senate Bill S3277A

2021-2022 Legislative Session

Establishes a sales tax exemption for energy storage

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Finance 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 (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 11, 2022 reported and committed to finance
Jan 05, 2022 referred to budget and revenue
May 26, 2021 print number 3277a
May 26, 2021 amend and recommit to budget and revenue
Jan 28, 2021 referred to budget and revenue

Votes

view votes

May 11, 2022 - Budget and Revenue committee Vote

S3277A
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Budget and Revenue committee vote details

Budget and Revenue Committee Vote: May 11, 2022

aye wr (1)

S3277 - Details

See Assembly Version of this Bill:
A7316
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8219, A10286

S3277 - Summary

Establishes sales tax exemptions for residential and commercial energy storage systems equipment.

S3277 - Sponsor Memo

S3277 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3277
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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  establishing  a  sales  tax
   exemption for energy storage
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1115 of the tax law is amended by  adding  two  new
 subdivisions (ll) and (mm) to read as follows:
   (LL)  THE  FOLLOWING  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
 RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
 TO  BE  GIVEN FOR, OR FOR THE USE OF, RESIDENTIAL ENERGY STORAGE SYSTEMS
 EQUIPMENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR  THE  PURPOSES
 OF  THIS  SUBDIVISION,  "RESIDENTIAL  ENERGY  STORAGE SYSTEMS EQUIPMENT"
 SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS  INSTALLED  IN  A
 RESIDENCE  THAT  STORES  ELECTRICITY  FOR USE AT A LATER TIME TO PROVIDE
 HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
   (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
 ENGAGED  IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRIC-
 ITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A  WRITTEN  AGREEMENT  UNDER
 WHICH SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL ENERGY SYSTEM STORAGE
 EQUIPMENT  THAT  IS:   (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF
 SUCH ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE PURCHASER
 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
 OR ELECTRICITY.
   (MM) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER  THIS  ARTICLE:  (1)
 RECEIPTS  FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED
 TO BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL  ENERGY  STORAGE  SYSTEMS
 EQUIPMENT  AND  THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES
 OF THIS SUBDIVISION, "COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT" SHALL
 MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON  NON-RE-
 SIDENTIAL  PREMISES  THAT  STORES ELECTRICITY FOR USE AT A LATER TIME TO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Co-Sponsors

S3277A (ACTIVE) - Details

See Assembly Version of this Bill:
A7316
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8219, A10286

S3277A (ACTIVE) - Summary

Establishes sales tax exemptions for residential and commercial energy storage systems equipment.

S3277A (ACTIVE) - Sponsor Memo

S3277A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3277--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, in relation to  establishing  a  sales  tax
   exemption for energy storage

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1115 of the tax law is amended by  adding  two  new
 subdivisions (ll) and (mm) to read as follows:
   (LL)  THE  FOLLOWING  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
 RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
 TO  BE  GIVEN FOR, OR FOR THE USE OF, RESIDENTIAL ENERGY STORAGE SYSTEMS
 EQUIPMENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR  THE  PURPOSES
 OF  THIS  SUBDIVISION,  "RESIDENTIAL  ENERGY  STORAGE SYSTEMS EQUIPMENT"
 SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS  INSTALLED  IN  A
 RESIDENCE  THAT  STORES  ELECTRICITY  FOR USE AT A LATER TIME TO PROVIDE
 HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
   (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
 ENGAGED  IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRIC-
 ITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A  WRITTEN  AGREEMENT  UNDER
 WHICH SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL ENERGY SYSTEM STORAGE
 EQUIPMENT  THAT  IS:   (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF
 SUCH ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE PURCHASER
 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
 OR ELECTRICITY.
   (MM) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER  THIS  ARTICLE:  (1)
 RECEIPTS  FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED
 TO BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL  ENERGY  STORAGE  SYSTEMS
 EQUIPMENT  AND THE COSTS OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES OF
 THIS SUBDIVISION, "COMMERCIAL ENERGY STORAGE  SYSTEMS  EQUIPMENT"  SHALL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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