assembly Bill A10286

2019-2020 Legislative Session

Establishes a sales tax exemption for energy storage

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 08, 2020 referred to ways and means

A10286 (ACTIVE) - Details

See Senate Version of this Bill:
S8219
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A7316, S3277

A10286 (ACTIVE) - Summary

Establishes sales tax exemptions for residential and commercial energy storage systems equipment.

A10286 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10286

                          I N  A S S E M B L Y

                              April 8, 2020
                               ___________

Introduced by M. of A. CUSICK -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the tax law, in relation to establishing a sales tax
  exemption for energy storage

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  1115 of the tax law is amended by adding two new
subdivisions (ll) and (mm) to read as follows:
  (LL) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER  THIS  ARTICLE:  (1)
RECEIPTS  FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED
TO BE GIVEN FOR, OR FOR THE USE OF, RESIDENTIAL ENERGY  STORAGE  SYSTEMS
EQUIPMENT  AND  THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES
OF THIS SUBDIVISION,  "RESIDENTIAL  ENERGY  STORAGE  SYSTEMS  EQUIPMENT"
SHALL  MEAN  AN  ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED IN A
RESIDENCE THAT STORES ELECTRICITY FOR USE AT A  LATER  TIME  TO  PROVIDE
HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
  (2)  RECEIPTS  FROM  THE  SALE  OF  ELECTRICITY  BY A PERSON PRIMARILY
ENGAGED IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR  ELECTRIC-
ITY  GENERATED  BY  SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER
WHICH SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL ENERGY SYSTEM STORAGE
EQUIPMENT THAT IS:  (A) OWNED BY A PERSON OTHER THAN  THE  PURCHASER  OF
SUCH ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE PURCHASER
OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
OR ELECTRICITY.
  (MM)  THE  FOLLOWING  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE  GIVEN  FOR, OR FOR THE USE OF, COMMERCIAL ENERGY STORAGE SYSTEMS
EQUIPMENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR  THE  PURPOSES
OF THIS SUBDIVISION, "COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT" SHALL
MEAN  AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RE-
SIDENTIAL PREMISES THAT STORES ELECTRICITY FOR USE AT A  LATER  TIME  TO
PROVIDE HEATING, COOLING, HOT WATER AND/OR ELECTRICITY. SUCH ARRANGEMENT
OR  COMPONENTS  SHALL  NOT INCLUDE EQUIPMENT THAT IS PART OF A NON-SOLAR
ENERGY SYSTEM.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets