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

                                  6232

                            I N  S E N A T E

                               (PREFILED)

                             January 6, 2016
                               ___________

Introduced  by  Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, GALLIVAN, HANNON,
  MARCHIONE, ROBACH, SAVINO, SEWARD -- read twice and  ordered  printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations

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 evergreen products made
  predominantly from evergreen trees from state sales  and  compensating
  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  EVERGREEN  PRODUCTS  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" SHALL MEAN EVERGREEN TREES THAT HAVE BEEN
CUT OR HARVESTED WITHIN ONE WEEK PRIOR  TO  SALE.  "EVERGREEN  PRODUCTS"
SHALL  MEAN  PRODUCTS  WHICH  ARE MADE PREDOMINANTLY FROM REAL EVERGREEN
TREES AND SHALL NOT INCLUDE PRODUCTS WHICH  ARE  MORE  THAN  TWENTY-FIVE
PERCENT  SYNTHETIC  MATERIALS,  INCLUDING BUT NOT LIMITED TO WREATHS AND
GARLAND.
  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 EVERGREEN PRODUCTS 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  A  LOCAL  LAW,  ORDINANCE  OR RESOLUTION ADOPTED BY A CITY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD13176-02-5

S. 6232                             2

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 AUTHOR-
ITY 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 THE FRESH CUT EVERGREEN TREES AND EVERGREEN
PRODUCTS 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 ELEV-
EN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY  OR  SCHOOL
DISTRICT  ELECTS  OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING A POPU-
LATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN  SUBDI-

S. 6232                             3

VISION  (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
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE  HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT FRESH CUT
EVERGREEN TREES AND EVERGREEN PRODUCTS 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 EVERGREEN PRODUCTS EXEMPTION  DURING
THE  THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEM-
BER, 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
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

S. 6232                             4

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 EVERGREEN PRODUCTS 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 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   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF FRESH CUT  EVERGREEN  TREES  AND
EVERGREEN  PRODUCTS  EXEMPT  FROM STATE SALES AND COMPENSATING 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
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.