|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Apr 29, 2019||referred to budget and revenue|
senate Bill S5380
Current Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S5380 (ACTIVE) - Details
S5380 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5380 SPONSOR: COMRIE TITLE OF BILL: An act to amend the tax law, in relation to exempting energy star appliances from state sales and compensating use taxes and granting municipalities the option to provide such exemption; and providing for the repeal of such provisions upon expiration thereof PURPOSE OR GENERAL IDEA OF BILL: This bill offers a sales tax exemption until April 1, 2021 on the purchase of the following energy star qualified appliances; clothes washers, dishwashers, refrigerators, room air conditioners, ceiling fans, dehumidifiers, freezers, programmable thermostats, and ventilating fans. SUMMARY OF PROVISIONS: This bill amends the tax law to grant a sales tax exemption for the purchase of the following Energy Star qualified appliances: clothes washers, dishwashers, refrigerators, room air conditioners, ceiling
S5380 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5380 2019-2020 Regular Sessions I N S E N A T E April 29, 2019 ___________ Introduced by Sen. COMRIE -- 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 exempting energy star appli- ances from state sales and compensating use taxes and granting munici- palities the option to provide such exemption; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows: (45) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT QUALIFIES AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI- RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL BE EXEMPT FROM THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE: CLOTHES WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND VENTILATING FAN. THE EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS. § 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of the laws of 2016, is amended to read as follows: (ii) Any local law, ordinance or resolution enacted by any city, coun- ty or school district, imposing the taxes authorized by this subdivi- sion, shall omit the residential solar energy systems equipment and electricity exemption provided for in subdivision (ee), the commercial solar energy systems equipment and electricity exemption provided for in subdivision (ii), the commercial fuel cell electricity generating systems equipment and electricity generated by such equipment exemption provided for in subdivision (kk) and the clothing and footwear exemption provided for in paragraph thirty of subdivision (a) of section eleven hundred fifteen of this chapter, AND THE ENERGY STAR PRODUCT EXEMPTION EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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