Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

Sponsor: MARCELLINO / Co-sponsor(s): AVELLA, DUANE, OPPENHEIMER / Committee: WAYS AND MEANS
Law Section: Tax Law / Law: Amd SS1115 & 1210, Tax L

S3674A-2011 Actions

Jun 20, 2012: referred to ways and means
Jun 20, 2012: DELIVERED TO ASSEMBLY
Jun 20, 2012: PASSED SENATE
May 14, 2012: ADVANCED TO THIRD READING
May 9, 2012: 2ND REPORT CAL.
May 8, 2012: 1ST REPORT CAL.724
Jan 31, 2012: REPORTED AND COMMITTED TO FINANCE
Jan 25, 2012: PRINT NUMBER 3674A
Jan 25, 2012: AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
Jan 4, 2012: REFERRED TO ENERGY AND TELECOMMUNICATIONS
Jun 24, 2011: COMMITTED TO RULES
Mar 31, 2011: ADVANCED TO THIRD READING
Mar 30, 2011: 2ND REPORT CAL.
Mar 29, 2011: 1ST REPORT CAL.275
Mar 1, 2011: REFERRED TO ENERGY AND TELECOMMUNICATIONS

S3674A-2011 Meetings

Energy and Telecommunications: Jan 31, 2012, Finance: May 8, 2012

S3674A-2011 Calendars

S3674A-2011 Votes

VOTE: COMMITTEE VOTE: - Energy and Telecommunications - Mar 29, 2011

Ayes (9): Maziarz, Alesi, Fuschillo, Griffo, O'Mara, Ritchie, Robach, Parker, Kennedy
Ayes W/R (3): Adams, Gianaris, Kruger

VOTE: COMMITTEE VOTE: - Energy and Telecommunications - Jan 31, 2012

Ayes (12): Maziarz, Alesi, Fuschillo, Griffo, O'Mara, Ritchie, Robach, Parker, Adams, Gianaris, Kennedy, Dilan

VOTE: COMMITTEE VOTE: - Finance - May 8, 2012

Ayes (33): DeFrancisco, Johnson, Alesi, Bonacic, Farley, Flanagan, Fuschillo, Golden, Griffo, Hannon, Lanza, Larkin, LaValle, Little, Marcellino, Nozzolio, Robach, Saland, Seward, Young, Breslin, Diaz, Dilan, Duane, Gianaris, Oppenheimer, Parker, Peralta, Perkins, Rivera, Stavisky, Stewart-Cousins, Squadron
Ayes W/R (2): Krueger, Montgomery

VOTE: FLOOR VOTE: - Jun 20, 2012

Ayes (60): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Excused (2): Espaillat, Huntley

S3674A-2011 Memo

BILL NUMBER:S3674A

TITLE OF BILL:
An act
to amend the tax law, in relation to
exempting energy-star appliances from state sales and compensating use
taxes and granting municipalities the option to provide such exemption;
and providing for the repeal of such
provisions
upon expiration thereof

PURPOSE:
This bill offers a sales tax exemption until April 1, 2015 on
the purchase of the following energy star qualified appliances;
clothes washers, dishwashers, refrigerators, room air conditioners,
ceiling fans, dehumidifiers, freezers, programmable thermostats, and
ventilating fans.

SUMMARY OF PROVISIONS:
This bill amends the tax law to grant a sales
tax exemption for the purchase of the following Energy Star qualified
appliances: clothes washers, dishwashers, refrigerators, room air
conditioners, ceiling fans, dehumidifiers, freezers, programmable
thermostats, and ventilating fans. This exemption expires on April 1,
2015. Energy Star is a joint program of the U.S. Environmental
Protection Agency and the U.S. Department of Energy setting strict
energy efficiency guidelines.

JUSTIFICATION:
ENERGY STAR qualified appliances incorporate advanced
technologies that use 10--50% less energy and water than standard
models. Changing to appliances that have earned the ENERGY STAR, and
the average homeowner can save $80 a year in energy costs, while
saving the environment. If just one in 10 homes used ENERGY STAR
qualified appliances, the change would be like planting 1.7 million
new acres of trees.

LEGISLATIVE HISTORY:
2008:    S.6944-B, Passed Senate 2008
2009-10: S.1161, Not considered

FISCAL IMPLICATIONS:
Minimal.

EFFECTIVE DATE:
This act shall take effect on April 1, 2013 and shall
expire and be deemed repealed on April 1, 2018.

S3674A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 3674--A
 2011-2012 Regular Sessions
 I N  SENATE
 March 1, 2011
 
 Introduced by Sens. MARCELLINO, AVELLA, DUANE, OPPENHEIMER -- read twice
 and ordered printed, and when printed to be committed to the Committee
 on  Energy  and  Telecommunications -- recommitted to the Committee on
 Energy and Telecommunications in accordance with Senate Rule 6, sec. 8
 -- committee discharged, bill amended, ordered  reprinted  as  amended
 and recommitted to said committee
 

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 44 to read as follows:

 (44) 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,  PROGRAMMABLE  THERMOSTAT, 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.
 

S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  3 of part GG of chapter 57 of the laws of 2010, 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
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09679-02-2
        S. 3674--A                          2
 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,
 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
 exemption provided for in subdivision (ee) and the clothing and footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven  hundred  fifteen  of  this  chapter  AND THE ENERGY-STAR PRODUCT
 EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR  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  exemption  or  such  clothing  and  footwear
 exemption OR SUCH ENERGY-STAR PRODUCT EXEMPTION.
 

S  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-FOUR 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
        S. 3674--A                          3
 FORTY-FOUR 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 2011) 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.
 

S 4. This act shall take effect April 1,  2013  and  shall  be  deemed
 repealed April 1, 2018.

S3674A-2011: Provides an exemption from state sales tax for energy-star appliances and grants municipalities the option to provide such exemption