S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3261
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced by M. of A. JENSEN -- 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 various products for the period commencing on Black Friday
   and ending after Christmas day

   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 47 to read as follows:
   (47) PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS  COMMENCING
 ON  THE  FOURTH FRIDAY IN NOVEMBER AND ENDING ON THE TWENTY-SIXTH DAY IN
 DECEMBER. FOR THE PURPOSES OF THIS PARAGRAPH THE TERM  "PRODUCTS"  SHALL
 INCLUDE BUT NOT BE LIMITED TO:
   (A)  CLOTHING,  FOOTWEAR,  JEWELRY,  HANDBAGS,  BOOK  BAGS, BACKPACKS,
 LUGGAGE, WALLETS, WATCHES;
   (B) SPORTING GOODS, CAMPING EQUIPMENT;
   (C) TOOLS  USED  FOR  HOME  IMPROVEMENT,  AUTOMOTIVE  MAINTENANCE  AND
 REPAIR;
   (D)  BOOKS, JOURNALS, PAPER, WRITING INSTRUMENTS, ART SUPPLIES, GREET-
 ING CARDS, POST CARDS,  PAINTINGS,  DRAWINGS,  PHOTOGRAPHS,  SCULPTURES,
 POTTERY, TEXTILES;
   (E) PLANTS, FLORAL ARRANGEMENTS;
   (F) COSMETICS, PERSONAL GROOMING ITEMS;
   (G)  MUSICAL INSTRUMENTS, COOKWARE, SMALL HOME APPLIANCES FOR RESIDEN-
 TIAL USE;
   (H) BEDDING, TOWELS, BATH ACCESSORIES;
   (I) FURNITURE; AND
   (J) TOYS, GAMES, VIDEO GAMES,  VIDEO  GAME  CONSOLES,  ANY  ASSOCIATED
 ACCESSORIES  FOR  VIDEO  GAME  CONSOLES,  HOME  ELECTRONICS,  COMPUTERS,
 PHONES, TABLETS, STEREO EQUIPMENT.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06568-01-3
 A. 3261                             2
              

 
   § 2. 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 PROVIDED IN
 PARAGRAPH FORTY-SEVEN OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS  ARTICLE  RELATING TO PRODUCTS PURCHASED FOR LESS THAN
 FIVE HUNDRED DOLLARS SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW,  ORDI-
 NANCE  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 PURSUANT TO THE AUTHORITY OF SUBDIVISION (A)  OF  SECTION
 TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 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) and the clothing and footwear exemption
 A. 3261                             3
 
 provided  for  in  paragraph thirty of 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  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing and footwear exemption.  ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
 DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
 THE  PRODUCTS  PURCHASED  FOR  LESS  THAN FIVE HUNDRED DOLLARS EXEMPTION
 PROVIDED FOR IN PARAGRAPH FORTY-SEVEN  OF  SUBDIVISION  (A)  OF  SECTION
 ELEVEN  HUNDRED  FIFTEEN  OF  THIS  CHAPTER, UNLESS SUCH CITY, COUNTY OR
 SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING  A
 POPULATION  OF  ONE  MILLION  OR MORE ENACTS THE RESOLUTION DESCRIBED IN
 SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  RESOL-
 UTION  OR  REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE
 OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES PURSUANT TO THE
 AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
 AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
 OF THIS SECTION OR AT THE TIME OF ANY SUCH  REPEAL;  PROVIDED,  FURTHER,
 THAT  ANY  SUCH  LOCAL  LAW,  ORDINANCE OR RESOLUTION AND SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN  THE  EVENT  A
 CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
 TY  OF  SUBDIVISION  (Q)  OF  THIS SECTION, SHALL BE FURTHER AMENDED, AS
 PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
 PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPTION  IN  ANY
 SUCH  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  OR  IN SUCH SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE PRODUCTS PURCHASED  FOR
 LESS  THAN  FIVE  HUNDRED  DOLLARS EXEMPTION IN PARAGRAPH FORTY-SEVEN OF
 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. (III)
 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  ELECTRIC-
 ITY EXEMPTION PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED
 FIFTEEN  OF  THIS CHAPTER, THE COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
 AND ELECTRICITY EXEMPTION PROVIDED  FOR  IN  SUBDIVISION  (II)  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  SCHOOL  DISTRICT ELECTS OTHERWISE AS TO
 EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT  AND  ELECTRICITY
 EXEMPTION,  SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRIC-
 ITY EXEMPTION OR SUCH CLOTHING AND FOOTWEAR EXEMPTION.  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE MOBILE
 TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVISION (CC) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
 OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
 A POPULATION OF ONE MILLION OR MORE REPEALS A  RESOLUTION  DESCRIBED  IN
 FORMER SUBDIVISION (P) OF THIS SECTION, SUCH REPEAL SHALL ALSO BE DEEMED
 TO  AMEND  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY
 IMPOSING SUCH TAXES PURSUANT  TO  THE  AUTHORITY  OF  THIS  SUBDIVISION,
 WHETHER  OR  NOT  SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY REPEALS
 ITS RESOLUTION ENACTED  PURSUANT  TO  FORMER  SUBDIVISION  (P)  OF  THIS
 SECTION; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION  AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE
 AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE REPEALS A  RESOLUTION
 A. 3261                             4
 
 ENACTED  PURSUANT  TO  THE  AUTHORITY  OF FORMER SUBDIVISION (P) OF THIS
 SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED
 EIGHTEEN OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS
 SERVICES  EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN
 SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS  THE  SAME  AS  THE
 MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS  CHAPTER.  (IV)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) 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 SCHOOL DISTRICT ELECTS OTHERWISE AS TO EITHER SUCH RESIDENTIAL
 SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION, SUCH COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  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]    CHAPTER,  or  the
 exemption  for commercial solar equipment and electricity in subdivision
 (ii) of section eleven hundred fifteen of  this  [article]  CHAPTER,  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]
 CHAPTER 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,  ordi-
 nance or resolution providing for a refund or credit described in subdi-
 vision (d) of section eleven hundred nineteen of this chapter or repeal-
 ing  such provision so provided must go into effect only on March first;
 PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR  RESOLUTION  PROVIDING
 FOR  THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A)
 OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY  SUCH
 EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY
 OF SUBDIVISION (Q) OF THIS SECTION PROVIDING SUCH EXEMPTION OR REPEALING
 SUCH  EXEMPTION  SO  PROVIDED  MAY GO INTO EFFECT IMMEDIATELY.   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 Alba-
 ny  at  least  ninety  days prior to the date it is to become effective.
 However, the commissioner may waive and reduce such  ninety-day  minimum
 A. 3261                             5
 
 notice  requirement to a mailing of such certified copy by registered or
 certified mail within a period of not less than  thirty  days  prior  to
 such effective date if the commissioner deems such action to be consist-
 ent 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. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (p) to read as follows:
   (P)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY HAVING A POPULATION OF
 ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED
 SEVEN OF THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS  LOCAL  LEGISLA-
 TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
 EXEMPTION FROM SUCH TAXES FOR THE SAME PRODUCTS PURCHASED FOR LESS  THAN
 FIVE  HUNDRED DOLLARS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
 DESCRIBED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION  ELEVEN
 HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET
 FORTH  IN  PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE
 WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF  THIS  SECTION,  SUCH
 ENACTMENT  OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH
 SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL
 BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN  DULY  ENACTED
 BY  THE  STATE  LEGISLATURE  AND  APPROVED  BY THE GOVERNOR. (2) FORM OF
 RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF LOCAL  LEGISLA-
 TIVE  BODY) AS FOLLOWS: SECTION ONE.  RECEIPTS FROM SALES OF AND CONSID-
 ERATION GIVEN OR CONTRACTED  TO  BE  GIVEN  FOR  PURCHASES  OF  PRODUCTS
 PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPT FROM STATE SALES AND
 COMPENSATING  USE TAXES PURSUANT TO PARAGRAPH FORTY-SEVEN OF SUBDIVISION
 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THE  TAX  LAW  SHALL  ALSO  BE
 EXEMPT  FROM  SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
 TION. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE  DATE)
 AND  SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE
 ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   § 6. The commissioner of taxation and finance is hereby authorized  to
 implement  the provisions of this act with respect to the elimination of
 the imposition of sales tax, additional taxes, and supplemental taxes on
 products purchased for less than five  hundred  dollars  and  all  other
 taxes so addressed by this act.
   §  7.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, next commencing at least ninety days after this act shall  have
 become  law  and  shall  apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of the  tax  law.  Effective
 immediately,  the addition, amendment and/or repeal of any rule or regu-
 lation necessary for the implementation of this  act  on  its  effective
 date are authorized to be made and completed on or before such effective
 date.