senate Bill S4753A

Vetoed By Governor
2015-2016 Legislative Session

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Vetoed by Governor

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Actions

view actions (19)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 13, 2015 vetoed memo.197
Aug 03, 2015 delivered to governor
Jun 09, 2015 returned to senate
passed assembly
ordered to third reading rules cal.146
substituted for a7236
May 27, 2015 referred to ways and means
returned to assembly
repassed senate
May 04, 2015 amended on third reading 4753a
May 04, 2015 vote reconsidered - restored to third reading
returned to senate
recalled from assembly
Apr 22, 2015 referred to ways and means
delivered to assembly
passed senate
Apr 21, 2015 ordered to third reading cal.363
committee discharged and committed to rules
Apr 15, 2015 referred to energy and telecommunications

Votes

view votes

Apr 21, 2015 - Rules committee Vote

S4753
21
0
committee
21
Aye
0
Nay
3
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Co-Sponsors

S4753 - Details

See Assembly Version of this Bill:
A7236
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1210, 1212 & 1224, rpld §1210 subs (n) & (p), Tax L

S4753 - Summary

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.

S4753 - Sponsor Memo

S4753 - Bill Text download pdf

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

                                  4753

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced by Sens. GRIFFO, FUNKE, ORTT -- read twice and ordered print-
  ed,  and  when  printed to be committed to the Committee on Energy and
  Telecommunications

AN ACT to amend the tax law, in relation to  exempting  commercial  fuel
  cell  systems  and electricity provided by such sources from the sales
  tax imposed by article 28 of the tax law and omitting  such  exemption
  from  the taxes imposed pursuant to the authority of article 29 of the
  tax law, unless a locality elects otherwise; and  to  repeal  subdivi-
  sions  (n)  and  (p)  of  section  1210  of  such  law relating to tax
  exemptions imposed by resolution in cities having a population of  one
  million or more persons

  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  FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE:  (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP-
MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS.  FOR  THE  PURPOSES  OF
THIS  SUBDIVISION,  "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"
SHALL MEAN AN ARRANGEMENT OR COMBINATION OF  COMPONENTS  INSTALLED  UPON
NON-RESIDENTIAL  PREMISES  THAT  UTILIZE  SOLID OXIDE, MOLTEN CARBONATE,
PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT  IS  MANUFAC-
TURED,  INSTALLED  AND OPERATED IN ACCORDANCE WITH APPLICABLE GOVERNMENT
AND INDUSTRY STANDARDS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
ENGAGED  IN  THE  SALE  OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY
GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER  WHICH
THE  ELECTRICITY  IS  GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT
THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10464-01-5

Co-Sponsors

S4753A (ACTIVE) - Details

See Assembly Version of this Bill:
A7236
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1210, 1212 & 1224, rpld §1210 subs (n) & (p), Tax L

S4753A (ACTIVE) - Summary

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.

S4753A (ACTIVE) - Sponsor Memo

S4753A (ACTIVE) - Bill Text download pdf

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

                                 4753--A
    Cal. No. 363

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sens.  GRIFFO,  FUNKE, ORTT, PANEPINTO -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Energy  and  Telecommunications  -- committee discharged and said bill
  committed to the Committee on Rules

AN ACT to amend the tax law, in relation to  exempting  commercial  fuel
  cell  systems  and electricity provided by such sources from the sales
  tax imposed by article 28 of the tax law and omitting  such  exemption
  from  the taxes imposed pursuant to the authority of article 29 of the
  tax law, unless a locality elects otherwise; and  to  repeal  subdivi-
  sions  (n)  and  (p)  of  section  1210  of  such  law relating to tax
  exemptions imposed by resolution in cities having a population of  one
  million or more persons

  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  FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE:  (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP-
MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS.  FOR  THE  PURPOSES  OF
THIS  SUBDIVISION,  "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"
SHALL MEAN AN ARRANGEMENT OR COMBINATION OF  COMPONENTS  INSTALLED  UPON
NON-RESIDENTIAL  PREMISES  THAT  UTILIZE  SOLID OXIDE, MOLTEN CARBONATE,
PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT  IS  MANUFAC-
TURED,  INSTALLED  AND OPERATED IN ACCORDANCE WITH APPLICABLE GOVERNMENT
AND INDUSTRY STANDARDS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
ENGAGED  IN  THE  SALE  OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY
GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER  WHICH
THE  ELECTRICITY  IS  GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT

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

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