S T A T E   O F   N E W   Y O R K
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                                  3230

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 24, 2013
                               ___________

Introduced by M. of A. RABBITT, RAIA, FINCH -- read once and referred to
  the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to exempting electric vehicles
  from state sales and  compensating  use  taxes  and  granting  munici-
  palities the option to provide such exemption

  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 ELECTRIC VEHICLES, AS DESCRIBED IN 15 USCS S
2502(3), SHALL BE EXEMPT FROM THE SALES TAX PROVISIONS OF SECTION ELEVEN
HUNDRED FIVE OF THIS ARTICLE. THE EXEMPTION PROVIDED FOR IN THIS  SUBDI-
VISION  SHALL  NOT  APPLY TO THE RENTAL, LEASING, REPAIR OR SERVICING OF
SUCH ELECTRIC CARS.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended 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-
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

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05250-01-3

A. 3230                             2

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)  and  the
clothing  and  footwear  exemption  provided  for in paragraph thirty of
subdivision (a) of section eleven hundred fifteen of  this  chapter  AND
ELECTRIC  VEHICLE  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,  such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption OR SUCH ELECTRIC VEHICLE EXEMPTION.
  S  3.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) 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 ELECTRIC VEHICLE 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 EXEMPT FROM
STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH  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 JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  JUNE  1,  (INSERT  THE
YEAR,  BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY TO SALES MADE
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 June 1, 2013 and shall apply to sales
of electric vehicles occurring on or after such effective date.