Assembly Bill A8598

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

                                  8598

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            December 2, 2015
                               ___________

Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. STEC --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to enacting the "New York State
  Go  Green  Weekend Act" and creating a limited sales tax exemption for
  the sale of fresh cut evergreen trees and fresh cut evergreen products
  made predominantly from evergreen trees from state sales  and  compen-
  sating  use taxes and granting municipalities the option to grant such
  limited exemption

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

  Section  1.  This act shall be known and may be cited as the "New York
State Go Green Weekend Act".
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)  FRESH  CUT EVERGREEN TREES AND FRESH CUT EVERGREEN PRODUCTS MADE
PREDOMINANTLY FROM EVERGREEN TREES  INTENDED  FOR  HOLIDAY  CELEBRATIONS
INCLUDING  BUT NOT LIMITED TO WREATHS AND GARLANDS, DURING THE THREE-DAY
PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER, AND  ENDING
ON  THE  FOLLOWING  MONDAY.  FOR  PURPOSES OF THIS PARAGRAPH, "FRESH CUT
EVERGREEN TREES AND FRESH CUT EVERGREEN PRODUCTS  INTENDED  FOR  HOLIDAY
CELEBRATIONS" ARE AS DETERMINED BY THE COMMISSIONER OF THE DEPARTMENT OF
AGRICULTURE AND MARKETS.
  S  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:
  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON  FRESH  CUT
EVERGREEN TREES AND FRESH CUT EVERGREEN PRODUCTS MADE PREDOMINANTLY FROM
EVERGREEN  TREES  INTENDED  FOR  HOLIDAY  CELEBRATION, INCLUDING BUT NOT
LIMITED TO WREATHS AND GARLANDS DURING THE THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE FIRST FRIDAY OF DECEMBER AND ENDING ON THE FOLLOWING
MONDAY, PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A)  OF  SECTION
ELEVEN  HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICABLE PURSUANT TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13176-01-5
              

A. 8598                             2

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 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  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-
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,  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.  (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT FRESH CUT EVERGREEN  TREES  AND  FRESH  CUT
EVERGREEN  PRODUCTS MADE PREDOMINANTLY FROM EVERGREEN TREES INTENDED FOR
HOLIDAY CELEBRATIONS INCLUDING BUT NOT LIMITED TO WREATHS  AND  GARLANDS
EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST
FRIDAY OF DECEMBER, AND ENDING ON THE FOLLOWING MONDAY, AS PROVIDED  FOR
IN  PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED

A. 8598                             3

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  (Q)
OF  THIS  SECTION  OR REPEALS SUCH RESOLUTION, SUCH REPEAL OR RESOLUTION
SHALL ALSO BE DEEMED TO AMEND ANY LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
ENACTED  BY  SUCH  A CITY IMPOSING SUCH TAX 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 AUTHORITY OF  SUBDI-
VISION  (Q)  OF  THIS  SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN
SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT FRESH CUT EVER-
GREEN TREES AND FRESH CUT EVERGREEN  PRODUCTS  MADE  PREDOMINANTLY  FROM
EVERGREEN  TREES  INTENDED  FOR  HOLIDAY  CELEBRATIONS INCLUDING BUT NOT
LIMITED TO WREATHS AND GARLANDS EXEMPTION DURING  THE  THREE-DAY  PERIOD
EACH  YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER, AND ENDING ON THE
FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION  OR  IN
SECTION  ELEVEN  HUNDRED  SEVEN OF THIS CHAPTER IS THE SAME AS THE STATE
FRESH CUT EVERGREEN TREES AND FRESH CUT EVERGREEN PRODUCTS MADE PREDOMI-
NANTLY FROM EVERGREEN TREES INTENDED FOR HOLIDAY CELEBRATIONS  INCLUDING
BUT  NOT  LIMITED TO WREATHS AND GARLANDS EXEMPTION DURING THE THREE-DAY
PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER, AND  ENDING
ON  THE  FOLLOWING MONDAY, IN PARAGRAPH FORTY-FOUR 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  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) 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 RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
ution  shall be effective unless a certified copy of such law, ordinance

A. 8598                             4

or resolution is mailed by registered or certified mail to  the  commis-
sioner 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 commis-
sioner 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 (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 SAME EXEMPTION FROM SUCH TAXES AS
THE FRESH CUT EVERGREEN TREES AND  FRESH  CUT  EVERGREEN  PRODUCTS  MADE
PREDOMINANTLY  FROM  EVERGREEN  TREES  INTENDED FOR HOLIDAY CELEBRATIONS
INCLUDING BUT NOT LIMITED TO WREATHS AND  GARLANDS  EXEMPTION  DURING  A
THREE-DAY  PERIOD  EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER,
AND ENDING ON THE FOLLOWING MONDAY, 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
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 LEGISLATURES AND APPROVED BY THE GOVER-
NOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF FRESH CUT  EVERGREEN  TREES  AND
FRESH  CUT  EVERGREEN  PRODUCTS  MADE PREDOMINATELY FROM EVERGREEN TREES
INTENDED FOR HOLIDAY CELEBRATIONS INCLUDING BUT NOT LIMITED  TO  WREATHS
AND GARLANDS EXEMPT FROM STATE SALES AND COMPENSATION USE TAXES DURING A
THREE-DAY  PERIOD  EACH  YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER
AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARAGRAPH FORTY-FOUR  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.
  2.  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  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;  provided
that  sections four and five of this act shall apply to sales made on or

A. 8598                             5

after the date such sections  shall  have  taken  effect;  and  provided
further  that  the commissioner of taxation and finance shall be author-
ized on and after the date this act shall have become a law to adopt and
amend  any  rules  or regulations necessary to implement this act on its
effective date.