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  recommitted  to  the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to suspending the  state  sales
  and  compensating  use tax on certain disaster clean-up items during a
  state of emergency and authorizing localities to waive such tax during
  the same period

  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) THE GOVERNOR MAY TEMPORARILY SUSPEND SALES AND  COMPENSATING  USE
TAXES  ASSOCIATED  WITH SERVICES OTHERWISE TAXABLE UNDER SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN  HUNDRED  TEN  OF
THIS  ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY, PROPERTY
OR LAND, AS SUCH TERMS ARE DEFINED IN THE REAL PROPERTY  TAX  LAW,  WHEN
SUCH  SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR, REPAIRPERSON
OR OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN  AFFECTED
COUNTY  DURING  THE  PERIOD  OF TIME DECLARED BY THE GOVERNOR AS A STATE
DISASTER EMERGENCY, AS DEFINED BY PARAGRAPH  B  OF  SUBDIVISION  TWO  OF
SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER.
  S  2.  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05158-02-4

S. 2767--A                          2

systems equipment exemption provided for in subdivision (ii), THE  STATE
OF  EMERGENCY  CLEAN-UP  ACTIVITIES PROVIDED FOR IN SUBDIVISION (JJ) and
the clothing and footwear exemption provided for in paragraph thirty  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.
  S 3. 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 of subdivision (a)  OR  SUBDIVI-
SION (JJ) 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 nineteen of this chapter or repealing such provision so provided
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, ordi-
nance or resolution is mailed by registered or  certified  mail  to  the
commissioner at the commissioner's office in Albany at least ninety days
prior  to  the date it is to 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 resolution. 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 appli-
cable  and  have not been waived, the restriction and notice requirement
in section twelve hundred twenty-three of this article shall also apply.
  S 4. 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 STATE OF EMERGENCY CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES  AND
COMPENSATING  USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN
SUBDIVISION (JJ) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
ENACTING  A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARAGRAPH TWO OF
THIS SUBDIVISION; WHEREUPON, UPON  COMPLIANCE  WITH  THE  PROVISIONS  OF
SUBDIVISIONS  (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN  HUNDRED

S. 2767--A                          3

SEVEN  AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
TURE 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, STATE OF EMERGENCY
CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES AND COMPENSATING  USE  TAXES
PURSUANT  TO  SUBDIVISION  (JJ)  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 SUBDIVI-
SION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
YEAR,  BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE
AND USES OCCURRING DURING THE APPLICABLE EXEMPTION PERIODS EACH YEAR, IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS OF SECTIONS  1106
AND 1217 OF THE NEW YORK TAX LAW.
  S  5. 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 I 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 state of emergency clean-up activities
exempt from state sales and compensating use taxes described in subdivi-
sion (jj) of section 1115 of the tax law, as added  by  section  one  of
this  act,  for  the  periods  described therein, whether such taxes are
imposed by local law, ordinance or resolution, by enacting a  resolution
exactly  in  the form set forth in subdivision (c) 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, ordi-
nance or resolution shall thenceforth  be  deemed  to  incorporate  such
exemptions.
  (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 state of emergency clean-up
activities exempt from state sales and compensating use taxes  described
in  subdivision (jj) of section 1115 of the tax law, as added by section
one of this act, for the periods described therein, by enacting a resol-
ution exactly in the form set forth in subdivision (c) 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 subdivision (a) of section 1210 of the tax law, whether  or
not  such  taxes  are  suspended at the time such city enacts its resol-
ution.
  (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 (locality's name) hereby elects
the state of emergency clean-up activities exemption periods  commencing
(commencement period).

S. 2767--A                          4

  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, mails a certified copy of it
to the commissioner of taxation and finance by certified mail and other-
wise complies with the requirements  of  subdivisions  (d)  and  (e)  of
section 1210 of the tax law.
  S  6.  This act shall take effect immediately and shall apply to sales
made and uses occurring during exemption periods on or after  such  date
in  accordance  with  the applicable transitional provisions of sections
1106 and 1217 of the tax law.

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Senate Bill S2767A

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Sponsored By

Michael H. Ranzenhofer

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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