senate Bill S3007

2019-2020 Legislative Session

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

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Sponsored By

Current 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

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to budget and revenue
Jan 31, 2019 referred to budget and revenue

Co-Sponsors

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S3007 (ACTIVE) - Details

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

S3007 (ACTIVE) - Summary

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

S3007 (ACTIVE) - Sponsor Memo

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.

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