Senate Bill S5465

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5465
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 21, 2025
                                ___________
 
 Introduced  by  Sens. COMRIE, HELMING, ROLISON -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations
 
 AN ACT to amend the tax law, in relation to  authorizing  municipalities
   to  adopt  a sales tax exemption for clothing and footwear after March
   first; 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 (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09741-01-5
              

 S. 5465                             2
 
 of this chapter [or] MAY GO INTO EFFECT NO LATER THAN AUGUST FIRST; AND,
 PROVIDED  FURTHER,  THAT  A LOCAL LAW, ORDINANCE OR RESOLUTION repealing
 [any such] THE exemption DESCRIBED IN PARAGRAPH  THIRTY  OF  SUBDIVISION
 (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER 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 commission-
 er'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 certified 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 resol-
 ution. 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.
   § 2. Severability.  If any provision of this act or if any application
 thereof to any person or circumstance is held invalid, the remainder  of
 this  act  and  the  application  of  the provision to other persons and
 circumstances shall not be affected thereby.
   § 3. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on January 1, 2026.