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

                                 1804--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 14, 2015
                               ___________

Introduced by Sens. MARCELLINO, ADDABBO, AVELLA, BOYLE, MARTINS, MURPHY,
  PANEPINTO  --  read  twice and ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  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 exempting energy star appli-
  ances from state sales and compensating use taxes and granting munici-
  palities  the  option to provide such exemption; and providing for the
  repeal of such provisions upon expiration thereof

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES  ENVI-
RONMENTAL  PROTECTION  AGENCY  ENERGY STAR PROGRAM, SHALL BE EXEMPT FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER,  CEILING
FAN,  DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND VENTILATING
FAN. THE EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT  APPLY  TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
  S 2. 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:
  (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04079-05-5
              

S. 1804--A                          2

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
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment  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 ENERGY STAR PRODUCT EXEMPTION PROVIDED FOR IN  PARAGRAPH  FORTY-FOUR
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 exemption, such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption OR SUCH ENERGY STAR PRODUCT EXEMPTION.
  S 3. 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

S. 1804--A                          3

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 ENERGY STAR PRODUCT EXEMPTION PROVIDED
FOR IN PARAGRAPH FORTY-FOUR 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 OR SUCH ENERGY STAR PRODUCT EXEMPTION.
  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 SAME EXEMPTIONS FROM SUCH TAXES AS
THE  ENERGY STAR PRODUCT EXEMPTION 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 EXEMPTIONS AS IF  THEY
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,  PROPERTY  AND  SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44  OF  SUBDIVISION  (A)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE
EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN  THIS  JURISDIC-
TION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2015) AND SHALL APPLY  TO  SALES
MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.

S. 1804--A                          4

  S 5. This act shall take effect April 1, 2016; provided that:
  a. the amendments to paragraph 1 of subdivision (a) of section 1210 of
the  tax  law made by section three of this act shall take effect on the
same date and in the same manner as section 3 of part Z of chapter 59 of
the laws of 2015 takes effect; and
  b. this act shall expire and be deemed repealed on April 1, 2021.

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

                                 1804--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 14, 2015
                               ___________

Introduced by Sens. MARCELLINO, ADDABBO, AVELLA, BOYLE, MARTINS, MURPHY,
  PANEPINTO  --  read  twice and ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations
  -- recommitted to the Committee on Investigations and Government Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  --  committee  discharged,  bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to exempting energy star appli-
  ances from state sales and compensating use taxes and granting munici-
  palities the option to provide such exemption; and providing  for  the
  repeal of such provisions upon expiration thereof

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES  AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL  BE  EXEMPT  FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND  VENTILATING
FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
  S 2. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04079-07-6
              

S. 1804--B                          2

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, AND THE ENERGY STAR PRODUCT EXEMPTION  PROVIDED
FOR IN PARAGRAPH FORTY-FOUR 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 OR SUCH ENERGY STAR PRODUCT EXEMPTION.
  S  3.  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 SAME EXEMPTIONS FROM SUCH TAXES AS
THE ENERGY STAR PRODUCT EXEMPTION 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 EXEMPTIONS AS IF THEY
HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
GOVERNOR.

S. 1804--B                          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,  PROPERTY  AND  SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44  OF  SUBDIVISION  (A)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE
EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN  THIS  JURISDIC-
TION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2016) AND SHALL APPLY  TO  SALES
MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.
  S 4. This act shall take effect April 1, 2017, and shall expire and be
deemed repealed April 1, 2022.