Senate Bill S4459

2019-2020 Legislative Session

Relates to enacting the "New York State Go Green Season Act"

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-S4459 (ACTIVE) - Details

See Assembly Version of this Bill:
A6636
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A900

2019-S4459 (ACTIVE) - Summary

Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to November 30th.

2019-S4459 (ACTIVE) - Sponsor Memo

2019-S4459 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4459
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 12, 2019
                                ___________
 
 Introduced  by  Sens.  METZGER, FUNKE -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to enacting the "New York State
   Go Green Season Act" and creating a limited sales  tax  exemption  for
   the  sale of fresh cut evergreen trees from state sales and compensat-
   ing use taxes and granting municipalities the  option  to  grant  such
   limited exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the  "New  York
 State Go Green Season Act".
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 45 to read as follows:
   (45) FRESH CUT EVERGREEN TREES DURING THE ONE MONTH PERIOD  EACH  YEAR
 COMMENCING  ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH ANNUALLY.
 FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT EVERGREEN TREES"  SHALL  MEAN
 EVERGREEN  TREES  THAT HAVE BEEN CUT OR HARVESTED, AND SOLD ON THE PREM-
 ISES OF A CHRISTMAS TREE FARM.
   § 3. 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 ON FRESH CUT
 EVERGREEN TREES DURING THE ONE MONTH  PERIOD  EACH  YEAR  COMMENCING  ON
 NOVEMBER  FIRST  AND ENDING ON NOVEMBER THIRTIETH, PROVIDED IN PARAGRAPH
 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
 ARTICLE,  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01209-02-9
              

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