NY State Senate Bill 2017-S3410

Senate Bill S3410

2017-2018 Legislative Session

Provides a tax exemption from sales and compensating use taxes on alternative energy systems

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jan 23, 2017	referred to investigations and government operations

2017-S3410 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1101, 1115, 1107, 1109 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2541
2011-2012: S1089
2013-2014: S2635
2015-2016: S762
2019-2020: S3588
2021-2022: S3334
2023-2024: S4949

2017-S3410 (ACTIVE) - Summary

Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; and defines relevant terms; authorizes municipalities to adopt the exemption.

2017-S3410 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3410

 TITLE OF BILL :  An act to amend the tax law, in relation to
providing an exemption for alternative energy systems from the state's
sales and compensating use taxes and authorizing counties and cities
to elect such exemption from their sales and use taxes imposed by or
pursuant to the authority of such law; and providing for the repeal of
such provisions upon expiration thereof

 PURPOSE :

The legislation provides a tax exemption from sales and compensating
use taxes for alternative energy systems.

 SUMMARY OF PROVISIONS :

Identifies alternative energy systems as new Energy Star appliances
and tangible personal property used in or on habitable residential and
nonresidential structures for the purpose of improving energy
efficiency. Such systems include systems which do not rely on
petroleum products or natural gas as their energy source, new Energy
Star appliances, and insulation, weather stripping, and products such
as roofing, windows, doors and skylights approved by the Energy Star
program.

Adds exemptions from sales and use taxes for alternative energy

systems. Adds an option for localities to choose to exempt alternative
energy systems from sales and use taxes.

The law will expire two years after enactment.

 JUSTIFICATION :

Energy Star products are manufactured and labeled in accordance with
criteria, determined by the US Environmental Protection Agency and the
US Department of Energy with input from the appliance manufacturing
industry. These products are more energy efficient than required by
the current Federal minimum energy efficiency standards.  Providing an
exemption for these products will encourage consumers to purchase
energy efficient appliances, insulation, weather stripping, and
products such as doors, roofing, windows and skylights that meet
Energy Star standards.

 LEGISLATIVE HISTORY :

2015-16: S.762B/A.5780A - Amend and Recommit to Investigations & Gov't
Ops
2013-14:S.2635A/A.62A -Amended and Recommit to Investigations & Gov't
Ops
2011-12:S.1089A/A.5835A- Amend and Recommit to Energy & Telecom
2009-10:S.2541/A.677-Referred to Energy & Telecom/ Ways & Means

 FISCAL IMPLICATIONS :

It is estimated that this exemption would reduce the State's sales and
use tax revenue by approximately $100 million. Additionally, Energy
Star appliances and products save as much as 40% of energy used over
traditional products and appliances.

 EFFECTIVE DATE :
The act will take effect immediately, and will expire two years after
the enactment date.

2017-S3410 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3410
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2017
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to providing an  exemption  for
   alternative energy systems from the state's sales and compensating use
   taxes and authorizing counties and cities to elect such exemption from
   their  sales  and use taxes imposed by or pursuant to the authority of
   such law; and providing for the repeal of such provisions upon expira-
   tion thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (b) of section 1101 of the tax law is amended
 by adding a new paragraph 39 to read as follows:
   (39) ALTERNATIVE ENERGY SYSTEMS. NEW ENERGY STAR APPLIANCES AND TANGI-
 BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
 DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
 SUCH  STRUCTURES  CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY ON PETROLEUM
 PRODUCTS OR NATURAL GAS AS THEIR ENERGY SOURCE  OR  FUEL  CELL  ELECTRIC
 GENERATION  EQUIPMENT  AS DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2)
 OF SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR  APPLI-
 ANCES,  INCLUDING  RESIDENTIAL REFRIGERATORS, FREEZERS, CLOTHING WASHERS
 (BUT NOT A COMBINATION WASHER/DRYER UNLESS THE CLOTHING  IS  WASHED  AND
 DRIED  IN  THE  SAME  COMPARTMENT), LIGHT FIXTURES WHICH USE A PIN-BASED
 COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND
 LIGHT KITS, DISHWASHER OR AIR CONDITIONERS,  SOLD  AT  RETAIL,  PROVIDED
 SUCH  APPLIANCES  QUALIFY FOR AND ARE LABELED WITH, AN ENERGY STAR LABEL
 BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT  AMONG  THE  MANUFACTURER,
 THE  UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES
 DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT IMPROVES
 THE ENERGY EFFICIENCY OF RESIDENTIAL  AND  NON-RESIDENTIAL  HEATING  AND
 COOLING  SYSTEMS,  INCLUDING  BUT NOT LIMITED TO, INSULATION AND WEATHER
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD03034-01-7

 S. 3410                             2
 
 STRIPPING AND PRODUCTS, SUCH AS ROOFING, WINDOWS,  DOORS  AND  SKYLIGHTS
 APPROVED BY THE ENERGY STAR PROGRAM.
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 44 to read as follows:
   (44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
 BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
 DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
 SUCH  STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-NINE OF SUBDIVISION (B)
 OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
   § 3. Clause 9 of subdivision (b) of section 1107 of the  tax  law,  as
 amended  by  section  78 of part A of chapter 56 of the laws of 1998, is
 amended to read as follows:
   (9) Except as otherwise provided by law,  the  [exemption]  EXEMPTIONS
 provided  for  in  paragraph thirty of subdivision (a) of section eleven
 hundred fifteen OF THIS ARTICLE relating to clothing  and  footwear  AND
 PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
 FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not
 apply.
   § 4. Subdivision (f) of section 1109 of  the  tax  law,  as  added  by
 section  118-a  of part A of chapter 389 of the laws of 1997, is amended
 to read as follows:
   (f) The [exemption] EXEMPTIONS  contained  in  [paragraph]  PARAGRAPHS
 thirty  AND  FORTY-FOUR  of  subdivision  (a)  of section eleven hundred
 fifteen of this article shall not apply.
   § 5. Section 1109 of the tax law is amended by adding a  new  subdivi-
 sion (i) to read as follows:
   (I)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE  EVENT  THAT  A  COUNTY,
 CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
 TION  DISTRICT  IMPOSES  TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
 PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE  THE
 ALTERNATIVE  ENERGY  SYSTEMS  EXEMPTION  AUTHORIZED  IN PARAGRAPH ONE OF
 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
 LOCATED IN SUCH DISTRICT IN WHICH THE  TAXES  PROVIDED  FOR  IN  SECTION
 ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
 ALTERNATIVE ENERGY SYSTEMS EXEMPTION FROM SUCH  TAXES  PURSUANT  TO  THE
 AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OF THIS CHAP-
 TER,  OR  THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED EIGHT OF THIS
 PART ARE IN EFFECT IN A CITY LOCATED IN  SUCH  DISTRICT,  THE  EXEMPTION
 PROVIDED  BY  PARAGRAPH  FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH  PORTION  OF
 THE  METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH SUCH COUNTY,
 CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL DETERMINE AND
 CERTIFY TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE AT THE RATE  OF
 ONE-QUARTER  OF  ONE  PERCENT UNDER THIS SECTION IN SUCH COUNTY, CITY OR
 SCHOOL DISTRICT ON ACCOUNT OF SALES OF  ALTERNATIVE  ENERGY  SYSTEMS  IN
 SUCH COUNTY, CITY OR SCHOOL DISTRICT.
   (2)  COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
 JUNE FIRST, TWO THOUSAND SEVENTEEN, THE  COMMISSIONER  SHALL  MAKE  SUCH
 DETERMINATIONS  AND  CERTIFICATIONS  ON  THE  TWELFTH  DAY  OF THE MONTH
 FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE  DUE  UNDER
 SECTION  ELEVEN  HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH
 QUARTERLY  PERIOD  FOR  AS  LONG  AS  SUCH  ALTERNATIVE  ENERGY  SYSTEMS
 EXEMPTIONS  FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE
 TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN
 HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE  COMMISSIONER  NOR

 S. 3410                             3
 
 THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI-
 NATIONS  AND  CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY
 BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER  AT
 THE  TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS
 SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF  PERCENTAGES  OR  OTHER
 INDICES  CALCULATED  FROM  DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS-
 SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION  AS  THE  COMMIS-
 SIONER  DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI-
 SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN  HUNDRED
 THIRTY-SIX OF THIS ARTICLE.
   (3)  BY  THE  FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
 MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
 THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR  SCHOOL
 DISTRICT  IN  SUCH  METROPOLITAN  COMMUTER TRANSPORTATION DISTRICT WHICH
 PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH
 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED  SEVEN  OF
 THIS  PART  ARE  IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH ALTERNATIVE
 ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH  DISTRICT  IN  WHICH  THE
 TAXES  IMPOSED  BY  SECTION  ELEVEN  HUNDRED  EIGHT  OF THIS PART ARE IN
 EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
 TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY,  CITY  OR  SCHOOL
 DISTRICT;  AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
 OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF  SUCH  MONTH.
 THE  COMPTROLLER  SHALL  DEPOSIT  ANY  SUCH AMOUNTS RECEIVED IN THE MASS
 TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION  EIGHTY-
 EIGHT-A  OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
 TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
   (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT  IMPOSING  TAX
 PURSUANT  TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
 OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
 OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE  MONTH  DESCRIBED  IN
 PARAGRAPHS  TWO  AND  THREE  OF  THIS SUBDIVISION, THE COMPTROLLER SHALL
 DEDUCT ANY AMOUNT NOT PAID FROM  THE  AMOUNT  OF  THE  NEXT  PAYMENT  OR
 PAYMENTS  DUE  SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
 SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL  SUCH
 AMOUNT  NOT  PAID  HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS  TRANSPORTATION  OPERATING
 ASSISTANCE  FUND  TO  BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
 SUBDIVISION.
   (5) IN THE EVENT THAT A CITY IN WHICH THE  TAXES  IMPOSED  BY  SECTION
 ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
 BILL DESCRIBED IN PARAGRAPH THREE OF THIS  SUBDIVISION  BY  THE  TWENTY-
 FIFTH  DAY  OF  THE  MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF THIS
 SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID  FROM  THE
 AMOUNT  OF  THE  NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT TO
 TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF SECTION
 TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION (C)  OF
 SECTION  TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH AMOUNT NOT
 PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT  THE  AMOUNTS  SO
 DEDUCTED  AND  RECOVERED IN THE MASS TRANSPORTATION OPERATING ASSISTANCE
 FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS SUBDIVISION.
   (6) IN THE EVENT THAT A CITY IN WHICH THE  TAXES  IMPOSED  BY  SECTION
 ELEVEN  HUNDRED  EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
 BILL DESCRIBED IN PARAGRAPH THREE OF THIS  SUBDIVISION  BY  THE  TWENTY-
 FIFTH  DAY  OF  THE  MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF THIS
 SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID  FROM  THE

 S. 3410                             4
 
 AMOUNT  OF  ANY  OTHER  MONEYS  DUE  SUCH CITY FROM THE COMPTROLLER, NOT
 OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE  LAW,
 UNTIL  SUCH  AMOUNT  NOT  PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL
 DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
 OPERATING  ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
 OF THIS SUBDIVISION.
   (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER  CALCULATION
 OR  UNDER  CALCULATION  OF  ANY CERTIFICATION REQUIRED TO BE MADE TO THE
 COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER  ITS
 DISCOVERY  AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
 OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION  OR  UNDER  CALCULATION
 RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
 ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
 REASONABLE  IN  VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
 AND CIRCUMSTANCES.
   (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A  COUN-
 TY,  CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
 THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER  HAVING  FIRST  MADE  ANY
 DEPOSITS  REQUIRED  BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
 ONLY TO THE EXTENT THAT THERE ARE MONEYS  REMAINING  AFTER  HAVING  MADE
 SUCH  REQUIRED  DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
 OF THE GENERAL FUND, AN  AMOUNT  EQUAL  TO  THE  TOTAL  OF  THE  AMOUNTS
 REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
 TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS-
 PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED  IN  SUCH
 PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION
 DETERMINED  IN  PARAGRAPH  SEVEN  OF  THIS SUBDIVISION SHALL LIKEWISE BE
 APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO
 THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL  OF  THE
 AMOUNTS  REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS
 UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH SEVEN  OF
 THIS SUBDIVISION.
   §  6.  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),  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  AND  THE  ALTERNATIVE  ENERGY  SYSTEMS
 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 such residential solar  energy
 systems equipment and electricity exemption, such commercial solar ener-
 gy  systems  equipment  and  electricity exemption, commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such  equipment  exemption [or], such clothing and footwear exemption OR
 SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION.
   § 7. 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:

 S. 3410                             5
 
   (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, 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
 OR  FORTY-FOUR  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.  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 Alba-
 ny 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 consist-
 ent with the commissioner's duties 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.
   §  8.  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 EXEMPTION FROM SUCH TAXES FOR  THE
 SAME ALTERNATIVE ENERGY SYSTEMS EXEMPT 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
 EXACTLY  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.

 S. 3410                             6
 
   (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,  ALTERNATIVE  ENERGY
 SYSTEMS  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW  YORK
 TAX  LAW  SHALL  ALSO  BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES
 IMPOSED IN THIS JURISDICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
 YEAR,  BUT NOT EARLIER THAN THE YEAR 2018) AND SHALL APPLY TO SALES MADE
 AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA-
 BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF  THE  NEW  YORK
 TAX LAW.
   §  9. Notwithstanding any other provision of state or local law, ordi-
 nance or resolution to the contrary: (a) Any  county  or  city  imposing
 sales  and compensating use taxes pursuant to the authority of subpart B
 of part 1 of article 29 of the tax law, acting through its local  legis-
 lative  body, is hereby authorized and empowered to elect to provide the
 exemption from such taxes for alternative  energy  systems  exempt  from
 state  sales  and  compensating  use  taxes described in paragraph 44 of
 subdivision (a) of section 1115 of the tax law, whether such  taxes  are
 imposed  by local law, ordinance or resolution, by enacting a resolution
 exactly in the form set forth in subdivision (c) of this section; where-
 upon, upon compliance with the provisions of  subdivision  (d)  of  this
 section, such enactment of such resolution shall be deemed to amend such
 local  law,  ordinance or resolution imposing such taxes, and such local
 law, ordinance or resolution shall thenceforth be deemed to  incorporate
 such exemption.
   (b)  Any  city  of  one  million or more in which the taxes imposed by
 section 1107 of the tax law are in  effect,  acting  through  its  local
 legislative body, is hereby authorized and empowered to elect to provide
 the  exemption  from  such taxes for the same alternative energy systems
 exempt from state sales and compensating use taxes  described  in  para-
 graph 44 of subdivision (a) of section 1115 of the tax law by enacting a
 resolution  exactly  in  the  form  set forth in subdivision (c) of this
 section; whereupon, upon compliance with the provisions  of  subdivision
 (d)  of  this section, such enactment of such resolution shall be deemed
 to amend such section 1107 of the tax law and such  section  1107  shall
 thenceforth  be  deemed  to incorporate such exemption as if it had been
 duly enacted by the state legislature and approved by the  governor  and
 such  resolution  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 subdivision (a) of section 1210 of the tax law, whether  or
 not  such  taxes  are  suspended at the time such city enacts its resol-
 ution.
   (c) Form of Resolution:
   Be it enacted by the (insert proper title of local  legislative  body)
 as follows:
   Section  one:  The (county or city) of (insert locality's name) hereby
 elects the alternative energy systems exemption commencing in January of
 2018.
   Section two: This resolution shall take effect immediately  and  shall
 apply to sales made and uses occurring on or after such date, in accord-
 ance with applicable transitional provisions of the New York tax law.
   (d)  A  resolution adopted pursuant to this section shall be effective
 only if it is adopted exactly as set forth in subdivision  (c)  of  this

 S. 3410                             7
 
 section  and such county or city adopts it by December 31, 2017, mails a
 certified copy of it to the commissioner  of  taxation  and  finance  by
 certified mail by such date and otherwise complies with the requirements
 of subdivisions (d) and (e) of section 1210 of the tax law.
   §  10.  This act shall take effect immediately and shall expire and be
 deemed repealed two years after such date and shall apply to sales  made
 and  uses  occurring  during  exemption periods on or after that date in
 accordance with the applicable transitional provisions of sections  1106
 and 1217 of the tax law.

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