Exempts the sale and installation of commercial solar energy systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

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S3203A-2011 Actions

• Aug 17, 2012: APPROVAL MEMO.7
• Aug 17, 2012: SIGNED CHAP.406
• Aug 6, 2012: DELIVERED TO GOVERNOR
• Jun 21, 2012: returned to senate
• Jun 21, 2012: passed assembly
• Jun 21, 2012: ordered to third reading rules cal.536
• Jun 21, 2012: substituted for a5522b
• May 31, 2012: referred to ways and means
• May 31, 2012: DELIVERED TO ASSEMBLY
• May 31, 2012: PASSED SENATE
• May 21, 2012: ADVANCED TO THIRD READING
• May 16, 2012: 2ND REPORT CAL.
• May 15, 2012: 1ST REPORT CAL.792
• Apr 18, 2012: REPORTED AND COMMITTED TO FINANCE
• Jan 13, 2012: PRINT NUMBER 3203B
• Jan 13, 2012: PRINT NUMBER 3203A
• Jan 13, 2012: AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
• Jan 4, 2012: REFERRED TO ENERGY AND TELECOMMUNICATIONS
• Jun 24, 2011: COMMITTED TO RULES
• Jun 7, 2011: ADVANCED TO THIRD READING
• Jun 6, 2011: 2ND REPORT CAL.
• Jun 2, 2011: 1ST REPORT CAL.957
• May 3, 2011: PRINT NUMBER 3203A
• May 3, 2011: AMEND AND RECOMMIT TO FINANCE
• Apr 12, 2011: REPORTED AND COMMITTED TO FINANCE
• Feb 11, 2011: REFERRED TO ENERGY AND TELECOMMUNICATIONS

S3203A-2011 Meetings

Finance: Jun 2, 2011

S3203A-2011 Calendars

Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011 , Floor Calendar: Jun 13, 2011 , Floor Calendar: Jun 14, 2011 , Floor Calendar: Jun 15, 2011 , Floor Calendar: Jun 16, 2011 , Floor Calendar: Jun 17, 2011 , Floor Calendar: Jun 21, 2011 , Floor Calendar: Jun 22, 2011 , Floor Calendar: Jun 23, 2011 , Floor Calendar: Jun 24, 2011

S3203A-2011 Votes

S3203A-2011 Memo

BILL NUMBER:S3203A

TITLE OF BILL:
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

PURPOSE OR GENERAL IDEA OF THE BILL:
Exempts the sale and installation of commercial solar energy systems
equipment from sales and compensating use taxes.

SUMMARY OF PROVISIONS:
Receipts from the retail sale of commercial solar energy systems
equipment and the service of installing such systems, shall be exempt
from taxes imposed by sections eleven hundred five and eleven hundred
eleven of this article. For the purposes of this subdivision,
commercial solar energy systems equipment shall mean an arrangement
or combination of components installed upon nonresidential premises
that utilize solar radiation to produce energy designed to provide
heating, cooling, hot water/or electricity. Such arrangement or
components shall not include equipment that is part of a non-solar
energy system.

JUSTIFICATION:
If we are to achieve the goal of 45% of New York State's electricity
needs through clean renewable energy and improved energy efficiency
by 2015, then we must provide incentives to encourage businesses to
install solar energy systems just as we have done with homeowners.
Currently, businesses must pay state and local taxes that can add
thousands of dollars onto an installation that is already very
costly. Eliminating all state sales taxes and providing local
municipalities an option to eliminate their portion as well, will
encourage more commercial solar installations. Coupled with the
state's new net-metering legislation for commercial consumers, a
commercial sales tax exemption will provide a more realistic
investment climate for businesses. Because of their size, the
installation of commercial solar energy systems will significantly
advance New York State's obligation to meet its Renewable Portfolio
Standard of renewable energy sources by 2015. A commercial solar
sales tax exemption will help to stimulate and rebuild our economy,
create green collar jobs and reduce our dependence on foreign oil
while fighting global warming and protecting our environment.

LEGISLATIVE HISTORY:
04/27/09 REFERRED TO ENERGY AND TELECOMMUNICATIONS
01/06/10 REFERRED TO ENERGY AND TELECOMMUNICATIONS
03/15/10 AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
03/15/10 PRINT NUMBER 5074A

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:


This act shall take effect immediately, provided that section one of
this act shall take effect on the first of January next succeeding
the date on which this act shall have become a law.

S3203A-2011 Text

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

                                   3203--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                              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 -- reported favorably from said committee and committed to the
    Committee  on  Finance  -- committee discharged, bill amended, ordered
    reprinted as amended and recommitted to said committee

  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:


    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
  subdivision (gg) to read as follows:

    (GG)  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 OF THIS ARTICLE. FOR THE PURPOSES OF THIS  SUBDIVISION,  "COMMER-
  CIAL SOLAR ENERGY SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBI-
  NATION  OF  COMPONENTS  INSTALLED  UPON  NON-RESIDENTIAL  PREMISES  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 ENERGY SYSTEM.
    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.
                                                             LBD08775-02-1

 S. 3203--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), THE COMMERCIAL SOLAR ENERGY
  SYSTEMS EQUIPMENT EXEMPTION PROVIDED FOR IN  SUBDIVISION  (GG)  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.  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 COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT EXEMPTION FROM STATE SALES
  AND COMPENSATING USE TAXES DESCRIBED  IN  SUBDIVISION  (GG)  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-

 S. 3203--A                          3

  SION (GG) 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 JANUARY 1, (INSERT THE
  YEAR, BUT NOT EARLIER THAN THE YEAR 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, provided that section one
  of this act shall take effect on the first of  January  next  succeeding
  the date on which this act shall have become a law.