S T A T E O F N E W Y O R K
________________________________________________________________________
5780--A
2015-2016 Regular Sessions
I N A S S E M B L Y
March 4, 2015
___________
Introduced by M. of A. KAVANAGH, COLTON, HOOPER, RAMOS -- Multi-Spon-
sored by -- M. of A. CROUCH, McLAUGHLIN, PEOPLES-STOKES, SCHIMEL,
TITONE -- read once and referred to the Committee on Ways and Means --
recommitted to the Committee on Ways and Means in accordance with
Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to providing an exemption for
alternative energy systems from the state's sales and compensating use
taxes and authorizing counties and cities to elect such exemption from
their sales and use taxes imposed by or pursuant to the authority of
such law; and providing for the repeal of such provisions upon expira-
tion thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (b) of section 1101 of the tax law is amended
by adding a new paragraph 39 to read as follows:
(39) ALTERNATIVE ENERGY SYSTEMS. NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH STRUCTURES CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY ON PETROLEUM
PRODUCTS OR NATURAL GAS AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC
GENERATION EQUIPMENT AS DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2)
OF SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR APPLI-
ANCES, INCLUDING RESIDENTIAL REFRIGERATORS, FREEZERS, CLOTHING WASHERS
(BUT NOT A COMBINATION WASHER/DRYER UNLESS THE CLOTHING IS WASHED AND
DRIED IN THE SAME COMPARTMENT), LIGHT FIXTURES WHICH USE A PIN-BASED
COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND
LIGHT KITS, DISHWASHER OR AIR CONDITIONERS, SOLD AT RETAIL, PROVIDED
SUCH APPLIANCES QUALIFY FOR AND ARE LABELED WITH, AN ENERGY STAR LABEL
BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG THE MANUFACTURER,
THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04884-05-6
A. 5780--A 2
DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT IMPROVES
THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING AND
COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO, INSULATION AND WEATHER
STRIPPING AND PRODUCTS, SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS
APPROVED BY THE ENERGY STAR PROGRAM.
S 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-NINE OF SUBDIVISION (B)
OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
S 3. Clause 9 of subdivision (b) of section 1107 of the tax law, as
amended by section 78 of part A of chapter 56 of the laws of 1998, is
amended to read as follows:
(9) Except as otherwise provided by law, the [exemption] EXEMPTIONS
provided for in paragraph thirty of subdivision (a) of section eleven
hundred fifteen OF THIS ARTICLE relating to clothing and footwear AND
PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not
apply.
S 4. Subdivision (f) of section 1109 of the tax law, as added by
section 118-a of part A of chapter 389 of the laws of 1997, is amended
to read as follows:
(f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS
thirty AND FORTY-FOUR of subdivision (a) of section eleven hundred
fifteen of this article shall not apply.
S 5. Section 1109 of the tax law is amended by adding a new subdivi-
sion (i) to read as follows:
(I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY,
CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE
ALTERNATIVE ENERGY SYSTEMS EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
ALTERNATIVE ENERGY SYSTEMS EXEMPTION FROM SUCH TAXES PURSUANT TO THE
AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OF THIS CHAP-
TER, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED EIGHT OF THIS
PART ARE IN EFFECT IN A CITY LOCATED IN SUCH DISTRICT, THE EXEMPTION
PROVIDED BY PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH PORTION OF
THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH SUCH COUNTY,
CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL DETERMINE AND
CERTIFY TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE AT THE RATE OF
ONE-QUARTER OF ONE PERCENT UNDER THIS SECTION IN SUCH COUNTY, CITY OR
SCHOOL DISTRICT ON ACCOUNT OF SALES OF ALTERNATIVE ENERGY SYSTEMS IN
SUCH COUNTY, CITY OR SCHOOL DISTRICT.
(2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
JUNE FIRST, TWO THOUSAND SIXTEEN, THE COMMISSIONER SHALL MAKE SUCH
DETERMINATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH
FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER
SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH
QUARTERLY PERIOD FOR AS LONG AS SUCH ALTERNATIVE ENERGY SYSTEMS
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EXEMPTIONS FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE
TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN
HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR
THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI-
NATIONS AND CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY
BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT
THE TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS
SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER
INDICES CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS-
SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMIS-
SIONER DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI-
SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN HUNDRED
THIRTY-SIX OF THIS ARTICLE.
(3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL
DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH
PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF
THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH ALTERNATIVE
ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN
EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL
DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH.
THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS
TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY-
EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
(4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX
PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN
PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL
DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR
PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
(5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT
TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF
SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
(C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
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(6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT
OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW,
UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL
DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
OF THIS SUBDIVISION.
(7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION
OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE
COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS
DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION
RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
AND CIRCUMSTANCES.
(8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN-
TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY
DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE
SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS
REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS-
PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN SUCH
PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION
DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE BE
APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO
THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF THE
AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS
UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH SEVEN OF
THIS SUBDIVISION.
S 6. 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:
(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-
A. 5780--A 5
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
and electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity exemption provided
for in subdivision (ii) and the clothing and footwear exemption provided
for in paragraph thirty of subdivision (a) of section eleven hundred
fifteen of this chapter AND THE ALTERNATIVE ENERGY SYSTEMS EXEMPTION
PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEV-
EN 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 ener-
gy systems equipment and electricity exemption [or], such clothing and
footwear exemption OR SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION.
S 7. 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 OR FORTY-FOUR
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. 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 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
A. 5780--A 6
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 8. 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 ALTERNATIVE ENERGY SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) 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 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, OR FOR THE USE OF, ALTERNATIVE ENERGY
SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK
TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES
IMPOSED IN THIS JURISDICTION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2017) AND SHALL APPLY TO SALES MADE
AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA-
BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK
TAX LAW.
S 9. 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 1 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 alternative energy systems exempt from
state sales and compensating use taxes described in paragraph 44 of
subdivision (a) of section 1115 of the tax law, 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; where-
upon, upon compliance with the provisions of subdivision (d) 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, ordinance or resolution shall thenceforth be deemed to incorporate
such exemption.
(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
A. 5780--A 7
legislative body, is hereby authorized and empowered to elect to provide
the exemption from such taxes for the same alternative energy systems
exempt from state sales and compensating use taxes described in para-
graph 44 of subdivision (a) of section 1115 of the tax law by enacting a
resolution exactly in the form set forth in subdivision (c) of this
section; whereupon, upon compliance with the provisions of subdivision
(d) 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 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 (insert locality's name) hereby
elects the alternative energy systems exemption commencing in January of
2017.
Section two: This resolution shall take effect immediately and shall
apply to sales made and uses occurring on or after such date, in accord-
ance 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 by December 31, 2016, mails a
certified copy of it to the commissioner of taxation and finance by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
S 10. This act shall take effect immediately and shall expire and be
deemed repealed two years after such date and shall apply to sales made
and uses occurring during exemption periods on or after that date in
accordance with the applicable transitional provisions of sections 1106
and 1217 of the tax law.