Senate Bill S569A

2017-2018 Legislative Session

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes

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Archive: Last Bill Status - In Senate Committee Energy And Telecommunications 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 26, 2018	print number 569a
Jan 26, 2018	amend and recommit to energy and telecommunications
Jan 03, 2018	referred to energy and telecommunications
Jan 04, 2017	referred to energy and telecommunications

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S569 - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3419
2011-2012: S749
2013-2014: S2194
2015-2016: S3055

2017-S569 - Summary

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes at the local level.

2017-S569 - Sponsor Memo

                                 BILL NUMBER:  S569

 TITLE OF BILL :

An act to amend the tax law, in relation to eliminating state sales
and compensating use taxes on motor fuels and diesel motor fuels and
authorizing localities to eliminate such taxes at the local level

 PURPOSE :

This bill would eliminate state sales and compensating use taxes on
motor fuels and diesel motor fuels and authorizes localities to
eliminate such tax.

 SUMMARY OF PROVISIONS :

Section 1 amends subdivision (a) of section 1115 of the Tax Law by
adding a new paragraph (44) titled Motor Fuel and Diesel Motor Fuel.

Section 2 amends subdivision (b) of section 1107 of the Tax Law by
adding a new clause 12.

Section 3 amends paragraph 1 of subdivision (a) of section 1210 to
allow local governments the option of eliminating or altering the
local sales and compensating use tax on motor fuel.

Section 4 amends subdivision (d) of section 1210 of the Tax Law to
allow for any exemption or repeal of such exemption to go into effect
immediately.

Section 5 amends section 1210 of the Tax Law by adding a new
subdivision (n) to eliminate the state sales and compensating use tax
on motor fuels.

Section 6 authorizes the Commissioner of taxation and finance to
implement the provisions of this act with respect to the elimination
of the imposition of sales tax, additional taxes, and supplemental
taxes on diesel motor fuel and motor fuel and all other taxes so
addressed by this act.

Section 7 provides that 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, next commencing at least 90 days after
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.

 JUSTIFICATION :

The price of gasoline has risen dramatically. This excessive price
growth has had a devastating effect on the budgets of families across
New York. This high price of gasoline also threatens to damage the
economic climate of New York State as the cost of transportation,
tourism and agricultural production are forced to deal with exorbitant
costs. Ultimately these costs will be passed on to the consumer thus
providing an additional drain on family budgets.

Faced with such a situation it is incumbent on the New York State
Legislature to look for remedies. Currently, federal, state and local
taxes on the production, distribution, and sale of motor fuel account
for approximately 54% of the price of gasoline at the pump. This tax
burden unnecessarily inflates the price of gasoline. It is therefore
reasonable and responsible to lower these taxes as a means of keeping
the cost of gasoline to a minimum. Also, it is known that tax cuts
spur economic growth. Therefore, this legislation can not only ease

financial burdens faced by our families, but also help to create the
jobs New York needs to grow.

 LEGISLATIVE HISTORY :

2016: S.3055-A Referred to Energy and Telecommunications
2015: S.3055 Referred to Energy and Telecommunications
2014: S.2194A Referred to Energy and Telecommunications
2013: S.2194 Referred to Energy and Telecommunications
2011,2012: S.749 Referred to Energy and Telecommunications
2009,2010: S.3419A Referred to Energy and Telecommunications
2007,2008: S.395 Referred to Energy and Telecommunications
2006: S.6495 Referred to Energy and Telecommunications
2005: A.5728 Referred to Ways and Means
2003,2004: A.4680 Held in Ways and Means
2001,2002: A.7479 Held in Ways and Means

 FISCAL IMPLICATIONS :

Undetermined.

 EFFECTIVE DATE :
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, next commencing at least 90 days after this act shall have become
a law and shall apply in accordance with the applicable transitional
provisions of section 1106 and 1217 of the tax law.

2017-S569 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    569
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by Sens. YOUNG, FUNKE, RANZENHOFER -- read twice and ordered
   printed, and when printed to be committed to the Committee  on  Energy
   and Telecommunications
 
 AN  ACT to amend the tax law, in relation to eliminating state sales and
   compensating use taxes on motor  fuels  and  diesel  motor  fuels  and
   authorizing localities to eliminate such taxes at the local level
 
   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) MOTOR FUEL AND DIESEL MOTOR FUEL.
   §  2.  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
 PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
 FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL  AND  DIESEL  MOTOR  FUEL
 SHALL  BE  APPLICABLE  PURSUANT  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 RESOL-
 UTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND  ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  SUCH A CITY IMPOSING TAXES
 PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION  TWELVE  HUNDRED
 TEN OF THIS CHAPTER.
   §  3.  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05885-01-7

 S. 569                              2
 
 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 MOTOR FUEL AND DIESEL MOTOR FUEL 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;
 PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR  MORE
 ENACTS  THE  RESOLUTION  DESCRIBED IN SUBDIVISION (N) 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 (N) OF THIS SECTION OR AT THE TIME OF
 ANY  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 (N) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS SUBPART, SO THAT THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION
 IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOTOR FUEL  AND  DIESEL
 MOTOR  FUEL  EXEMPTION  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 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, 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
 of subdivision (a) of section eleven hundred fifteen of this chapter  or
 repealing  any  such  exemption  or a local law, ordinance or resolution

 S. 569                              3
 
 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 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF  SECTION  ELEVEN
 HUNDRED  FIFTEEN  OF  THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO
 PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF  SUBDIVI-
 SION  (N)  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  certi-
 fied  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  certi-
 fied  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  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.
   §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (n) to read as follows:
   (N) 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  MOTOR  FUEL  AND  DIESEL  MOTOR  FUEL  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 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 MOTOR FUEL AND DIESEL MOTOR FUEL
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-FOUR OF SUBDIVISION (A) 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

 S. 569                              4
 
 diesel motor fuel and motor fuel 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, next commencing at least 90 days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of the tax law.

co-Sponsors

2017-S569A (ACTIVE) - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3419
2011-2012: S749
2013-2014: S2194
2015-2016: S3055

2017-S569A (ACTIVE) - Summary

Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes at the local level.

2017-S569A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S569A

SPONSOR: YOUNG
 
TITLE OF BILL:

An act to amend the tax law, in relation to eliminating state sales and
compensating use taxes on motor fuels and diesel motor fuels and author-
izing localities to eliminate such taxes at the local level

 
PURPOSE:

This bill would eliminate state sales and compensating use taxes on
motor fuels and diesel motor fuels and authorizes localities to elimi-
nate such tax.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision (a) of section 1115 of the Tax Law by
adding a new paragraph (45) titled Motor Fuel and Diesel Motor Fuel.

Section 2 amends subdivision (b) of section 1107 of the Tax Law by

adding a new clause 12.

Section 3 amends paragraph 1 of subdivision (a) of section 1210 to allow
local governments the option of eliminating or altering the local sales
and compensating use tax on motor fuel.

Section 4 amends subdivision (d) of section 1210 of the Tax Law to allow
for any exemption or repeal of such exemption to go into effect imme-
diately.

Section 5 amends section 1210 of the Tax Law by adding a new subdivision
(n) to eliminate the state sales and compensating use tax on motor
fuels.

Section 6 authorizes the Commissioner of taxation and finance to imple-
ment the provisions of this act with respect to the elimination of the
imposition of sales tax, additional taxes, and supplemental taxes on
diesel motor fuel and motor fuel and all other taxes so addressed by
this act.

Section 7 provides that the sales tax quarterly section 1136 of the tax
act shall have become a applicable transitional law.this act shall take
effect on the first day of period, as described in subdivision (b) of
law, next commencing at least 90 days after this law and shall apply in
accordance with the provisions of sections 1106 and 1217 of the tax

 
JUSTIFICATION:

The price of gasoline has risen dramatically. This excessive price
growth has had a devastating effect on the budgets of families across
New York. This high price of gasoline also threatens to damage the
economic climate of New York State as the cost of transportation, tour-
ism and agricultural production are forced to deal with exorbitant
costs. Ultimately these costs will be passed on to the consumer thus
providing an additional drain on family budgets.

Faced with such a situation it is incumbent on the New York State Legis-
lature to look for remedies. Currently, federal, state and local taxes
on the production, distribution, and sale of motor fuel account for
approximately 54% of the price of gasoline at the pump. This tax burden
unnecessarily inflates the price of gasoline. It is therefore reasonable
and responsible to lower these taxes as a means of keeping the cost of
gasoline to a minimum. Also, it is known that tax cuts spur economic
growth. Therefore, this legislation can not only ease financial burdens
faced by our families, but also help to create the jobs New York needs
to grow.

 
LEGISLATIVE HISTORY:

2017: S.569 Referred to Energy and Telecommunications
2016: S.3055-A Referred to Energy and Telecommunications
2015: S.3055 Referred to Energy and Telecommunications
2014: S.2194A Referred to Energy and Telecommunications
2013: S.2194 Referred to Energy and Telecommunications
2011,2012: S.749 Referred to Energy and Telecommunications
2009,2010: S.3419A Referred to Energy and Telecommunications
2007,2008: S.395 Referred to Energy and Telecommunications
2006:  S.6495 Referred to Energy and Telecommunications
2005: A.5728 Referred to Ways and Means
2003,2004: A.4680 Held in Ways and Means
2001,2002: A.7479 Held in Ways and Means

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
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,
next commencing at least 90 days after this act shall have become a law
and shall apply in accordance with the applicable transitional
provisions of section 1106 and 1217 of the tax law.

2017-S569A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  569--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by Sens. YOUNG, FUNKE, RANZENHOFER -- read twice and ordered
   printed, and when printed to be committed to the Committee  on  Energy
   and  Telecommunications  -- recommitted to the Committee on Energy and
   Telecommunications in accordance with Senate Rule 6, sec. 8 -- commit-
   tee discharged, bill amended, ordered reprinted as amended and  recom-
   mitted to said committee
 
 AN  ACT to amend the tax law, in relation to eliminating state sales and
   compensating use taxes on motor  fuels  and  diesel  motor  fuels  and
   authorizing localities to eliminate such taxes at the local level
 
   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 45 to read as follows:
   (45) MOTOR FUEL AND DIESEL MOTOR FUEL.
   §  2.  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
 PARAGRAPH  FORTY-FIVE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
 FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL  AND  DIESEL  MOTOR  FUEL
 SHALL  BE  APPLICABLE  PURSUANT  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 RESOL-
 UTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND  ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  SUCH A CITY IMPOSING TAXES
 PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION  TWELVE  HUNDRED
 TEN OF THIS CHAPTER.
   §  3.  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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05885-02-8

 S. 569--A                           2
 
   (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, 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 MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION PROVIDED FOR IN PARAGRAPH
 FORTY-FIVE OF SUBDIVISION (A) 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 (N) 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 (N) OF THIS SECTION OR AT THE TIME OF
 ANY  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 (N) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS SUBPART, SO THAT THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION
 IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOTOR FUEL  AND  DIESEL
 MOTOR  FUEL  EXEMPTION  IN  PARAGRAPH  FORTY-FIVE  OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 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, 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,

 S. 569--A                           3
 
 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  PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN
 HUNDRED FIFTEEN OF THIS CHAPTER  OR  REPEALING  ANY  SUCH  EXEMPTION  SO
 PROVIDED  AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF SUBDIVI-
 SION (N) 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 certi-
 fied 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 certi-
 fied 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  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.
   § 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (n) to read as follows:
   (N)  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 MOTOR FUEL AND DIESEL  MOTOR  FUEL  EXEMPT  FROM  STATE  SALES  AND
 COMPENSATING  USE TAXES DESCRIBED IN PARAGRAPH FORTY-FIVE 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 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 MOTOR FUEL AND DIESEL MOTOR FUEL
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-FIVE  OF  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE
 TAX LAW SHALL ALSO BE EXEMPT  FROM  SALES  AND  COMPENSATING  USE  TAXES
 IMPOSED IN THIS JURISDICTION.

 S. 569--A                           4
 
   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
 diesel  motor  fuel  and  motor fuel 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,  next  commencing  at  least 90 days after this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.

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Senate Bill S569A

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Sponsored By

Catharine Young

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

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Rich Funke

Michael H. Ranzenhofer

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