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

                                  1574

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. KOLB, OAKS, RAIA, TENNEY, PALMESANO -- read once
  and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to eliminating state sales  and
  compensating  use  taxes  on  motor  fuels  and diesel motor fuels and
  authorizing localities to eliminate such  taxes  at  the  local  level
  (Part  A);  to amend the tax law, in relation to exemptions from sales
  and use taxes (Part B); to amend the tax law, in relation to providing
  a sales tax exemption for child restraint systems  (Part  C);  and  to
  amend  the tax law, in relation to exemptions from sales and use taxes
  (Part D)

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act enacts into law components of legislation relating
to  "Shop-NY".  Each component is wholly contained within a Part identi-
fied as Parts A through  D.  The  effective  date  for  each  particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes a reference to a section
"of  this  act", when used in connection with that particular component,
shall be deemed to mean and refer to the corresponding  section  of  the
Part  in  which  it  is  found. Section three of this act sets forth the
general effective date of this act.

                                 PART A

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 49 to read as follows:
  (49) MOTOR FUEL AND DIESEL MOTOR FUEL.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:

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

                                                           LBD03668-01-3

A. 1574                             2

  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  FORTY-NINE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL  AND  DIESEL  MOTOR  FUEL
SHALL  BE  APPLICABLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION
ADOPTED  BY  A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY
IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW,  ORDINANCE  OR  RESOL-
UTION.  SUCH  ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL
LAW, ORDINANCE OR RESOLUTION ENACTED  BY  SUCH  A  CITY  IMPOSING  TAXES
PURSUANT  TO  THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED
TEN OF THIS CHAPTER.
  S 3. 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-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, 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
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.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE  TAXES  AUTHORIZED  BY
THIS  SUBDIVISION,  SHALL  OMIT  THE  MOTOR  FUEL  AND DIESEL MOTOR FUEL
EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-NINE  OF  SUBDIVISION  (A)  OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY

A. 1574                             3

OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  RESOL-
UTION  OR  REPEAL 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 THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH  REPEAL;  PROVIDED,  FURTHER,
THAT  ANY  SUCH  LOCAL  LAW,  ORDINANCE OR RESOLUTION AND SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN  THE  EVENT  A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY  OF  SUBDIVISION  (Q)  OF  THIS SECTION, SHALL BE FURTHER AMENDED, AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN ANY SUCH LOCAL LAW,  ORDI-
NANCE  OR  RESOLUTION  OR  IN  SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS
CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN
PARAGRAPH FORTY-NINE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN OF THIS CHAPTER.
  S  4.  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) 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; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH  FORTY-NINE  OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION  PROVIDING  SUCH
EXEMPTION  OR  REPEALING  SUCH  EXEMPTION SO PROVIDED MAY GO INTO EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive unless a certified copy of such law,  ordinance  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 applicable and have

A. 1574                             4

not been waived, the  restriction  and  notice  requirement  in  section
twelve hundred twenty-three of this article shall also apply.
  S  5.  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  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL  EXEMPT FROM STATE SALES AND
COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-NINE OF  SUBDIVISION
(A)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER BY ENACTING A
RESOLUTION 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 RESOLUTION SHALL  BE  DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE 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 PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THE
TAX  LAW  SHALL  ALSO  BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE)  AND
SHALL  APPLY  TO  SALES  MADE  AND USES OCCURRING ON AND AFTER THAT DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S 6. The commissioner of taxation and finance is hereby authorized  to
implement  the provisions of this act with respect to the elimination of
the imposition of sales tax, additional taxes, and supplemental taxes on
diesel motor fuel and motor fuel and all other  taxes  so  addressed  by
this act.
  S  7.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least 90 days  after  this  act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.

                                 PART B

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding five new paragraphs 44, 45, 46, 47 and 48 to read as follows:
  (44)  BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS
SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
ANT  TO  SECTION  TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC
LAW.
  (45) MOTORCYCLE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  MOTORCYCLE
HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND  TRAFFIC
LAW.

A. 1574                             5

  (46)  SNOWMOBILE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS,  RECREATION  AND
HISTORIC  PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING
STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
  (47)  EQUESTRIAN  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
LAW.
  (48)  SPORTS  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SPORTS HELMETS
SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
COMMISSIONER  OF  HEALTH  ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO
SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.
  S 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 13 to read as follows:
  (13)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPHS   FORTY-FOUR,   FORTY-FIVE,   FORTY-SIX,   FORTY-SEVEN    AND
FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
ARTICLE  RELATING  TO  BICYCLE  HELMETS,  MOTORCYCLE HELMETS, SNOWMOBILE
HELMETS, EQUESTRIAN HELMETS  AND  SPORTS  HELMETS  SHALL  BE  APPLICABLE
PURSUANT  TO  A  LOCAL  LAW,  ORDINANCE  OR RESOLUTION ADOPTED BY A CITY
SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 3. 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-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit

A. 1574                             6

the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, 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
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.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE  TAXES  AUTHORIZED  BY
THIS  SUBDIVISION,  SHALL  OMIT THE BICYCLE HELMETS, MOTORCYCLE HELMETS,
SNOWMOBILE HELMETS, EQUESTRIAN  HELMETS  AND  SPORTS  HELMETS  EXEMPTION
PROVIDED FOR IN PARAGRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEV-
EN  AND FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS CHAPTER, UNLESS SUCH CITY,  COUNTY  OR  SCHOOL  DISTRICT  ELECTS
OTHERWISE;  PROVIDED  THAT  IF  SUCH  A  CITY HAVING A POPULATION OF ONE
MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN  SUBDIVISION  (R)  OF
THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH RESOLUTION OR REPEAL 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  THIS
SUBDIVISION,  WHETHER  OR  NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH
CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (R) OF  THIS  SECTION
OR  AT  THE  TIME  OF  ANY SUCH REPEAL; PROVIDED, FURTHER, THAT ANY SUCH
LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED  SEVEN  OF
THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION
OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (R)
OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
HUNDRED  EIGHTEEN OF THIS SUBPART, SO THAT THE BICYCLE HELMETS, MOTORCY-
CLE HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND  SPORTS  HELMETS
EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE  BICYCLE
HELMETS,  MOTORCYCLE HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND
SPORTS  HELMETS  EXEMPTION   IN   PARAGRAPHS   FORTY-FOUR,   FORTY-FIVE,
FORTY-SIX,  FORTY-SEVEN  AND  FORTY-EIGHT  OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
  S 4. 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)  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

A. 1574                             7

chapter or repealing such provision so provided must go into effect only
on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION  PROVIDING  FOR  THE EXEMPTION DESCRIBED IN PARAGRAPHS FORTY-FOUR,
FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT OF SUBDIVISION (A) OF
SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER OR REPEALING ANY SUCH
EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY
OF SUBDIVISION (R) OF THIS SECTION PROVIDED SUCH EXEMPTION OR  REPEALING
SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT IMMEDIATELY. No such local
law,  ordinance or resolution shall be effective unless a certified copy
of such law, ordinance or resolution is mailed by registered  or  certi-
fied  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  certi-
fied  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  applicable  and  have  not been waived, the
restriction and notice requirement in  section  twelve  hundred  twenty-
three of this article shall also apply.
  S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (r) to read as follows:
  (R) 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 LEGISLA-
TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT  TO  PROVIDE  THE
EXEMPTION  FROM  SUCH  TAXES  FOR  THE  SAME BICYCLE HELMETS, MOTORCYCLE
HELMETS, SNOWMOBILE  HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS  HELMETS
EXEMPT  FROM  STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARA-
GRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  BY
ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF  SUBDIVI-
SIONS  (D)  AND  (E)  OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION
SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED  SEVEN
AND  SUCH  SECTION  ELEVEN  HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE
SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE
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  PURCHASES OF BICYCLE HELMETS, MOTORCYCLE
HELMETS, SNOWMOBILE  HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS  HELMETS
EXEMPT  FROM  STATE  SALES  AND COMPENSATING USE TAXES PURSUANT TO PARA-
GRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX  LAW  SHALL
ALSO  BE  EXEMPT  FROM  SALES AND COMPENSATING USE TAXES IMPOSED IN THIS
JURISDICTION.
  SECTION TWO.  THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.

A. 1574                             8

  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
bicycle  helmets,  motorcycle  helmets,  snowmobile  helmets, equestrian
helmets and sports helmets and all other taxes so addressed by this act.
  S  7.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.

                                 PART C

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 50 to read as follows:
  (50)  CHILD  RESTRAINT  SYSTEMS. FOR PURPOSES OF THIS PARAGRAPH, CHILD
RESTRAINT SYSTEMS SHALL MEAN ANY DEVICE, USED IN CONJUNCTION WITH SAFETY
BELTS, DESIGNED FOR USE IN A MOTOR VEHICLE TO RESTRAIN, SEAT,  OR  POSI-
TION CHILDREN AND WHICH MEETS THE APPLICABLE FEDERAL MOTOR VEHICLE SAFE-
TY STANDARDS SET FORTH IN 49 C.F.R. 571.213.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 14 to read as follows:
  (14) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS ARTICLE RELATING TO CHILD RESTRAINT  SYSTEMS  SHALL  BE  APPLICABLE
PURSUANT  TO  A  LOCAL  LAW,  ORDINANCE  OR RESOLUTION ADOPTED BY A CITY
SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT  OR  REPEAL  SUCH  A  LOCAL  LAW,  ORDINANCE OR RESOLUTION.   SUCH
ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY  LOCAL  LAW,  ORDI-
NANCE  OR  RESOLUTION  ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO
THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN  OF  THIS
CHAPTER.
  S 3. 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-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-

A. 1574                             9

essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, 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
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.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE  TAXES  AUTHORIZED  BY
THIS  SUBDIVISION,  SHALL  OMIT  THE  CHILD  RESTRAINT SYSTEMS EXEMPTION
PROVIDED FOR IN PARAGRAPH FIFTY OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED  FIFTEEN  OF  THIS  CHAPTER,  UNLESS SUCH CITY, COUNTY OR SCHOOL
DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A  POPU-
LATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI-
VISION (S) OF THIS SECTION OR REPEALS SUCH RESOLUTION,  SUCH  RESOLUTION
OR  REPEAL  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  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (S)
OF  THIS  SECTION  OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED, FURTHER,
THAT ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  AND  SECTION  ELEVEN
HUNDRED  SEVEN  OF  THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY OF SUBDIVISION (S) OF THIS SECTION,  SHALL  BE  FURTHER  AMENDED,  AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
CHILD  RESTRAINT  SYSTEM  EXEMPTION  IN ANY SUCH LOCAL LAW, ORDINANCE OR
RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  IS
THE  SAME  AS THE CHILD RESTRAINT SYSTEM EXEMPTION IN PARAGRAPH FIFTY OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
  S 4. 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)  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

A. 1574                            10

chapter or repealing such provision so provided must go into effect only
on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY OF SUBDI-
VISION  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEAL-
ING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT  TO
THE  AUTHORITY  OF  SUBDIVISION  (S)  OF  THIS  SECTION  PROVIDING  SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  unless  a  certified  copy of such law, ordinance 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 applicable and  have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (s) to read as follows:
  (S)  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  LEGISLA-
TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES FOR THE SAME CAR RESTRAINT SYSTEM EXEMPT  FROM
STATE  SALES  AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  BY
ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF  SUBDIVI-
SIONS  (D)  AND  (E)  OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION
SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED  SEVEN
AND  SUCH  SECTION  ELEVEN  HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE
SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE
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 PURCHASES OF CHILD RESTRAINT SYSTEMS EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH  FIFTY
OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THE TAX LAW
SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN
THIS JURISDICTION.
  SECTION  TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
child restraint systems and all other taxes so addressed by this act.
  S  7.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the

A. 1574                            11

tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.

                                 PART D

  Section  1.  Paragraph 3 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 201 of the laws of 1976, is amended  to  read
as follows:
  (3) Drugs and medicines intended for use, internally or externally, in
the  cure,  mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component  parts  thereof)
and  supplies  required for such use or to correct or alleviate physical
incapacity, and products consumed by  humans  for  the  preservation  of
health  but not including cosmetics [or toilet articles] notwithstanding
the presence of  medicinal  ingredients  therein  or  medical  equipment
(including  component parts thereof) and supplies, other than such drugs
and medicines, purchased at retail for use  in  performing  medical  and
similar services for compensation.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 51 to read as follows:
  (51) HYGIENE PRODUCTS  INCLUDING:  SHAMPOO,  CONDITIONER,  SOAP,  BODY
WASH,  DENTAL  FLOSS,  TOOTHBRUSHES,  TOOTHPASTE,  MOUTHWASH, DEODORANT,
ANTIPERSPIRANT, FEMININE HYGIENE PRODUCTS INCLUDING SANITARY NAPKINS AND
TAMPONS, TOILET PAPER, TISSUES, RAZORS,  SHAVING  CREAM,  COTTON  SWABS,
COTTONBALLS,  DISPOSABLE  AND  NON-DISPOSABLE DIAPERS, DIAPER RASH OINT-
MENTS, BABY WIPES.
  S 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 15 to read as follows:
  (15)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS ARTICLE RELATING TO HYGIENE PRODUCTS SHALL BE APPLICABLE  PURSU-
ANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO
THE  PROVISIONS  OF  THIS  SECTION.  SUCH  CITY IS EMPOWERED TO ADOPT OR
REPEAL SUCH A LOCAL LAW,  ORDINANCE  OR  RESOLUTION.  SUCH  ADOPTION  OR
REPEAL  SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOL-
UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 4. 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-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one

A. 1574                            12

million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  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
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.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION  ENACTED  BY
ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE HYGIENE PRODUCTS EXEMPTION PROVIDED FOR
IN PARAGRAPH FIFTY-ONE OF SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF  THIS  CHAPTER,  UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT
ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A  POPULATION  OF
ONE  MILLION  OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (T)
OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  RESOLUTION  OR  REPEAL
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
THIS  SUBDIVISION,  WHETHER  OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME
SUCH CITY ENACTS ITS RESOLUTION PURSUANT  TO  SUBDIVISION  (T)  OF  THIS
SECTION  OR AT THE TIME OF SUCH REPEAL; PROVIDED, FURTHER, THAT ANY SUCH
LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED  SEVEN  OF
THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION
OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (T)
OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE HYGIENE PRODUCTS EXEMPTION
IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
HUNDRED  SEVEN  OF  THIS  CHAPTER  IS  THE  SAME AS THE HYGIENE PRODUCTS
EXEMPTION IN PARAGRAPH FIFTY-ONE OF SUBDIVISION (A)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S  5.  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-

A. 1574                            13

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) 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; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL-
UTION  PROVIDING  FOR  THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY-ONE OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT  TO  THE AUTHORITY OF SUBDIVISION (T) OF THIS SECTION PROVIDING SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  unless  a  certified  copy of such law, ordinance 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 applicable and  have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (t) to read as follows:
  (T)  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  LEGISLA-
TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES FOR THE  SAME  HYGIENE  PRODUCTS  EXEMPT  FROM
STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY-ONE
OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER  BY
ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF  SUBDIVI-
SIONS  (D)  AND  (E)  OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION
SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED  SEVEN
AND  SUCH  SECTION  ELEVEN  HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE
SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE
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 PURCHASES OF HYGIENE PRODUCTS EXEMPT FROM
STATE SALES AND COMPENSATING USE TAXES PURSUANT TO  PARAGRAPH  FIFTY-ONE
OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THE TAX LAW
SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN
THIS JURISDICTION.
  SECTION  TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.

A. 1574                            14

  S  7. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
hygiene products and all other taxes so addressed by this act.
  S  8.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.
  S 2. Severability. If any clause, sentence, paragraph, section or part
of this act shall be adjudged by any court of competent jurisdiction  to
be  invalid  and  after  exhaustion  of all further judicial review, the
judgment shall not affect, impair, or invalidate the remainder  thereof,
but  shall  be  confined in its operation to the clause, sentence, para-
graph, section or part of this act directly involved in the  controversy
in which the judgment shall have been rendered.
  S  3.  This  act shall take effect immediately provided, however, that
the applicable effective date of Parts A through D of this act shall  be
as specifically set forth in the last section of such Parts.