NY State Senate Bill 2015-S1294A

Senate Bill S1294A

2015-2016 Legislative Session

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

download bill text pdf

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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 19, 2016	print number 1294a
Jan 19, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
May 05, 2015	reported and committed to finance
Jan 09, 2015	referred to investigations and government operations

Votes

- May 5, 2015 - Investigations And Government Operations Committee Vote
  S1294A
  
  8
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 5, 2015
      
      aye (8)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Marcellino
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Squadron
      
      aye wr (1)
      
      Hoylman-Sigal

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S1294 - 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
2013-2014: S2767

2015-S1294 - 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.

2015-S1294 - Sponsor Memo

                                BILL NUMBER:S1294

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
2011-12 - S.4180 - FINANCE
2013-14 - S.2767-A -- 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.

2015-S1294 - Bill Text download pdf

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

                                  1294

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced  by  Sens.  RANZENHOFER,  GALLIVAN  -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations 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 (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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02089-01-5

S. 1294                             2

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
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. 1294                             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 (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 2015) 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).
  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. 1294                             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.

co-Sponsors

2015-S1294A (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
2013-2014: S2767

2015-S1294A (ACTIVE) - Summary

2015-S1294A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S1294A

 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 (kk) 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 (kk).

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 (kk) for the same
period that state taxes are suspended.

Section 4 amends Tax Law 1210 by adding a new subdivision (p)
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
2011-12 - S.4180 - FINANCE
2013-14 - S .2767-A - INVESTIGATIONS
2015 - S.1294 -- FINANCE

 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.

2015-S1294A (ACTIVE) - Bill Text download pdf

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

                                 1294--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced  by  Sens.  RANZENHOFER,  GALLIVAN  -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  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 (kk) to read as follows:
  (KK)  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 section 3 of part Z of chapter 59 of
the laws of 2015, 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 and
electricity exemption provided for in subdivision (ee),  the  commercial

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02089-02-6

S. 1294--A                          2

solar energy systems equipment and electricity exemption provided for in
subdivision  (ii),  THE  STATE OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED
FOR IN SUBDIVISION (KK) 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  and  electricity  exemption,  such  commercial  solar  energy
systems  equipment  and electricity exemption or such clothing and foot-
wear exemption.
  S 3. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  4-a  of part Z of chapter 59 of the laws of 2015, 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,  or electing or repealing the exemption for
residential solar equipment  and  electricity  in  subdivision  (ee)  of
section  eleven  hundred  fifteen  of this article, or the exemption for
commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
section  eleven hundred fifteen of this article must go into effect only
on one of the following 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 SUBDIVISION (KK) of section eleven hundred fifteen of this  chap-
ter  or repealing any such exemption or a local law, ordinance or resol-
ution 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,  ordinance or resolution is mailed by registered or
certified mail to the commissioner at the commissioner's office in Alba-
ny 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 consist-
ent 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  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) 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 EXEMPTION FROM SUCH TAXES FOR  THE
SAME  STATE OF EMERGENCY CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES AND

S. 1294--A                          3

COMPENSATING USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED  IN
SUBDIVISION  (KK)  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.
  (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  (KK)  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 2016) 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 (kk) 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 (kk) 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:

S. 1294--A                          4

  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.
  (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 S1294A

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Sponsored By

Michael H. Ranzenhofer

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

Bill Amendments

co-Sponsors

Patrick M. Gallivan

2015-S1294 - Details

2015-S1294 - Summary

2015-S1294 - Sponsor Memo

2015-S1294 - Bill Text download pdf

co-Sponsors

Patrick M. Gallivan

2015-S1294A (ACTIVE) - Details

2015-S1294A (ACTIVE) - Summary

2015-S1294A (ACTIVE) - Sponsor Memo

2015-S1294A (ACTIVE) - Bill Text download pdf

Comments