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

                                  1887

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to clarifying an exemption from
  sales and compensating use taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision (hh) of section 1115 of the tax law, as added
by chapter 406 of the laws of 2012, is amended to read as follows:
  [(hh)] (II) Receipts from the retail sale of commercial  solar  energy
systems equipment and of the service of installing such systems shall be
exempt  from  taxes  imposed  by sections eleven hundred five and eleven
hundred [eleven] TEN of this article. For the purposes of this  subdivi-
sion, "commercial solar energy systems equipment" shall mean an arrange-
ment  or  combination of components installed upon non-residential prem-
ises that utilize solar radiation to produce energy designed to  provide
heating,  cooling,  hot  water  and/or  electricity. Such arrangement or
components shall not include equipment that is part of a non-solar ener-
gy system.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 406 of the laws  of  2012,  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
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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD06707-01-3

A. 1887                             2

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), the commercial solar  energy
systems  equipment exemption provided for in subdivision [(hh)] (II) and
the clothing and footwear exemption provided for in paragraph thirty  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, such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption.
  S 3. Subdivision (p) of section 1210 of the tax law, as added by chap-
ter 406 of the laws of 2012, is amended 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 commercial solar energy systems equipment exemption from state sales
and  compensating  use  taxes  described  in  subdivision [(hh)] (II) 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  subdivi-
sion  [(hh)]  (II)  of  section 1115 of the tax law shall also be exempt
from sales and compensating use taxes imposed in this jurisdiction.

A. 1887                             3

  Section two. This resolution shall take effect (CHOOSE ONE) January 1,
[(insert the year, but not earlier than the year 2012)] 2013 OR  SEPTEM-
BER  1,  (INSERT  ANY  YEAR  AFTER  2012) and shall apply to sales made,
services rendered and uses occurring on and after that date  in  accord-
ance  with the applicable transitional provisions in sections 1106, 1216
and 1217 of the New York tax law.
  S 4. This act shall take effect immediately.