Assembly Bill A3075

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3075
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2025
                                ___________
 
 Introduced  by M. of A. DILAN -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting energy star appli-
   ances from state sales and compensating use taxes and granting munici-
   palities the option to provide such exemption; and providing  for  the
   repeal of such provisions upon expiration thereof
 
   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) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
 QUALIFIES  AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
 RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL  BE  EXEMPT  FROM
 THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
 CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
 FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND  VENTILATING
 FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
 THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
   § 2. Subparagraph (ii) of 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:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty or school district, imposing the taxes authorized  by  this  subdivi-
 sion,  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) and the clothing and footwear exemption
 provided  for in paragraph thirty of subdivision (a) AND THE ENERGY STAR
 PRODUCT EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-SEVEN  OF  SUBDIVISION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05019-01-5
              

 A. 3075                             2
 
 (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 OR SUCH ENERGY STAR PRODUCT EXEMPTION.
   § 3. 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 LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
 THE  ENERGY STAR PRODUCT EXEMPTION 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 EXEMPTIONS AS IF  THEY
 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 LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE  OF,  PROPERTY  AND  SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-SEVEN OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO
 BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
 DICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
 THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2026) AND SHALL APPLY TO SALES
 MADE, SERVICES RENDERED AND USES OCCURRING ON AND  AFTER  THAT  DATE  IN
 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
 1216 AND 1217 OF THE NEW YORK TAX LAW.
   § 4. This act shall take effect April 1, 2026, and shall expire and be
 deemed repealed April 1, 2031.