senate Bill S8219

2019-2020 Legislative Session

Establishes a sales tax exemption for energy storage

download bill text pdf

Sponsored By

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


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 22, 2020 referred to budget and revenue

Co-Sponsors

S8219 (ACTIVE) - Details

See Assembly Version of this Bill:
A10286
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S3277, A7316

S8219 (ACTIVE) - Summary

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

S8219 (ACTIVE) - Sponsor Memo

S8219 (ACTIVE) - Bill Text download pdf


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

                                  8219

                            I N  S E N A T E

                             April 22, 2020
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

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

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

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

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

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