S T A T E O F N E W Y O R K
________________________________________________________________________
5290
2017-2018 Regular Sessions
I N A S S E M B L Y
February 7, 2017
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Introduced by M. of A. ROSENTHAL -- Multi-Sponsored by -- M. of A. PERRY
-- read once and referred to the Committee on Ways and Means
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, PROGRAMMABLE THERMOSTAT, 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.
§ 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
the laws of 2016, is amended to read as follows:
(ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized by this subdivi-
sion, shall omit the residential solar energy systems equipment and
electricity exemption provided for in subdivision (ee), the commercial
solar energy systems equipment and electricity exemption provided for in
subdivision (ii) AS AMENDED BY SECTION TWO OF PART Z OF CHAPTER FIFTY-
NINE OF THE LAWS OF TWO THOUSAND FIFTEEN, the commercial fuel cell elec-
tricity generating systems equipment and electricity generated by such
equipment exemption provided for in subdivision (kk) and the clothing
and footwear exemption provided for in paragraph thirty of subdivision
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01507-03-7
A. 5290 2
(a) of section eleven hundred fifteen of this chapter, AND THE ENERGY-
STAR PRODUCT EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER unless such
city, county or school district elects otherwise as to such residential
solar energy systems equipment and electricity exemption, such commer-
cial solar energy systems equipment and electricity exemption, commer-
cial fuel cell electricity generating systems equipment and electricity
generated by such equipment exemption or such clothing and footwear
exemption OR SUCH ENERGY-STAR PRODUCT EXEMPTION.
§ 3. 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
FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO
BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
DICTION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2017) 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.
§ 4. This act shall take effect twenty-four months after it shall have
become a law and shall be deemed repealed sixty months after it shall
have become a law.