Assembly Bill A10286

2019-2020 Legislative Session

Establishes a sales tax exemption for energy storage

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2019-A10286 (ACTIVE) - Details

See Senate Version of this Bill:
S8219
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A7316, S3277
2023-2024: A4954, S4547

2019-A10286 (ACTIVE) - Summary

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

2019-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
              

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