S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                        3674--A

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                     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:

    1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
    4  QUALIFIES AS AN ENERGY-STAR PRODUCT PURSUANT TO THE UNITED STATES  ENVI-
    5  RONMENTAL  PROTECTION  AGENCY  ENERGY-STAR PROGRAM, SHALL BE EXEMPT FROM
    6  THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
    7  CLOTHES WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER,  CEILING
    8  FAN,  DEHUMIDIFIER,  FREEZER,  PROGRAMMABLE  THERMOSTAT, AND VENTILATING
    9  FAN. THE EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT  APPLY  TO
   10  THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY-STAR PRODUCTS.
   11    S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
   12  amended  by  section  3 of part GG of chapter 57 of the laws of 2010, is
   13  amended to read as follows:
   14    (1) Either, all of the taxes described in article twenty-eight of this
   15  chapter, at the same uniform rate, as to which taxes all  provisions  of
   16  the  local  laws, ordinances or resolutions imposing such taxes shall be
   17  identical, except as to rate and except as otherwise provided, with  the
   18  corresponding  provisions  in  such  article twenty-eight, including the
   19  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

    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) and the clothing and footwear
   27  exemption provided for in paragraph thirty of subdivision (a) of section
   28  eleven  hundred  fifteen  of  this  chapter  AND THE ENERGY-STAR PRODUCT
   29  EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF
   30  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, unless such city, county
   31  or  school district elects otherwise as to either such residential solar
   32  energy  systems  equipment  exemption  or  such  clothing  and  footwear
   33  exemption OR SUCH ENERGY-STAR PRODUCT 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 ENERGY-STAR PRODUCT EXEMPTION FROM STATE SALES AND COMPENSATING  USE
   43  TAXES  DESCRIBED  IN  PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) 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 PARAGRAPH

       S. 3674--A                          3

    1  FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL  ALSO
    2  BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
    3  DICTION.
    4    SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
    5  THE YEAR, BUT NOT EARLIER THAN THE YEAR 2011) AND SHALL APPLY  TO  SALES
    6  MADE,  SERVICES  RENDERED  AND  USES OCCURRING ON AND AFTER THAT DATE IN
    7  ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
    8  1216 AND 1217 OF THE NEW YORK TAX LAW.
    9    S 4. This act shall take effect April 1,  2013  and  shall  be  deemed
   10  repealed April 1, 2018.