|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Mar 18, 2019||reference changed to ways and means|
|Mar 14, 2019||referred to higher education|
assembly Bill A6636
Current Bill Status - In Assembly Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
A6636 (ACTIVE) - Details
- See Senate Version of this Bill:
- Current Committee:
- Assembly Higher Education
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1115, 1107 & 1210, Tax L
A6636 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6636 2019-2020 Regular Sessions I N A S S E M B L Y March 14, 2019 ___________ Introduced by M. of A. WOERNER -- read once and referred to the Commit- tee on Higher Education 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 PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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