Senate Bill S3007

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2019-S3007 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S6232
2017-2018: S838

2019-S3007 (ACTIVE) - Summary

Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to December 31st.

2019-S3007 (ACTIVE) - Sponsor Memo

2019-S3007 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3007
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2019
                                ___________
 
 Introduced  by  Sens.  FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN,
   HELMING, ROBACH, SEWARD -- 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 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 TWO MONTH PERIOD EACH YEAR
 COMMENCING ON NOVEMBER FIRST AND ENDING ON DECEMBER THIRTY-FIRST ANNUAL-
 LY. FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT  EVERGREEN  TREES"  SHALL
 MEAN EVERGREEN TREES THAT HAVE BEEN CUT OR HARVESTED BY THE CONSUMER, OR
 AT  THE CONSUMER'S DIRECTION, WHO IS PHYSICALLY PRESENT AT THE LOCATION,
 IF SUCH CONSUMER CANNOT OTHERWISE DO SO THEMSELVES, WITHIN ONE DAY PRIOR
 TO SALE.
   § 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 TWO MONTH  PERIOD  EACH  YEAR  COMMENCING  ON
 NOVEMBER  FIRST  AND  ENDING ON DECEMBER THIRTY-FIRST, PROVIDED IN PARA-
 GRAPH 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.