S T A T E O F N E W Y O R K
________________________________________________________________________
6308
2021-2022 Regular Sessions
I N A S S E M B L Y
March 12, 2021
___________
Introduced by M. of A. HUNTER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing a sales tax
holiday for water-conserving and WaterSense products
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 46 to read as follows:
(46) WATER-CONSERVING PRODUCTS AND WATERSENSE PRODUCTS DURING THE
THREE-DAY PERIOD EACH YEAR COMMENCING ON THE SATURDAY IMMEDIATELY
PRECEDING THE LAST MONDAY IN MAY, KNOWN AS MEMORIAL DAY, AND ENDING ON
THE LAST MONDAY OF MAY. FOR THE PURPOSES OF THIS PARAGRAPH:
(A) "WATER-CONSERVING PRODUCT" SHALL MEAN TANGIBLE PERSONAL PROPERTY:
(I) USED OR PLANTED ON PRIVATE RESIDENTIAL PROPERTY THAT IS NOT USED
FOR COMMERCIAL OR BUSINESS USE;
(II) WHICH WHEN USED OR PLANTED IN AN OUTDOOR RESIDENTIAL PROPERTY,
MAY RESULT IN (A) WATER CONSERVATION OR GROUNDWATER RETENTION; (B) WATER
TABLE RECHARGE; OR (C) A DECREASE IN AMBIENT AIR TEMPERATURE THAT LIMITS
WATER EVAPORATION; AND
(III) WATER-CONSERVING PRODUCT SHALL INCLUDE, BUT NOT BE LIMITED TO:
A SOAKER OR DRIP-IRRIGATION HOSE; SOIL MOISTURE-BASED CONTROL TECHNOLO-
GIES; WEATHER-BASED IRRIGATION CONTROLLERS; MULCH, OR SIMILAR SOIL
TOPPINGS OR GROUND COVERS USED FOR WATER CONSERVATION; A RAIN BARREL OR
AN ALTERNATIVE RAIN AND MOISTURE COLLECTION SYSTEM; OR A PERMEABLE
GROUND COVER SURFACE, OTHER THAN LIVING GRASS, THAT ALLOWS WATER TO
REACH UNDERGROUND BASINS, AQUIFERS, OR WATER COLLECTION POINTS.
(B) "WATERSENSE PRODUCT" SHALL MEAN A PRODUCT THAT HAS BEEN DESIGNATED
AS A WATERSENSE CERTIFIED PRODUCT UNDER THE WATERSENSE PROGRAM OPERATED
BY THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY, OR A SIMILAR
SUCCESSOR PROGRAM.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.