assembly Bill A900

2021-2022 Legislative Session

Enacts the "New York State Go Green Season Act"

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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 05, 2022 referred to ways and means
Jan 06, 2021 referred to ways and means

A900 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A6636

A900 (ACTIVE) - Summary

Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to November 30th.

A900 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    900
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 46 to read as follows:
   (46) 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-SIX 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.