Assembly Bill A4558

2019-2020 Legislative Session

Enacts Shop-NY; establishes various exemptions from New York's sales and compensating use tax

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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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 17, 2020	held for consideration in ways and means
Jan 08, 2020	referred to ways and means
Feb 04, 2019	referred to ways and means

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2019-A4558 (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: A10355
2013-2014: A1574
2015-2016: A5216
2017-2018: A6113
2021-2022: A8481
2023-2024: A1690
2025-2026: A7417

2019-A4558 (ACTIVE) - Summary

Enacts Shop-NY; establishes various exemptions from New York's sales and compensating use tax.

2019-A4558 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4558
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2019
                                ___________
 
 Introduced  by  M.  of  A.  KOLB,  RAIA, MALLIOTAKIS, MONTESANO, GIGLIO,
   BRABENEC, STEC, NORRIS, SMITH, MIKULIN, ASHBY -- Multi-Sponsored by --
   M. of A.  BLANKENBUSH, DiPIETRO, FRIEND -- read once and  referred  to
   the Committee on Ways and Means
 
 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
   (Part A); to amend the tax law, in relation to exemptions  from  sales
   and use taxes (Part B); to amend the tax law, in relation to providing
   a  sales  tax exemption for child restraint systems (Part C); to amend
   the tax law, in relation to exemptions from sales and use taxes  (Part
   D);  to  amend  the  tax  law,  in  relation  to providing a sales tax
   exemption for household cleaning products (Part E); and to  amend  the
   tax  law,  in  relation to providing a sales tax exemption for certain
   ready-to-eat foods at grocery stores (Part F)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. This act enacts into law components of legislation relating
 to  "Shop-NY".  Each component is wholly contained within a Part identi-
 fied as Parts A through  F.  The  effective  date  for  each  particular
 provision contained within such Part is set forth in the last section of
 such Part. Any provision in any section contained within a Part, includ-
 ing the effective date of the Part, which makes a reference to a section
 "of  this  act", when used in connection with that particular component,
 shall be deemed to mean and refer to the corresponding  section  of  the
 Part  in  which  it  is  found. Section three of this act sets forth the
 general effective date of this act.
 
                                  PART A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06125-01-9

 A. 4558                             2
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 50 to read as follows:
   (50) 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  FIFTY 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  RESOLUTION.  SUCH
 ADOPTION  OR  REPEAL  SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDI-
 NANCE 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. 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  and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author-
 ized  under  this  subdivision  may  not  be imposed by a city or county
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.   (i) Any
 local law, ordinance or resolution enacted by any city of less than  one
 million  or by any county or school district, imposing the taxes author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the contrary, exclude from the operation of such local taxes  all  sales
 of  tangible  personal  property  for  use  or  consumption directly and
 predominantly in the production  of  tangible  personal  property,  gas,
 electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
 essing, generating, assembly, refining, mining or  extracting;  and  all
 sales of tangible personal property for use or consumption predominantly
 either  in  the  production  of tangible personal property, for sale, by
 farming or in a commercial horse boarding operation, or in both; and all
 sales of fuel sold for use in commercial aircraft and  general  aviation
 aircraft; and, unless such city, county or school district elects other-
 wise,  shall omit the provision for credit or refund contained in clause
 six of subdivision (a) or subdivision  (d)  of  section  eleven  hundred
 nineteen  of  this chapter.  (ii) Any local law, ordinance or resolution
 enacted by any city, county  or  school  district,  imposing  the  taxes
 authorized  by this subdivision, 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 cloth-

 A. 4558                             3
 
 ing and footwear exemption provided for in paragraph thirty of  subdivi-
 sion  (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 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.  ANY  LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION,  SHALL  OMIT  THE  MOTOR  FUEL  AND  DIESEL MOTOR FUEL EXEMPTION
 PROVIDED FOR IN PARAGRAPH FIFTY 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  POPU-
 LATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI-
 VISION (Q) 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  (Q)
 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 AUTHORI-
 TY OF SUBDIVISION (Q) 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, ORDI-
 NANCE 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  FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER. (III) ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED  BY
 ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
 THIS SUBDIVISION, SHALL OMIT THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
 MENT AND ELECTRICITY EXEMPTION  PROVIDED  FOR  IN  SUBDIVISION  (EE)  OF
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER, THE COMMERCIAL SOLAR
 ENERGY SYSTEMS EQUIPMENT  AND  ELECTRICITY  EXEMPTION  PROVIDED  FOR  IN
 SUBDIVISION (II) 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 OTHER-
 WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY  SYSTEMS  EQUIPMENT  AND
 ELECTRICITY  EXEMPTION,  SUCH  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
 AND ELECTRICITY 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 MOBILE TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVI-
 SION (CC) 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 REPEALS A RESOLUTION
 DESCRIBED IN FORMER SUBDIVISION (P) OF THIS SECTION, SUCH  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 REPEALS ITS RESOLUTION ENACTED PURSUANT TO FORMER  SUBDIVISION  (P)
 OF  THIS  SECTION; 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 REPEALS
 A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF FORMER SUBDIVISION (P)

 A. 4558                             4
 
 OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
 HUNDRED EIGHTEEN OF THIS SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNI-
 CATIONS  SERVICES  EXEMPTION  IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION  OR  IN  SUCH  SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE
 SAME AS THE MOBILE TELECOMMUNICATION SERVICES EXEMPTION  IN  SUBDIVISION
 (CC)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (IV) ANY LOCAL
 LAW, ORDINANCE OR RESOLUTION ENACTED  BY  ANY  CITY,  COUNTY  OR  SCHOOL
 DISTRICT,  IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT
 THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   §  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
 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  FIFTY  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  (Q)  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 certified
 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-

 A. 4558                             5
 
 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 (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 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 FIFTY OF SUBDIVISION (A)
 OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING  A  RESOL-
 UTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; 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 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
 FIFTY 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
 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.
 
                                  PART B
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding five new paragraphs 45, 46, 47, 48 and 49 to read as follows:
   (45)  BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS
 SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
 COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-

 A. 4558                             6
 
 ANT  TO  SECTION  TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC
 LAW.
   (46)  MOTORCYCLE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE
 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
 PURSUANT  TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC
 LAW.
   (47) SNOWMOBILE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  SNOWMOBILE
 HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND
 HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS  ESTABLISHING
 STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
 AND HISTORIC PRESERVATION LAW.
   (48)  EQUESTRIAN  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN
 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
 PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
 LAW.
   (49)  SPORTS  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SPORTS HELMETS
 SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
 COMMISSIONER  OF  HEALTH  ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO
 SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.
   § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
 adding a new clause 13 to read as follows:
   (13)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
 PARAGRAPHS FORTY-FIVE, FORTY-SIX, FORTY-SEVEN,  FORTY-EIGHT  AND  FORTY-
 NINE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTI-
 CLE RELATING TO BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE HELMETS,
 EQUESTRIAN HELMETS AND SPORTS HELMETS 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 RESOLUTION. 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. 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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million or by any county or school district, imposing the taxes  author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales

 A. 4558                             7
 
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen of this chapter.  (ii) Any local law, ordinance  or  resolution
 enacted  by  any  city,  county  or  school district, imposing the taxes
 authorized by this subdivision, 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 cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (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  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.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL OMIT THE BICYCLE HELMETS, MOTORCYCLE  HELMETS,  SNOWMOBILE
 HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION PROVIDED FOR IN
 PARAGRAPHS  FORTY-FIVE,  FORTY-SIX,  FORTY-SEVEN, FORTY-EIGHT AND FORTY-
 NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS  CHAP-
 TER,  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 (R) 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 (R) 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 (R) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS SUBPART, SO THAT THE BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOW-
 MOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION  IN  ANY
 SUCH  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  OR  IN SUCH SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE BICYCLE HELMETS, MOTOR-
 CYCLE HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS
 EXEMPTION IN PARAGRAPHS FORTY-FIVE, FORTY-SIX, FORTY-SEVEN,  FORTY-EIGHT
 AND  FORTY-NINE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER. (III) ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED  BY
 ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
 THIS SUBDIVISION, SHALL OMIT THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
 MENT AND ELECTRICITY EXEMPTION  PROVIDED  FOR  IN  SUBDIVISION  (EE)  OF

 A. 4558                             8
 
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER, THE COMMERCIAL SOLAR
 ENERGY SYSTEMS EQUIPMENT  AND  ELECTRICITY  EXEMPTION  PROVIDED  FOR  IN
 SUBDIVISION (II) 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 OTHER-
 WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY  SYSTEMS  EQUIPMENT  AND
 ELECTRICITY  EXEMPTION,  SUCH  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
 AND ELECTRICITY 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 MOBILE TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVI-
 SION (CC) 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 REPEALS A RESOLUTION
 DESCRIBED IN FORMER SUBDIVISION (P) OF THIS SECTION, SUCH  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 REPEALS ITS RESOLUTION ENACTED PURSUANT TO FORMER  SUBDIVISION  (P)
 OF  THIS  SECTION; 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 REPEALS
 A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF FORMER SUBDIVISION (P)
 OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
 HUNDRED EIGHTEEN OF THIS SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNI-
 CATIONS  SERVICES  EXEMPTION  IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  IS  THE
 SAME  AS  THE MOBILE TELECOMMUNICATION SERVICES EXEMPTION IN SUBDIVISION
 (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (IV) ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
 DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
 THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, THE COMMERCIAL SOLAR ENERGY SYSTEMS  EQUIPMENT  AND  ELEC-
 TRICITY  EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION,  SUCH  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 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

 A. 4558                             9
 
 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
 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 PARAGRAPHS FORTY-FIVE, FORTY-SIX, FORTY-SEVEN,  FORTY-EIGHT
 AND  FORTY-NINE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER OR REPEALING ANY SUCH EXEMPTION SO PROVIDED  AND  A  RESOL-
 UTION  ENACTED  PURSUANT  TO  THE  AUTHORITY  OF SUBDIVISION (R) OF THIS
 SECTION PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO  PROVIDED
 MAY  GO  INTO EFFECT IMMEDIATELY. No such local law, ordinance or resol-
 ution shall be effective unless a certified copy of such law,  ordinance
 or  resolution  is mailed by registered or certified mail to the commis-
 sioner 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 certified mail within a period
 of not less than thirty days prior to such effective date if the commis-
 sioner 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 (r) to read as follows:
   (R)  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  LEGISLA-
 TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
 EXEMPTION FROM SUCH TAXES  FOR  THE  SAME  BICYCLE  HELMETS,  MOTORCYCLE
 HELMETS,  SNOWMOBILE  HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS HELMETS
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  DESCRIBED  IN  PARA-
 GRAPHS FORTY-FIVE, FORTY-SIX, FORTY-SEVEN, FORTY-EIGHT AND FORTY-NINE 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 SUBDIVI-
 SIONS (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  BICYCLE  HELMETS,  MOTORCYCLE
 HELMETS,  SNOWMOBILE  HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS HELMETS

 A. 4558                            10
 
 EXEMPT FROM STATE SALES AND COMPENSATING USE  TAXES  PURSUANT  TO  PARA-
 GRAPHS FORTY-FIVE, FORTY-SIX, FORTY-SEVEN, FORTY-EIGHT AND FORTY-NINE 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
 bicycle  helmets,  motorcycle  helmets,  snowmobile  helmets, equestrian
 helmets and sports helmets 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,  beginning at least 90 days after the date 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.
 
                                  PART C
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 51 to read as follows:
   (51) CHILD RESTRAINT SYSTEMS. FOR PURPOSES OF  THIS  PARAGRAPH,  CHILD
 RESTRAINT SYSTEMS SHALL MEAN ANY DEVICE, USED IN CONJUNCTION WITH SAFETY
 BELTS,  DESIGNED  FOR USE IN A MOTOR VEHICLE TO RESTRAIN, SEAT, OR POSI-
 TION CHILDREN AND WHICH MEETS THE APPLICABLE FEDERAL MOTOR VEHICLE SAFE-
 TY STANDARDS SET FORTH IN 49 C.F.R. 571.213.
   § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
 adding a new clause 14 to read as follows:
   (14)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
 PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
 OF THIS ARTICLE RELATING TO CHILD RESTRAINT SYSTEMS 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 RESOLUTION.   SUCH
 ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY  LOCAL  LAW,  ORDI-
 NANCE  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. 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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,

 A. 4558                            11
 
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million  or by any county or school district, imposing the taxes author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the contrary, exclude from the operation of such local taxes  all  sales
 of  tangible  personal  property  for  use  or  consumption directly and
 predominantly in the production  of  tangible  personal  property,  gas,
 electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
 essing, generating, assembly, refining, mining or  extracting;  and  all
 sales of tangible personal property for use or consumption predominantly
 either  in  the  production  of tangible personal property, for sale, by
 farming or in a commercial horse boarding operation, or in both; and all
 sales of fuel sold for use in commercial aircraft and  general  aviation
 aircraft; and, unless such city, county or school district elects other-
 wise,  shall omit the provision for credit or refund contained in clause
 six of subdivision (a) or subdivision  (d)  of  section  eleven  hundred
 nineteen  of  this chapter.  (ii) Any local law, ordinance or resolution
 enacted by any city, county  or  school  district,  imposing  the  taxes
 authorized  by this subdivision, 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 cloth-
 ing and footwear exemption provided for in paragraph thirty of  subdivi-
 sion  (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 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.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION, SHALL OMIT THE CHILD RESTRAINT SYSTEMS EXEMPTION PROVIDED FOR IN
 PARAGRAPH FIFTY-ONE 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 (S) 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 (S) 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 (S)
 OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
 HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT  THE  CHILD  RESTRAINT  SYSTEM
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME  AS  THE  CHILD
 RESTRAINT  SYSTEM EXEMPTION IN PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (III)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-

 A. 4558                            12
 
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY  EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION,  SUCH  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY 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 MOBILE TELECOMMUNICATION
 SERVICES EXEMPTION PROVIDED FOR IN SUBDIVISION (CC)  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  POPU-
 LATION  OF  ONE MILLION OR MORE REPEALS A RESOLUTION DESCRIBED IN FORMER
 SUBDIVISION (P) OF THIS SECTION, SUCH 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 REPEALS
 ITS RESOLUTION ENACTED  PURSUANT  TO  FORMER  SUBDIVISION  (P)  OF  THIS
 SECTION; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION  AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE
 AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE REPEALS A  RESOLUTION
 ENACTED  PURSUANT  TO  THE  AUTHORITY  OF FORMER SUBDIVISION (P) OF THIS
 SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED
 EIGHTEEN OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS
 SERVICES  EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN
 SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS  THE  SAME  AS  THE
 MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.   (IV)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   §  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

 A. 4558                            13
 
 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
 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 FIFTY-ONE 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  (S)  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 certified
 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 (s) to read as follows:
   (S) 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 LEGISLA-
 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT  TO  PROVIDE  THE
 EXEMPTION  FROM SUCH TAXES FOR THE SAME CAR RESTRAINT SYSTEM EXEMPT FROM
 STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH  FIFTY-ONE
 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 SUBDIVI-
 SIONS (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 CHILD RESTRAINT  SYSTEMS  EXEMPT
 FROM  STATE  SALES  AND  COMPENSATING  USE  TAXES  PURSUANT TO PARAGRAPH

 A. 4558                            14
 
 FIFTY-ONE 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
 child restraint systems 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, beginning at least 90 days after the date 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.
 
                                  PART D
 
   Section 1. Paragraph 3 of subdivision (a) of section 1115 of  the  tax
 law,  as  amended by chapter 201 of the laws of 1976, is amended to read
 as follows:
   (3) Drugs and medicines intended for use, internally or externally, in
 the cure, mitigation, treatment or prevention of illnesses  or  diseases
 in  human  beings, medical equipment (including component parts thereof)
 and supplies required for such use or to correct or  alleviate  physical
 incapacity,  and  products  consumed  by  humans for the preservation of
 health but not including cosmetics [or toilet articles]  notwithstanding
 the  presence  of  medicinal  ingredients  therein  or medical equipment
 (including component parts thereof) and supplies, other than such  drugs
 and  medicines,  purchased  at  retail for use in performing medical and
 similar services for compensation.
   § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 52 to read as follows:
   (52) HYGIENE PRODUCTS AS DETERMINED BY THE COMMISSIONER.
   §  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
 adding a new clause 15 to read as follows:
   (15) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
 PARAGRAPH FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
 OF  THIS ARTICLE RELATING TO HYGIENE PRODUCTS SHALL BE APPLICABLE PURSU-
 ANT 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 RESOLUTION. SUCH ADOPTION OR
 REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR  RESOL-
 UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF
 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   §  4.   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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the

 A. 4558                            15
 
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million or by any county or school district, imposing the taxes  author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen of this chapter.  (ii) Any local law, ordinance  or  resolution
 enacted  by  any  city,  county  or  school district, imposing the taxes
 authorized by this subdivision, 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 cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (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  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.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL OMIT THE HYGIENE PRODUCTS EXEMPTION PROVIDED FOR IN  PARA-
 GRAPH  FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (T) 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 (T) OF THIS SECTION OR AT THE TIME OF
 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 RESOL-
 UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (T)  OF  THIS  SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS  SUBPART,  SO  THAT  THE HYGIENE PRODUCTS EXEMPTION IN ANY SUCH
 LOCAL LAW, ORDINANCE OR RESOLUTION OR IN  SUCH  SECTION  ELEVEN  HUNDRED

 A. 4558                            16
 
 SEVEN  OF  THIS CHAPTER IS THE SAME AS THE HYGIENE PRODUCTS EXEMPTION IN
 PARAGRAPH FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
 OF THIS CHAPTER. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
 ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
 THIS SUBDIVISION, SHALL OMIT THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
 MENT AND ELECTRICITY EXEMPTION  PROVIDED  FOR  IN  SUBDIVISION  (EE)  OF
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER, THE COMMERCIAL SOLAR
 ENERGY SYSTEMS EQUIPMENT  AND  ELECTRICITY  EXEMPTION  PROVIDED  FOR  IN
 SUBDIVISION (II) 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 OTHER-
 WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY  SYSTEMS  EQUIPMENT  AND
 ELECTRICITY  EXEMPTION,  SUCH  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
 AND ELECTRICITY 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 MOBILE TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVI-
 SION (CC) 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 REPEALS A RESOLUTION
 DESCRIBED IN FORMER SUBDIVISION (P) OF THIS SECTION, SUCH  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 REPEALS ITS RESOLUTION ENACTED PURSUANT TO FORMER  SUBDIVISION  (P)
 OF  THIS  SECTION; 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 REPEALS
 A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF FORMER SUBDIVISION (P)
 OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
 HUNDRED EIGHTEEN OF THIS SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNI-
 CATIONS  SERVICES  EXEMPTION  IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  IS  THE
 SAME  AS  THE MOBILE TELECOMMUNICATION SERVICES EXEMPTION IN SUBDIVISION
 (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (IV) ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
 DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
 THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, THE COMMERCIAL SOLAR ENERGY SYSTEMS  EQUIPMENT  AND  ELEC-
 TRICITY  EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION,  SUCH  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 5. 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

 A. 4558                            17
 
 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
 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  FIFTY-TWO 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 (T) 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  certified
 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.
   § 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (t) to read as follows:
   (T)  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  LEGISLA-
 TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
 EXEMPTION FROM SUCH TAXES FOR THE  SAME  HYGIENE  PRODUCTS  EXEMPT  FROM
 STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY-TWO
 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  SUBDIVI-
 SIONS  (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.

 A. 4558                            18
 
   (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  HYGIENE  PRODUCTS  EXEMPT  FROM
 STATE  SALES  AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH FIFTY-TWO
 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.
   § 7. 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
 hygiene products and all other taxes so addressed by this act.
   § 8. 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,  beginning at least 90 days after the date 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.
 
                                  PART E

   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 53 to read as follows:
   (53) HOUSEHOLD CLEANING PRODUCTS AS DETERMINED BY THE COMMISSIONER.
   § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
 adding a new clause 16 to read as follows:
   (16)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
 PARAGRAPH FIFTY-THREE OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN OF THIS ARTICLE RELATING TO HOUSEHOLD CLEANING PRODUCTS 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  RESOLUTION.  SUCH
 ADOPTION  OR  REPEAL  SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDI-
 NANCE 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.  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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author-
 ized  under  this  subdivision  may  not  be imposed by a city or county
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.   (i) Any

 A. 4558                            19
 
 local law, ordinance or resolution enacted by any city of less than  one
 million  or by any county or school district, imposing the taxes author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen of this chapter.  (ii) Any local law, ordinance  or  resolution
 enacted  by  any  city,  county  or  school district, imposing the taxes
 authorized by this subdivision, 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 cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (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  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. ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY  ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL OMIT THE HOUSEHOLD CLEANING  PRODUCTS  EXEMPTION  PROVIDED
 FOR  IN  PARAGRAPH  FIFTY-THREE  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 POPU-
 LATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN  SUBDI-
 VISION  (U)  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 (U)
 OF THIS SECTION OR AT THE TIME OF 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 (U) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
 IN  SECTION  TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE HOUSE-
 HOLD CLEANING PRODUCTS EXEMPTION IN ANY SUCH  LOCAL  LAW,  ORDINANCE  OR
 RESOLUTION  OR  IN  SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS
 THE SAME AS THE  HOUSEHOLD  CLEANING  PRODUCTS  EXEMPTION  IN  PARAGRAPH
 FIFTY-THREE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER.  (III)  ANY  LOCAL  LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY
 CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED  BY  THIS
 SUBDIVISION,  SHALL  OMIT THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT
 AND ELECTRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION  (EE)  OF  SECTION

 A. 4558                            20
 
 ELEVEN  HUNDRED  FIFTEEN  OF  THIS  CHAPTER, THE COMMERCIAL SOLAR ENERGY
 SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN  SUBDIVISION
 (II)  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 EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND  ELECTRIC-
 ITY  EXEMPTION, SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY 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 MOBILE TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVI-
 SION (CC) 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 REPEALS  A  RESOLUTION
 DESCRIBED  IN  FORMER SUBDIVISION (P) OF THIS SECTION, SUCH 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  REPEALS  ITS RESOLUTION ENACTED PURSUANT TO FORMER SUBDIVISION (P)
 OF THIS SECTION; 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  REPEALS
 A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF FORMER SUBDIVISION (P)
 OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE
 HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO THAT THE WIRELESS TELECOMMUNI-
 CATIONS SERVICES EXEMPTION IN ANY SUCH LOCAL LAW,  ORDINANCE  OR  RESOL-
 UTION  OR  IN  SUCH  SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE
 SAME AS THE MOBILE TELECOMMUNICATION SERVICES EXEMPTION  IN  SUBDIVISION
 (CC)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (IV) ANY LOCAL
 LAW, ORDINANCE OR RESOLUTION ENACTED  BY  ANY  CITY,  COUNTY  OR  SCHOOL
 DISTRICT,  IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT
 THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   §  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

 A. 4558                            21
 
 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
 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 FIFTY-THREE 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  (U)  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 certified
 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 (u) to read as follows:
   (U) 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 LEGISLA-
 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT  TO  PROVIDE  THE
 EXEMPTION  FROM  SUCH  TAXES  FOR  THE  SAME HOUSEHOLD CLEANING PRODUCTS
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  DESCRIBED  IN  PARA-
 GRAPH  FIFTY-THREE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
 OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARA-
 GRAPH  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  HOUSEHOLD  CLEANING  PRODUCTS
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FIFTY-THREE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE

 A. 4558                            22
 
 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
 household  cleaning  products  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,  beginning at least 90 days after the date 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.
 
                                  PART F
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph (1-a) to read as follows:
   (1-A) FOOD WHICH IS SOLD HEATED OR PREPARED, INCLUDING  FOOD  SOLD  AT
 GROCERY  STORES,  BUT  NOT  INCLUDING  FOOD SOLD AT RESTAURANTS, DINERS,
 TAVERNS, AND FOOD COURTS AT A MALL AND FOOD THAT IS CATERED,  AS  DETER-
 MINED BY THE COMMISSIONER.
   §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
 adding a new clause 17 to read as follows:
   (17) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
 PARAGRAPH  ONE-A OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS ARTICLE RELATING TO HEATED OR PREPARED FOODS  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 RESOLUTION. 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 AUTHOR-
 ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 3. 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  and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author-
 ized  under  this  subdivision  may  not  be imposed by a city or county
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.   (i) Any
 local law, ordinance or resolution enacted by any city of less than  one
 million  or by any county or school district, imposing the taxes author-
 ized by this subdivision, shall, notwithstanding any provision of law to

 A. 4558                            23
 
 the contrary, exclude from the operation of such local taxes  all  sales
 of  tangible  personal  property  for  use  or  consumption directly and
 predominantly in the production  of  tangible  personal  property,  gas,
 electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
 essing, generating, assembly, refining, mining or  extracting;  and  all
 sales of tangible personal property for use or consumption predominantly
 either  in  the  production  of tangible personal property, for sale, by
 farming or in a commercial horse boarding operation, or in both; and all
 sales of fuel sold for use in commercial aircraft and  general  aviation
 aircraft; and, unless such city, county or school district elects other-
 wise,  shall omit the provision for credit or refund contained in clause
 six of subdivision (a) or subdivision  (d)  of  section  eleven  hundred
 nineteen  of  this chapter.  (ii) Any local law, ordinance or resolution
 enacted by any city, county  or  school  district,  imposing  the  taxes
 authorized  by this subdivision, 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 cloth-
 ing and footwear exemption provided for in paragraph thirty of  subdivi-
 sion  (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 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.  ANY  LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION, SHALL OMIT THE HOT OR PREPARED FOOD ITEMS EXEMPTION PROVIDED FOR
 IN  PARAGRAPH ONE-A 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  (V)  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 (V) OF  THIS  SECTION
 OR  AT  THE  TIME OF 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 (V) OF
 THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED  IN  SECTION  TWELVE
 HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE HOT OR PREPARED FOOD ITEMS
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE  HOT  OR
 PREPARED  FOOD  ITEMS EXEMPTION IN PARAGRAPH ONE-A OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (III)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) AND THE CLOTHING  AND
 FOOTWEAR  EXEMPTION  PROVIDED FOR IN PARAGRAPH THIRTY OF SUBDIVISION (A)

 A. 4558                            24
 
 OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS  CHAPTER,  UNLESS  SUCH  CITY,
 COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE AS TO EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY 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 MOBILE TELECOMMUNICATION
 SERVICES EXEMPTION PROVIDED FOR IN SUBDIVISION (CC)  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  POPU-
 LATION  OF  ONE MILLION OR MORE REPEALS A RESOLUTION DESCRIBED IN FORMER
 SUBDIVISION (P) OF THIS SECTION, SUCH 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 REPEALS
 ITS RESOLUTION ENACTED  PURSUANT  TO  FORMER  SUBDIVISION  (P)  OF  THIS
 SECTION; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION  AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE
 AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE REPEALS A  RESOLUTION
 ENACTED  PURSUANT  TO  THE  AUTHORITY  OF FORMER SUBDIVISION (P) OF THIS
 SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED
 EIGHTEEN OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS
 SERVICES  EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN
 SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS  THE  SAME  AS  THE
 MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.   (IV)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   §  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

 A. 4558                            25
 
 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
 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  ONE-A  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  (V)  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 certified
 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 (v) to read as follows:
   (V) 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 LEGISLA-
 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT  TO  PROVIDE  THE
 EXEMPTION FROM SUCH TAXES FOR THE SAME HOT OR PREPARED FOOD ITEMS EXEMPT
 FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH ONE-A
 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 SUBDIVI-
 SIONS (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  HOT  OR  PREPARED  FOOD  ITEMS
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 ONE-A OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
 TER  SHALL  ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED
 IN THIS JURISDICTION.

 A. 4558                            26
 
   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
 hot  and  prepared  food  items 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,  beginning at least 90 days after the date 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.
   § 2. Severability. If any clause, sentence, paragraph, section or part
 of  this act shall be adjudged by any court of competent jurisdiction to
 be invalid and after exhaustion of  all  further  judicial  review,  the
 judgment  shall not affect, impair, or invalidate the remainder thereof,
 but shall be confined in its operation to the  clause,  sentence,  para-
 graph,  section or part of this act directly involved in the controversy
 in which the judgment shall have been rendered.
   § 3. This act shall take effect immediately  provided,  however,  that
 the  applicable effective date of Parts A through F of this act shall be
 as specifically set forth in the last section of such Parts.

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Assembly Bill A4558

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Archive: Last Bill Status - In Assembly Committee

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co-Sponsors

multi-Sponsors

2019-A4558 (ACTIVE) - Details

2019-A4558 (ACTIVE) - Summary

2019-A4558 (ACTIVE) - Bill Text download pdf

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Assembly Bill A4558

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Sponsored By

KOLB

Archive: Last Bill Status - In Assembly Committee

Actions

co-Sponsors

Andrew Raia

Nicole Malliotakis

Michael Montesano

Joseph Giglio

multi-Sponsors

Kenneth Blankenbush

David DiPietro

Christopher Friend

2019-A4558 (ACTIVE) - Details

2019-A4558 (ACTIVE) - Summary

2019-A4558 (ACTIVE) - Bill Text download pdf

Comments