S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5683
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2017
                                ___________
 
 Introduced  by  M.  of  A. KOLB, OAKS, LUPINACCI, MONTESANO, RAIA, GRAF,
   BLANKENBUSH, McLAUGHLIN, GIGLIO, DiPIETRO -- Multi-Sponsored by --  M.
   of  A.  CROUCH,  HAWLEY  -- read once and referred to the Committee on
   Ways and Means
 
 AN ACT to amend the tax law, in relation to excise tax  on  telecommuni-
   cations  services  (Part  A); and to amend the tax law, in relation to
   temporary municipal assistance sales and compensating  use  taxes  for
   cities of one million or more on telecommunications services (Part B)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to the "mobile tax freedom act".  Each  component  is  wholly  contained
 within  a  Part  identified as Parts A through B. The effective date for
 each particular provision contained within such Part is set forth in the
 last section of such Part. Any provision in any section contained within
 a Part, including the effective date of the Part, which makes  a  refer-
 ence  to  a  section  "of  this  act", when used in connection with that
 particular component, shall be deemed to mean and refer  to  the  corre-
 sponding section of the Part in which it is found. Section three of this
 act sets forth the general effective date of this act.
 
                                  PART A
 
   Section  1.  Subdivision (cc) of section 1115 of the tax law, as added
 by section 11 of part S of chapter 85 of the laws of 2002, is amended to
 read as follows:
   (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
 receipts  from  the sale of mobile telecommunications service [by a home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B) of paragraph one and paragraph two of  subdivision  (b)  of  section
 eleven  hundred  five  of this article [if the mobile telecommunications
 customer's place of primary use is within a taxing jurisdiction  outside
 this state].
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03459-01-7

 A. 5683                             2
 
   §  2.  Paragraphs  (a)  and  (h) of subdivision 1 and paragraph (a) of
 subdivision 2 of section 186-e of the tax law, paragraph (a) of subdivi-
 sion 1 as amended by section 2 and paragraph (h)  of  subdivision  1  as
 added  by  section  3  of  part S of chapter 85 of the laws of 2002, and
 paragraph  (a)  of  subdivision  2  as amended by section 2 of part P of
 chapter 59 of the laws of 2015, are amended to read as follows:
   (a) [(1)] "Gross receipt" means the amount received in or by reason of
 any sale, conditional or otherwise, of telecommunication services or  in
 or  by  reason  of  the furnishing of telecommunication services. [Gross
 receipt from the sale of mobile telecommunications service provided by a
 home service provider shall include  "charges  for  mobile  telecommuni-
 cations  service"  as  described  in paragraph one of subdivision (l) of
 section eleven hundred eleven of this chapter, regardless of  where  the
 mobile  telecommunications  service  originates,  terminates  or  passes
 through.] Gross receipt is expressed in money,  whether  paid  in  cash,
 credit  or property of any kind or nature, and shall be determined with-
 out any deduction therefrom on account of the cost of the  service  sold
 or  the cost of materials, labor or services used or other costs, inter-
 est or discount paid, or any other expenses whatsoever except that there
 shall, however, be allowed a deduction for bad  debts  with  respect  to
 charges  previously  subjected  to  the  tax hereunder when the debt has
 become worthless in accordance with generally accepted accounting  prin-
 ciples  consistently  applied by the taxpayer. "Amount received" for the
 purpose of the definition of gross receipt, as the term gross receipt is
 used throughout this article, means the amount charged for the provision
 of a telecommunication service.
   [(2) (A) Any charge for a service or  property  billed  by  or  for  a
 mobile  telecommunications  customer's  home  service  provider shall be
 deemed to be provided by such mobile telecommunications customer's  home
 service provider.
   (B) Charges for mobile telecommunications service that are provided or
 deemed  to  be  provided  by a mobile telecommunications customer's home
 service provider shall be sourced to the taxing jurisdiction  where  the
 mobile  telecommunications  customer's  place of primary use is located,
 regardless of where the mobile  telecommunications  service  originates,
 terminates or passes through.]
   [(h)  For  the  purpose  of applying the provisions of this section to
 mobile telecommunications service, the  following  terms  when  used  in
 relation  to  mobile telecommunications service shall be defined as such
 terms are defined in section eleven hundred one of this chapter: "mobile
 telecommunications service," "mobile telecommunications customer," "home
 service provider," "licensed service area," "reseller," "serving  carri-
 er," "place of primary use" and "taxing jurisdiction".]
   (a)  [(1)]  There is hereby imposed an excise tax on the sale of tele-
 communication services[, except for the sale of mobile telecommunication
 services that are subject to tax under subparagraph two  of  this  para-
 graph, by any person which is a provider of telecommunication services,]
 to  be  paid  by  such person, at the rate of three and one-half percent
 prior to October first, nineteen hundred ninety-eight,  three  and  one-
 quarter  percent  from  October  first,  nineteen  hundred  ninety-eight
 through December thirty-first, nineteen hundred ninety-nine, and two and
 one-half percent on and after  January  first,  two  thousand  of  gross
 receipt  from:  (i)  any intrastate telecommunication services; (ii) any
 interstate and  international  telecommunication  services  (other  than
 interstate  and  international private telecommunication services) which
 originate  or  terminate  in  this  state  and  which  telecommunication

 A. 5683                             3
 
 services  are  charged to a service address in this state, regardless of
 where the amounts charged for such services  are  billed  or  ultimately
 paid;  and  (iii) interstate and international private telecommunication
 services, the gross receipt to which the tax shall apply shall be deter-
 mined as prescribed in subdivision three of this section.
   [(2) There is hereby imposed an excise tax on the sale of mobile tele-
 communication  services, by any person which is a provider of telecommu-
 nication services, to be paid by such person, at the  rate  of  two  and
 nine-tenths  percent  on  and  after  May first, two thousand fifteen of
 gross receipts from any mobile telecommunications service provided by  a
 home  service  provider  where  the mobile telecommunications customer's
 place of primary use is within this state.]
   § 3. Paragraph (b) of subdivision 2 of section 186-e of the tax law is
 amended by adding a new subparagraph 5 to read as follows:
   (5) MOBILE TELECOMMUNICATIONS EXCLUSION. THE SALE OF MOBILE TELECOMMU-
 NICATION SERVICE SHALL  IN  NO  EVENT  CONSTITUTE  A  TELECOMMUNICATIONS
 SERVICE,  AND THE RECEIPTS FROM THE SALE OF SUCH SERVICE ARE WITHOUT THE
 SCOPE OF THE TAX IMPOSED BY THIS SECTION.
   § 4. Paragraph (b) of subdivision 1 of section 186-c of the  tax  law,
 as  amended by section 1 of part P of chapter 59 of the laws of 2015, is
 amended to read as follows:
   (b) [(1)] In addition to the surcharge imposed  by  paragraph  (a)  of
 this  subdivision,  there  is  hereby  imposed  a surcharge on the gross
 receipts from telecommunication services[, except for the gross receipts
 from mobile telecommunication services that are  subject  to  tax  under
 subparagraph two of this paragraph,] relating to the metropolitan commu-
 ter  transportation  district  at  the  rate of seventeen percent of the
 state tax rate under section one hundred eighty-six-e of  this  article.
 All  the definitions and other provisions of section one hundred eighty-
 six-e of this article shall apply to the tax imposed  by  this  subpara-
 graph with such modification and limitation as may be necessary (includ-
 ing   substituting   the  words  "metropolitan  commuter  transportation
 district" for "state" where appropriate) in order to adapt the  language
 of  such  section  one  hundred  eighty-six-e  of  this  article  to the
 surcharge imposed by this subparagraph within such metropolitan commuter
 transportation district so as to include (i) any intra-district telecom-
 munication services, (ii) any inter-district telecommunication  services
 which  originate  or  terminate  in  such  district and are charged to a
 service address therein regardless of where the amounts charged for such
 services are billed or ultimately paid, and (iii) as apportioned to such
 district, private telecommunication services. Provided however, such tax
 surcharge shall be calculated as if the tax imposed  under  section  one
 hundred eighty-six-e of this article were imposed at a rate of three and
 one-half percent.
   [(2)  In  addition  to  the surcharge imposed by paragraph (a) of this
 subdivision, there is hereby imposed a surcharge on the  gross  receipts
 from  mobile  telecommunication  services  relating  to the metropolitan
 commuter transportation district at the rate of  seven-tenths  and  two-
 hundredths  and one-thousandth percent on and after May first, two thou-
 sand fifteen. All the definitions and other provisions  of  section  one
 hundred  eighty-six-e  of this article shall apply to the tax imposed by
 this subparagraph with such modification and limitation as may be neces-
 sary (including substituting the words "metropolitan commuter  transpor-
 tation  district"  for  "state" where appropriate) in order to adapt the
 language of such section one hundred eighty-six-e of this article to the
 surcharge imposed by this subparagraph within such metropolitan commuter

 A. 5683                             4

 transportation district so as to include any  mobile  telecommunications
 service  provided by a home service provider where the mobile telecommu-
 nications customer's place of primary use is  within  such  metropolitan
 commuter transportation district.]
   §  5.  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 ninety days after the date  this  act  shall
 have  become  a  law  and  shall apply in accordance with the applicable
 transitional provisions of sections 1106 and 1217 of the tax law.
 
                                  PART B
 
   Section 1. 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 PROVIDED IN
 SUBDIVISION (CC) OF SECTION  ELEVEN  HUNDRED  FIFTEEN  OF  THIS  ARTICLE
 RELATING TO MOBILE TELECOMMUNICATION SERVICES SHALL BE APPLICABLE PURSU-
 ANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY 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 RESOL-
 UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF
 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 2. 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:
   (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

 A. 5683                             5
 
 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), the commercial fuel cell electricity 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 (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  commercial  solar  energy
 systems equipment and electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing and footwear exemption.  ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
 DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
 THE MOBILE TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVI-
 SION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH
 CITY,  COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH
 A CITY HAVING A POPULATION OF ONE MILLION OR MORE ENACTS THE  RESOLUTION
 DESCRIBED IN SUBDIVISION (P) OF THIS SECTION OR REPEALS SUCH RESOLUTION,
 SUCH  RESOLUTION  OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW,
 ORDINANCE OR RESOLUTION ENACTED BY  SUCH  A  CITY  IMPOSING  SUCH  TAXES
 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 (P) OF THIS SECTION OR AT THE TIME OF 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 (P) OF THIS SECTION, SHALL BE FURTHER AMENDED,
 AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO  THAT
 THE  WIRELESS  TELECOMMUNICATIONS  SERVICES  EXEMPTION IN ANY SUCH LOCAL
 LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN  OF
 THIS  CHAPTER  IS  THE  SAME  AS  THE  MOBILE TELECOMMUNICATION SERVICES
 EXEMPTION IN SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
 CHAPTER.  (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 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.
   § 3. 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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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

 A. 5683                             6
 
 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 all
 sales of fuel sold for use in commercial aircraft and  general  aviation
 aircraft; and, unless such city, county or school district elects other-
 wise,  shall omit the provision for credit or refund contained in clause
 six of subdivision (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  commercial  solar  energy  systems equipment and electricity
 exemption provided for in subdivision (ii),  the  commercial  fuel  cell
 electricity  generating  systems  equipment and electricity generated by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing and footwear exemption provided for in paragraph thirty 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.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION,  SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES EXEMPTION
 PROVIDED FOR IN SUBDIVISION (CC) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS  SECTION
 OR  REPEALS  SUCH  RESOLUTION,  SUCH  RESOLUTION OR REPEAL SHALL ALSO BE
 DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A
 CITY IMPOSING SUCH TAXES 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 (P) OF THIS SECTION OR AT THE TIME OF
 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 RESOL-
 UTION  PURSUANT  TO  THE  AUTHORITY  OF SUBDIVISION (P) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS  SERVICES

 A. 5683                             7
 
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS  THE  MOBILE
 TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF SECTION
 ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER. (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 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) 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 COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   §  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
 section 4 of part WW of chapter 60 of the laws of 2016,  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]  CHAPTER,  or  the
 exemption  for commercial solar equipment and electricity in subdivision
 (ii) of section eleven hundred fifteen of  this  [article]  CHAPTER,  or
 electing or repealing the exemption for commercial fuel cell electricity
 generating systems equipment and electricity generated by such equipment
 in  subdivision  (kk)  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  SUBDIVISION  (CC)  OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF THIS CHAPTER OR REPEALING ANY SUCH EXEMPTION SO PROVIDED AND
 A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY  OF  SUBDIVISION  (P)  OF
 THIS  SECTION  PROVIDING  SUCH  EXEMPTION OR REPEALING SUCH EXEMPTION SO
 PROVIDED MAY GO INTO EFFECT IMMEDIATELY.  No such local  law,  ordinance
 or  resolution  shall  be effective unless a certified copy of such law,
 ordinance or resolution is mailed by registered or certified mail to the
 commissioner 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
 commissioner deems such action to be consistent with the  commissioner's
 duties  under  section  twelve  hundred  fifty  of  this article and the

 A. 5683                             8
 
 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 appli-
 cable  and  have not been waived, the restriction and notice requirement
 in section twelve hundred twenty-three of this article shall also apply.
   § 5. 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  LEGISLA-
 TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
 EXEMPTION FROM SUCH TAXES FOR THE SAME  MOBILE  COMMUNICATIONS  SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN SUBDIVI-
 SION  (CC) 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 ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED  TO  BE  GIVEN  FOR  PURCHASES  OF  MOBILE TELECOMMUNICATIONS
 SERVICES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT  TO
 SUBDIVISION  (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL
 ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN  THIS
 JURISDICTION.
   SECTION  TWO. 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.
   §  6. The commissioner of taxation and finance is hereby authorized to
 implement the provisions of this act with respect to the elimination  of
 the imposition of sales tax, additional taxes, and supplemental taxes on
 wireless telecommunications services and all other taxes so addressed by
 this act.
   §  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 ninety days after the date  this  act  shall
 have  become  a  law  and  shall apply in accordance with the applicable
 transitional provisions of sections  1106  and  1217  of  the  tax  law;
 provided,  however,  that section three of this act shall take effect on
 the same date and in the same manner as section 5 of part Z  of  chapter
 60 of the laws of 2016 takes effect.
   § 2. Severability. If any clause, sentence, paragraph, section or part
 of  this act shall be adjudged by any court of competent jurisdiction to
 be invalid and after exhaustion of  all  further  judicial  review,  the
 judgment  shall not affect, impair, or invalidate the remainder thereof,
 but shall be confined in its operation to the  clause,  sentence,  para-
 graph,  section or part of this act directly involved in the controversy
 in which the judgment shall have been rendered.
   § 3. This act shall take effect immediately  provided,  however,  that
 the  applicable effective date of Parts A through B of this act shall be
 as specifically set forth in the last section of such Parts.