assembly Bill A7316

2021-2022 Legislative Session

Establishes a sales tax exemption for energy storage

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
May 05, 2021 referred to ways and means

Co-Sponsors

A7316 (ACTIVE) - Details

See Senate Version of this Bill:
S3277
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A10286, S8219

A7316 (ACTIVE) - Summary

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

A7316 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7316
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 5, 2021
                                ___________
 
 Introduced by M. of A. CUSICK -- 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
   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
 MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON  NON-RE-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07300-03-1