S T A T E O F N E W Y O R K ________________________________________________________________________ 3203 2011-2012 Regular Sessions I N S E N A T E February 11, 2011 ___________ Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommuni- cations AN ACT to amend the tax law, in relation to exempting the sale and installation of commercial solar energy systems equipment from state sales and compensating use taxes and granting municipalities the option to grant such exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (gg) to read as follows: 3 (GG) RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL SOLAR ENERGY SYSTEMS 4 EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS, PROVIDED BY A 5 RETAILER THAT HAS CERTIFIED TO THE DEPARTMENT THAT SUCH SYSTEMS ARE 6 INSTALLED BY WORKERS WHO ARE RESIDENTS OF THIS STATE, SHALL BE EXEMPT 7 FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED 8 ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS SUBDIVISION, "COMMER- 9 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI- 10 NATION OF COMPONENTS INSTALLED UPON NON-RESIDENTIAL PREMISES THAT 11 UTILIZE SOLAR RADIATION TO PRODUCE ENERGY DESIGNED TO PROVIDE HEATING, 12 COOLING, HOT WATER AND/OR ELECTRICITY. SUCH ARRANGEMENT OR COMPONENTS 13 SHALL NOT INCLUDE EQUIPMENT THAT IS PART OF A NON-SOLAR ENERGY SYSTEM. 14 S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 15 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 16 amended to read as follows: 17 (1) Either, all of the taxes described in article twenty-eight of this 18 chapter, at the same uniform rate, as to which taxes all provisions of 19 the local laws, ordinances or resolutions imposing such taxes shall be 20 identical, except as to rate and except as otherwise provided, with the 21 corresponding provisions in such article twenty-eight, including the 22 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. LBD08775-01-1 S. 3203 2 1 provisions of such article twenty-eight can be made applicable to the 2 taxes imposed by such city or county and with such limitations and 3 special provisions as are set forth in this article. The taxes author- 4 ized under this subdivision may not be imposed by a city or county 5 unless the local law, ordinance or resolution imposes such taxes so as 6 to include all portions and all types of receipts, charges or rents, 7 subject to state tax under sections eleven hundred five and eleven 8 hundred ten of this chapter, except as otherwise provided. (i) Any local 9 law, ordinance or resolution enacted by any city of less than one 10 million or by any county or school district, imposing the taxes author- 11 ized by this subdivision, shall, notwithstanding any provision of law to 12 the contrary, exclude from the operation of such local taxes all sales 13 of tangible personal property for use or consumption directly and 14 predominantly in the production of tangible personal property, gas, 15 electricity, refrigeration or steam, for sale, by manufacturing, proc- 16 essing, generating, assembly, refining, mining or extracting; and all 17 sales of tangible personal property for use or consumption predominantly 18 either in the production of tangible personal property, for sale, by 19 farming or in a commercial horse boarding operation, or in both; and, 20 unless such city, county or school district elects otherwise, shall omit 21 the provision for credit or refund contained in clause six of subdivi- 22 sion (a) or subdivision (d) of section eleven hundred nineteen of this 23 chapter. (ii) Any local law, ordinance or resolution enacted by any 24 city, county or school district, imposing the taxes authorized by this 25 subdivision, shall omit the residential solar energy systems equipment 26 exemption provided for in subdivision (ee), THE COMMERCIAL SOLAR ENERGY 27 SYSTEMS EQUIPMENT EXEMPTION PROVIDED FOR IN SUBDIVISION (GG) OF SUCH 28 SECTION and the clothing and footwear exemption provided for in para- 29 graph thirty of subdivision (a) of section eleven hundred fifteen of 30 this chapter, unless such city, county or school district elects other- 31 wise as to either such residential solar energy systems equipment 32 exemption, SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT EXEMPTION or 33 such clothing and footwear exemption. 34 S 3. Section 1210 of the tax law is amended by adding a new subdivi- 35 sion (p) to read as follows: 36 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 37 NANCE OR RESOLUTION TO THE CONTRARY: 38 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE 39 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN 40 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED 41 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS 42 THE COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT EXEMPTION FROM STATE SALES 43 AND COMPENSATING USE TAXES DESCRIBED IN SUBDIVISION (GG) OF SECTION 44 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE 45 FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON 46 COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS 47 SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN 48 AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN 49 HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY 50 HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE 51 GOVERNOR. 52 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 53 LOCAL LEGISLATIVE BODY) AS FOLLOWS: 54 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR 55 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES 56 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO SUBDIVI- S. 3203 3 1 SION (GG) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES 2 AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION. 3 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT JANUARY 1, (INSERT THE 4 YEAR, BUT NOT EARLIER THAN THE YEAR 2012) AND SHALL APPLY TO SALES MADE, 5 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD- 6 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216 7 AND 1217 OF THE NEW YORK TAX LAW. 8 S 4. This act shall take effect immediately, provided that section one 9 of this act shall take effect on the first of January next succeeding 10 the date on which this act shall have become a law.