NY State Senate Bill 2021-S3277A

Archive: Last Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

Date of Action	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

- May 11, 2022 - Budget And Revenue Committee Vote
  S3277A
  
  Aye
  
  6
  
  Nay
  
  0
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Budget And Revenue Committee Vote: May 11, 2022
      
      aye (6)
      
      Gounardes
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Salazar
      
      Weik
      
      aye wr (1)
      
      Rath III

Bill Amendments

Original

A (Active)

2021-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 Other Legislative Sessions:: 2019-2020: S8219, A10286
2023-2024: S4547, A4954
2025-2026: S1527, A313

2021-S3277 - Summary

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

2021-S3277 - Sponsor Memo

                                
 
BILL NUMBER: S3277

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a sales tax
exemption for energy storage

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would exempt, from state sales and use taxes, retail
sale and installation of energy storage equipment, for both residential
and commercial uses. The legislation would also provide local govern-
ments with the authority to exempt energy storage from local sales and
use taxes.

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1115 of the tax law by adding subdivisions

(11) and (mm) so that residential energy storage systems equipment and

the service of installing such systems are exempt from state sales and
use taxes.

Sections 2 and 3: Amends section 1210 of the tax law so that local
governments have the option to apply such exemptions locally.

 
JUSTIFICATION:

New York State tax law provides sales and use tax exemptions for a
number of activities, products, and services. Notably, the sale and
installation of residential and commercial solar energy equipment and
commercial fuel cells are exempt from the state sales and use tax and
certain localities have followed suit. The energy storage has attempted
to rely on existing sections of the state tax law to seek a similar
exemption from state sales and use taxes. For example, Section
1115(a)(12) of the tax law provides an exemption for machinery and
equipment for use and consumption directly and predominantly in the
production of electricity by generating. Section 1105-B of the tax law
also exempts parts, tools, and supplies used in the production of elec-
tricity for sale by generating. Receipts from the services of install-
ing, repairing, maintaining, or servicing such machinery, equipment,
parts, tools, and supplies are exempt from the tax imposed on these
services under section 1105(c) (3).

However, according to an advisory opinion (1) issued by the Department
of Tax and Finance in relation to a specific project, the energy storage
equipment must first be considered a generation facility, and section
1115(a) (12) of the tax law requires that the machinery and equipment be
used directly and predominantly in the production of electricity for
sale by generating. This interpretation is problematic for energy stor-
age which is typically used to inject energy into the energy grid less
than 50 percent of the time.  Moreover, energy storage is not considered
generation under Public Service Law, and thus attempting to define it as
generation for the purposes of tax law could create a more complex and
troublesome legal situation in relation to the treatment of storage for
other purposes.  In 2019, New York State codified the most aggressive
climate goals in the nation, requiring New York to achieve 100 percent
carbon-free energy by 2040 (The Climate Leadership and Community
Protection Act).  In addition to greenhouse gas reduction goals, the
CLCPA requires the state to have three gigawatts of energy storage
installed by 2030.  Energy storage is a key enabling technology to
achieve the 'state's renewable energy and climate goals, providing
increased grid flexibility, enabling the wide scale deployment of renew-
able energy, promoting efficient use of grid resources, and enhancing
grid resiliency. The state Public Service Commission recognized the
critical role for storage in its Energy Storage Order adopting the
state's roadmap for storage and authorizing the state Energy Research
and Development Authority (NYSERDA) to implement new incentive programs
for energy storage. While these efforts have jumpstarted energy storage
projects across the state, the cost of deploying and siting energy stor-
age remains high.  This legislation will help reduce the cost of deploy-
ing energy storage projects by providing an exemption from state taxes
for the sale and installation of energy storage equipment, both residen-
tial and commercial, and providing municipalities the option to grant
such exemptions for local sales tax. The legislation will give energy
storage technology similar tax exemptions to solar energy and fuels
cells, creating a fair and level playing field for clean energy technol-
ogies while stimulating the state's economy and creating new green
collar jobs.

 
PRIOR LEGISLATIVE HISTORY:

2019/20 S8219 - REFERRED TO BUDGET AND REVENUE

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
Immediately.

2021-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.

                                                            LBD07300-01-1

 S. 3277                             2
 
 PROVIDE HEATING, COOLING, HOT WATER AND/OR ELECTRICITY. SUCH ARRANGEMENT
 OR COMPONENTS SHALL NOT INCLUDE EQUIPMENT THAT IS PART  OF  A  NON-SOLAR
 ENERGY SYSTEM.
   (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 THE ELECTRICITY IS GENERATED BY COMMERCIAL ENERGY SYSTEM EQUIPMENT
 THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-
 TRICITY;  (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER
 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
 OR ELECTRICITY TO SUCH PREMISES.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part  WW  and  subparagraph  (i)  as  separately
 amended  by  section  5  of part Z of chapter 60 of the laws of 2016, is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million or by any county or school district, imposing the taxes  author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen of this chapter.  (ii) Any local law, ordinance  or  resolution
 enacted  by  any  city,  county  or  school district, imposing the taxes
 authorized by this subdivision, 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), THE RESIDEN-
 TIAL ENERGY STORAGE SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED
 FOR IN SUBDIVISION (LL), THE COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT
 AND ELECTRICITY EXEMPTION PROVIDED  FOR  IN  SUBDIVISION  (MM)  and  the
 clothing  and  footwear  exemption  provided  for in paragraph thirty of

 S. 3277                             3
 
 subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
 unless  such city, county or school district elects otherwise as to such
 residential solar energy systems equipment  and  electricity  exemption,
 such   commercial   solar   energy  systems  equipment  and  electricity
 exemption, commercial fuel cell electricity generating systems equipment
 and electricity generated by such equipment exemption or  such  clothing
 and footwear exemption.
   §  3.  Subdivision  (d)  of section 1210 of the tax law, as amended by
 section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
 read as follows:
   (d)  A local law, ordinance or resolution imposing any tax pursuant to
 this section, increasing or decreasing the rate of such  tax,  repealing
 or  suspending  such tax, exempting from such tax the energy sources and
 services described in paragraph three of subdivision (a) or of  subdivi-
 sion  (b)  of  this  section or changing the rate of tax imposed on such
 energy sources and services  or  providing  for  the  credit  or  refund
 described  in  clause  six  of subdivision (a) of section eleven hundred
 nineteen of this chapter, or electing or  repealing  the  exemption  for
 residential  solar  equipment  and  electricity  in  subdivision (ee) of
 section eleven hundred fifteen of this article,  or  the  exemption  for
 commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
 section eleven hundred fifteen of this article, or electing or repealing
 the exemption for commercial fuel cell  electricity  generating  systems
 equipment  and  electricity  generated  by such equipment in subdivision
 (kk) of section eleven hundred fifteen of this article, OR THE EXEMPTION
 FOR RESIDENTIAL ENERGY STORAGE EQUIPMENT OR ELECTRICITY  IN  SUBDIVISION
 (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, OR THE EXEMPTION
 FOR  COMMERCIAL ENERGY STORAGE EQUIPMENT AND ELECTRICITY IN SECTION (MM)
 OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must  go  into  effect
 only  on  one of the following dates: March first, June first, September
 first or December first; provided, that a local law, ordinance or resol-
 ution providing for the  exemption  described  in  paragraph  thirty  of
 subdivision  (a)  of  section  eleven hundred fifteen of this chapter or
 repealing any such exemption or a local  law,  ordinance  or  resolution
 providing for a refund or credit described in subdivision (d) of section
 eleven  hundred  nineteen of this chapter or repealing such provision so
 provided must go into effect only on March first.  No  such  local  law,
 ordinance  or  resolution  shall be effective unless a certified copy of
 such law, ordinance or resolution is mailed by registered  or  certified
 mail to the commissioner at the commissioner's office in Albany at least
 ninety  days  prior  to the date it is to become effective. However, the
 commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
 requirement  to a mailing of such certified copy by registered or certi-
 fied mail within a period of not less than thirty  days  prior  to  such
 effective  date  if  the commissioner deems such action to be consistent
 with the commissioner's duties under section  twelve  hundred  fifty  of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction provided for in section twelve hundred twenty-three of  this
 article  as  to  the  effective date of a tax and the notice requirement
 provided for therein are  applicable  and  have  not  been  waived,  the
 restriction  and  notice  requirement  in section twelve hundred twenty-
 three of this article shall also apply.
   § 4. This act shall take effect immediately.

co-Sponsors

2021-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 Other Legislative Sessions:: 2019-2020: S8219, A10286
2023-2024: S4547, A4954
2025-2026: S1527, A313

2021-S3277A (ACTIVE) - Summary

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

2021-S3277A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3277A

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a sales tax
exemption for energy storage

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would exempt, from state sales and use taxes, retail
sale and installation of energy storage equipment, for both residential
and commercial uses. The legislation would also provide local govern-
ments with the authority to exempt energy storage from local sales and
use taxes.

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1115 of the tax law by adding subdivisions

(11) and (mm) so that residential energy storage systems equipment and

the service of installing such systems are exempt from state sales and
use taxes.

Sections 2 and 3: Amends section 1210 of the tax law so that local
governments have the option to apply such exemptions locally.

 
JUSTIFICATION:

New York State tax law provides sales and use tax exemptions for a
number of activities, products, and services. Notably, the sale and
installation of residential and commercial solar energy equipment and
commercial fuel cells are exempt from the state sales and use tax and
certain localities have followed suit. The energy storage has attempted
to rely on existing sections of the state tax law to seek a similar
exemption from state sales and use taxes. For example,

Section 1115(a)(12) of the tax law provides an exemption for machinery
and equipment for use and consumption directly and predominantly in the
production of electricity by generating. Section 1105-B of the tax law
also exempts parts, tools, and supplies used in the production of elec-
tricity for sale by generating. Receipts from the services of install-
ing, repairing, maintaining, or servicing such machinery, equipment,
parts, tools, and supplies are exempt from the tax imposed on these
services under section 1105(c) (3).

However, according to an advisory opinion (1) issued by the Department
of Tax and Finance in relation to a specific project, the energy storage
equipment must first be considered a generation facility, and section
1115(a) (12) of the tax law requires that the machinery and equipment be
used directly and predominantly in the production of electricity for
sale by generating. This interpretation is problematic for energy stor-
age which is typically used to inject energy into the energy grid less
than 50 percent of the time. Moreover, energy storage is not considered
generation under Public Service Law, and thus attempting to define it as
generation for the purposes of tax law could create a more complex and
troublesome legal situation in relation to the treatment of storage for
other purposes. In 2019, New York State codified the most aggressive
climate goals in the nation, requiring New York to achieve 100 percent
carbon-free energy by 2040 (The Climate Leadership and Community
Protection Act). In addition to greenhouse gas reduction goals, the
CLCPA requires the state to have three gigawatts of energy storage
installed by 2030. Energy storage is a key enabling technology to
achieve the 'state's renewable energy and climate goals, providing
increased grid flexibility, enabling the wide scale deployment of renew-
able energy, promoting efficient use of grid resources, and enhancing
grid resiliency. The state Public Service Commission recognized the
critical role for storage in its Energy Storage Order adopting the
state's roadmap for storage and authorizing the state Energy Research
and Development Authority (NYSERDA) to implement new incentive programs
for energy storage. While these efforts have jumpstarted energy storage
projects across the state, the cost of deploying and siting energy stor-
age remains high. This legislation will help reduce the cost of deploy-
ing energy storage projects by providing an exemption from state taxes
for the sale and installation of energy storage equipment, both residen-
tial and commercial, and providing municipalities the option to grant
such exemptions for local sales tax. The legislation will give energy
storage technology similar tax exemptions to solar energy and fuels
cells, creating a fair and level playing field for clean energy technol-
ogies while stimulating the state's economy and creating new green
collar jobs.

 
PRIOR LEGISLATIVE HISTORY:

2019/20: S8219 - REFERRED TO BUDGET AND REVENUE

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Undetermined.

 
EFFECTIVE DATE:
Immediately.

2021-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.

                                                            LBD07300-04-1

 S. 3277--A                          2
 
 MEAN  AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RE-
 SIDENTIAL PREMISES 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 THE ELECTRICITY IS GENERATED BY COMMERCIAL ENERGY SYSTEM EQUIPMENT
 THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-
 TRICITY;  (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER
 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
 OR ELECTRICITY TO SUCH PREMISES.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part  WW  and  subparagraph  (i)  as  separately
 amended  by  section  5  of part Z of chapter 60 of the laws of 2016, is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million or by any county or school district, imposing the taxes  author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen of this chapter.  (ii) Any local law, ordinance  or  resolution
 enacted  by  any  city,  county  or  school district, imposing the taxes
 authorized by this subdivision, 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), THE RESIDEN-
 TIAL ENERGY STORAGE SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED
 FOR IN SUBDIVISION (LL), THE COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT
 AND ELECTRICITY EXEMPTION PROVIDED  FOR  IN  SUBDIVISION  (MM)  and  the
 clothing  and  footwear  exemption  provided  for in paragraph thirty of

 S. 3277--A                          3
 
 subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
 unless  such city, county or school district elects otherwise as to such
 residential solar energy systems equipment  and  electricity  exemption,
 such   commercial   solar   energy  systems  equipment  and  electricity
 exemption, commercial fuel cell electricity generating systems equipment
 and electricity generated by such equipment exemption or  such  clothing
 and footwear exemption.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  5  of part J of chapter 59 of the laws of 2021, is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    Notwith-
 standing  the  foregoing,  a  tax imposed by a city or county authorized
 under this subdivision shall not include the tax imposed on charges  for
 admission  to race tracks and simulcast facilities under subdivision (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance or resolution enacted by any city of less than one million  or  by
 any  county  or  school  district, imposing the taxes authorized by this
 subdivision, shall, notwithstanding any provision of law to the  contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal  property  for use or consumption directly and predominantly in
 the production of tangible personal property, gas, electricity,  refrig-
 eration  or  steam,  for sale, by manufacturing, processing, generating,
 assembly, refining, mining or extracting;  and  all  sales  of  tangible
 personal  property  for  use  or consumption predominantly either in the
 production of tangible personal property, for sale, by farming or  in  a
 commercial  horse  boarding operation, or in both; and all sales of fuel
 sold for use in commercial aircraft and general aviation aircraft;  and,
 unless such city, county or school district elects otherwise, shall omit
 the  provision  for credit or refund contained in clause six of subdivi-
 sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
 chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
 city, county or school district, imposing the taxes authorized  by  this
 subdivision,  shall  omit the residential solar energy systems equipment
 and electricity exemption provided for in subdivision (ee), the  commer-
 cial  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), THE RESIDENTIAL ENERGY STORAGE SYSTEMS
 EQUIPMENT  AND  ELECTRICITY  EXEMPTION PROVIDED FOR IN SUBDIVISION (LL),
 THE  COMMERCIAL  ENERGY  STORAGE  SYSTEMS  EQUIPMENT   AND   ELECTRICITY
 EXEMPTION PROVIDED FOR IN SUBDIVISION (MM) and the clothing and footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven  hundred  fifteen  of  this  chapter, unless such city, county or

 S. 3277--A                          4
 
 school district elects otherwise as to  such  residential  solar  energy
 systems equipment and electricity exemption, such commercial solar ener-
 gy  systems  equipment  and  electricity exemption, commercial fuel cell
 electricity  generating  systems  equipment and electricity generated by
 such equipment exemption or such clothing and footwear exemption.
   § 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (d) A local law, ordinance or resolution imposing any tax pursuant  to
 this  section,  increasing or decreasing the rate of such tax, repealing
 or suspending such tax, exempting from such tax the energy  sources  and
 services  described in paragraph three of subdivision (a) or of subdivi-
 sion (b) of this section or changing the rate of  tax  imposed  on  such
 energy  sources  and  services  or  providing  for  the credit or refund
 described in clause six of subdivision (a)  of  section  eleven  hundred
 nineteen  of  this  chapter,  or electing or repealing the exemption for
 residential solar equipment  and  electricity  in  subdivision  (ee)  of
 section  eleven  hundred  fifteen  of this article, or the exemption for
 commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
 section eleven hundred fifteen of this article, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk) of section eleven hundred fifteen of this article, OR THE EXEMPTION
 FOR  RESIDENTIAL  ENERGY STORAGE EQUIPMENT OR ELECTRICITY IN SUBDIVISION
 (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, OR THE EXEMPTION
 FOR COMMERCIAL ENERGY STORAGE EQUIPMENT AND ELECTRICITY  IN  SUBDIVISION
 (MM)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS ARTICLE must go into
 effect only on one of the following  dates:  March  first,  June  first,
 September first or December first; provided, that a local law, ordinance
 or  resolution providing for the exemption described in paragraph thirty
 of subdivision (a) of section eleven hundred fifteen of this chapter  or
 repealing  any  such  exemption  or a local law, ordinance or resolution
 providing for a refund or credit described in subdivision (d) of section
 eleven hundred nineteen of this chapter or repealing such  provision  so
 provided  must  go  into  effect only on March first. No such local law,
 ordinance or resolution shall be effective unless a  certified  copy  of
 such  law,  ordinance or resolution is mailed by registered or certified
 mail to the commissioner at the commissioner's office in Albany at least
 ninety days prior to the date it is to become  effective.  However,  the
 commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
 requirement to a mailing of such certified copy by registered or  certi-
 fied  mail  within  a  period of not less than thirty days prior to such
 effective date if the commissioner deems such action  to  be  consistent
 with  the  commissioner's  duties  under section twelve hundred fifty of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction  provided for in section twelve hundred twenty-three of this
 article as to the effective date of a tax  and  the  notice  requirement
 provided  for  therein  are  applicable  and  have  not been waived, the
 restriction and notice requirement in  section  twelve  hundred  twenty-
 three of this article shall also apply.
   §  5.  This act shall take effect immediately; provided, however, that
 section three of this act shall take effect on the same date and in  the
 same manner as part J of chapter 59 of the laws of 2021 takes effect.

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Senate Bill S3277A

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Archive: Last Bill Status - In Senate Committee Finance Committee

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May 11, 2022 - Budget And Revenue Committee Vote

Budget And Revenue Committee Vote: May 11, 2022

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Sponsored By

Kevin S. Parker

Archive: Last Bill Status - In Senate Committee Finance Committee

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2021-S3277 - Details

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co-Sponsors

Todd Kaminsky

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