Senate Bill S3677A

2015-2016 Legislative Session

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes

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Sponsored By

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2015-S3677 - Details

Current Committee:
Senate Energy And Telecommunications
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2013-2014 Legislative Session:
S2448

2015-S3677 - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2015-S3677 - Sponsor Memo

2015-S3677 - Bill Text download pdf

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

                                  3677

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- 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 or lease
  and installation of commercial fuel cell electric generating equipment
  or the sale of electricity generated  by  such  equipment  from  state
  sales  and compensating use tax 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 (jj) to read as follows:
  (JJ) (1) RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL FUEL  CELL  ELEC-
TRIC  GENERATING 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.
  (2)  RECEIPTS  FROM  THE  LEASE  OF  FUEL  CELL ELECTRICITY GENERATING
SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS UNDER  A
WRITTEN  AGREEMENT  THAT  SPANS  AT LEAST TEN YEARS WHERE SUCH EQUIPMENT
OWNED BY A PERSON OTHER THAN THE TAXPAYER  IS  INSTALLED  IN  CONNECTION
WITH  A  COMMERCIAL PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II)
WHICH IS USED BY THE TAXPAYER AT HIS OR HER COMMERCIAL PREMISES  AT  THE
TIME  THE FUEL CELL ELECTRICITY GENERATING SYSTEM IS PLACED INTO SERVICE
SHALL BE EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED  FIVE  AND
ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (3)  RECEIPTS  FROM  PURCHASE  OF POWER UNDER A WRITTEN AGREEMENT THAT
SPANS AT LEAST TEN YEARS WHEREUNDER THE POWER PURCHASED IN GENERATED  BY
FUEL  CELL  ELECTRICITY  GENERATING  SYSTEMS EQUIPMENT OWNED BY A PERSON
OTHER THAN THE TAXPAYER WHICH IS INSTALLED IN CONNECTION WITH COMMERCIAL
PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II) USED BY THE TAXPAY-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08744-01-5

              

co-Sponsors

2015-S3677A (ACTIVE) - Details

Current Committee:
Senate Energy And Telecommunications
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2013-2014 Legislative Session:
S2448

2015-S3677A (ACTIVE) - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2015-S3677A (ACTIVE) - Sponsor Memo

2015-S3677A (ACTIVE) - Bill Text download pdf

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

                                 3677--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced by Sens. FUNKE, AVELLA -- read twice and ordered printed, and
  when printed to be committed to the Committee on Energy and Telecommu-
  nications  --  recommitted to the Committee on Energy and Telecommuni-
  cations 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 the sale or lease
  and installation of commercial fuel cell electric generating equipment
  or the sale of electricity generated  by  such  equipment  from  state
  sales  and compensating use tax 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 (kk) to read as follows:
  (KK) (1) RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL FUEL  CELL  ELEC-
TRIC  GENERATING 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.
  (2)  RECEIPTS  FROM  THE  LEASE  OF  FUEL  CELL ELECTRICITY GENERATING
SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS UNDER  A
WRITTEN  AGREEMENT  THAT  SPANS  AT LEAST TEN YEARS WHERE SUCH EQUIPMENT
OWNED BY A PERSON OTHER THAN THE TAXPAYER  IS  INSTALLED  IN  CONNECTION
WITH  A  COMMERCIAL PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II)
WHICH IS USED BY THE TAXPAYER AT HIS OR HER COMMERCIAL PREMISES  AT  THE
TIME  THE FUEL CELL ELECTRICITY GENERATING SYSTEM IS PLACED INTO SERVICE
SHALL BE EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED  FIVE  AND
ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (3)  RECEIPTS  FROM  PURCHASE  OF POWER UNDER A WRITTEN AGREEMENT THAT
SPANS AT LEAST TEN YEARS WHEREUNDER THE POWER PURCHASED IN GENERATED  BY
FUEL  CELL  ELECTRICITY  GENERATING  SYSTEMS EQUIPMENT OWNED BY A PERSON

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08744-02-6
              

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