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
                                ___________
 
 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.