Senate Bill S6145A

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6145--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
   phone taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  1109  of  the tax law is amended by adding a new
 subdivision (i) to read as follows:
   (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
   §  2.  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].
   § 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.
              

                                                            LBD11592-02-8

 S. 6145--A                          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)  AND  THE
 MOBILE  TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN SUBDIVISION
 (CC) 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 TELECOMMUNICATIONS SERVICE EXEMPTION.
   § 4. 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, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS  GOVERNING
 BODY,  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
 EXEMPTIONS FROM SUCH TAXES  AS  THE  MOBILE  TELECOMMUNICATIONS  SERVICE
 EXEMPTION  FROM  STATE  SALES  AND  COMPENSATING  USE TAXES DESCRIBED IN
 SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
 ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
 SUBDIVISION; ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE  WHERE-
 UPON, 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, MOBILE TELECOMMUNICATIONS
 SERVICE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
 SUBDIVISION  (CC)  OF  SECTION  1115 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 MARCH  1,  (INSERT  THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2019) AND SHALL APPLY TO SALES MADE,
 SERVICES  RENDERED  AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,  1216
 AND 1217 OF THE NEW YORK TAX LAW.
   §  5.  This act shall take effect immediately; provided, however, that
 sections one and two of this act shall take effect March 1, 2019.