S T A T E O F N E W Y O R K
________________________________________________________________________
2340
2013-2014 Regular Sessions
I N S E N A T E
January 16, 2013
___________
Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Energy and Telecommuni-
cations
AN ACT to amend the tax law, in relation to clarifying an exemption from
sales and compensating use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (hh) of section 1115 of the tax law, as added
by chapter 406 of the laws of 2012, is amended to read as follows:
[(hh)] (II) Receipts from the retail sale of commercial solar energy
systems equipment and of the service of installing such systems shall be
exempt from taxes imposed by sections eleven hundred five and eleven
hundred [eleven] TEN of this article. For the purposes of this subdivi-
sion, "commercial solar energy systems equipment" shall mean an arrange-
ment or combination of components installed upon non-residential prem-
ises that utilize solar radiation to produce energy designed to provide
heating, cooling, hot water and/or electricity. Such arrangement or
components shall not include equipment that is part of a non-solar ener-
gy system.
S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 406 of the laws of 2012, is amended to read as
follows:
(1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with the
corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07471-01-3
S. 2340 2
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)] (II) 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 (p) of section 1210 of the tax law, as added by chap-
ter 406 of the laws of 2012, is amended to read as follows:
(p) 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 same exemptions from such taxes as
the commercial solar energy systems equipment exemption from state sales
and compensating use taxes described in subdivision [(hh)] (II) 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 exemptions as if they
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, or for the use of, property and services
exempt from state sales and compensating use taxes pursuant to subdivi-
sion [(hh)] (II) of section 1115 of the tax law shall also be exempt
from sales and compensating use taxes imposed in this jurisdiction.
S. 2340 3
Section two. This resolution shall take effect (CHOOSE ONE) January 1,
[(insert the year, but not earlier than the year 2012)] 2013 OR SEPTEM-
BER 1, (INSERT ANY YEAR AFTER 2012) and shall apply to sales made,
services rendered and uses occurring on and after that date in accord-
ance with the applicable transitional provisions in sections 1106, 1216
and 1217 of the New York tax law.
S 4. This act shall take effect immediately.