NY State Senate Bill 2013-S4130

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to investigations and government operations
Mar 11, 2013	referred to investigations and government operations

2013-S4130 (ACTIVE) - Details

See Assembly Version of this Bill:: A52
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1101, 1115, 1107, 1109 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A2411
2011-2012: A5805

2013-S4130 (ACTIVE) - Summary

Provides a tax exemption on certain non-commercial energy star appliances; applies exemption on the first Saturday and Sunday of May and September on Energy Star appliances which cost less than twenty-five hundred dollars; permits local legislation for exemptions on county/city level.

2013-S4130 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4130

TITLE OF BILL:  An act to amend the tax law, in relation to providing
a sales and compensating use tax exemption on non-commercial Energy
Star appliances

PURPOSE: The purpose of this bill is to incentivize the purchase of
energy star products to reduce energy consumption and lower consumers'
energy bills by allowing two annual tax holiday weekends on these
products per year.

SUMMARY OF PROVISIONS: This legislation amends the following sections
of the tax law: subdivision (b) of section 1101 by adding a new
paragraph 39, subdivision (a) of section 1115 by,adding a new
paragraph 44, clause 9 of subdivision (b) of section 1107 as amended
by section 78 of part A of chapter 56 of the laws of 1998, subdivision
(0 of section 1109 as added by section 118-a of part A of chapter 389
of the laws of 1997, subparagraph (ii) of paragraph I of subdivision
(a) of section 1210 as amended by section 3 of part GG of chapter 57
of the laws of 2010, subdivision (d) of section 1210 as amended by
section 37 of part S-1 of chapter 57 of the laws of 2009, and section
1210 is amended by adding a new subdivision (q).

JUSTIFICATION: The widespread use of Energy Star compliant products
Promoted by this bill will reduce long-term spending on electricity
and heating fuel while simultaneously reducing greenhouse gas

emissions and the need for imported oil.

According to the Federal Energy Information Administration, New York
State households consumed more than 1.2 quadrillion BTU's of energy in
the last year measured. This represents more than 1% of all energy
consumed across all economic sectors in the United States as a whole.
New York energy consumers also face the 41th highest cost per-unit of
electricity, more than 43% above the national average. The increasing
cost of energy stands as one of the most daunting challenges to the
future of our state economy and to the fiscal well-being of our
residents. One solution to this problem is to create incentives for
electricity consumers in our state to purchase more efficient,
Energy-Star designated appliances to replace their old and inefficient
equipment. Although these products are slightly more expensive than
non Energy. Star products, Energy Star products last longer and are
more efficient over the life of the appliance. By removing sales-tax
on these select products for a limited time, this legislation will
create an incentive for consumers to purchase the more energy
efficient products and will increase awareness of the program and its
potential benefits.

Energy Star is a joint program of the U.S. Department of Energy and
the Environmental Protection Agency created to provide information to
consumers to allow them to make energy-efficient purchasing decisions.
The Energy Star designation is given to products that are among the
top 25% in terms of efficiency when compared with other products in
their category. Estimates have shown. that purchasing Energy
Star-reducts can reduce an average consumer's total energy cost by as
much as one-third.


LEGISLATIVE HISTORY:  A5805 (2011-2012) A.2411 (2009-2010)

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to sales made and uses occurring during exemption periods on or after
that date in accordance with the applicable transitional provisions of
sections 1106 and 1217 of the tax law.

2013-S4130 (ACTIVE) - Bill Text download pdf

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

                                  4130

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 11, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law,  in  relation  to  providing  a  sales  and
  compensating  use  tax  exemption on non-commercial Energy Star appli-
  ances

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

  Section  1.  Subdivision (b) of section 1101 of the tax law is amended
by adding a new paragraph 39 to read as follows:
  (39) NEW ENERGY STAR APPLIANCE.  A RESIDENTIAL REFRIGERATOR,  COMBINA-
TION  RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL
CLOTHES WASHER, RESIDENTIAL COMPACT FLUORESCENT LIGHT BULBS, RESIDENTIAL
BATTERY CHARGER, NON-COMMERCIAL WATER COOLER, NON-COMMERCIAL CEILING FAN
WITH  OR WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COM-
MERCIAL DISHWASHER, ROOM  OR  CENTRAL  AIR  CONDITIONER,  NON-COMMERCIAL
FURNACE,  NON-COMMERCIAL  BOILER  AND  NON-COMMERCIAL  HOT WATER HEATER,
NON-COMMERCIAL DEHUMIDIFIER, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT  AND
NON-COMMERCIAL  ROOM  AIR  CLEANER  WHICH  IS SOLD FOR THE FIRST TIME AT
RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS LABELED  WITH,  AN
ENERGY  STAR  LABEL  BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG
THE MANUFACTURER, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY  AND
THE UNITED STATES DEPARTMENT OF ENERGY.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) DURING THE FIRST SATURDAY AND SUNDAY OF MAY AND THE FIRST  SATUR-
DAY  AND  SUNDAY OF SEPTEMBER, NEW ENERGY STAR APPLIANCES THAT COST LESS
THAN TWO THOUSAND FIVE HUNDRED DOLLARS, PROVIDED, HOWEVER THAT  IF  SUCH
APPLIANCES  COST  THE  INDIVIDUAL  MORE  THAN  TWO THOUSAND FIVE HUNDRED
DOLLARS, THE FIRST TWO THOUSAND FIVE HUNDRED  DOLLARS  SHALL  BE  EXEMPT
FROM SALES AND USE TAXES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03357-02-3

S. 4130                             2

  S  3.  Clause  9 of subdivision (b) of section 1107 of the tax law, as
amended by section 78 of part A of chapter 56 of the laws  of  1998,  is
amended to read as follows:
  (9)  Except  as  otherwise provided by law, the [exemption] EXEMPTIONS
provided for in paragraph thirty of subdivision (a)  of  section  eleven
hundred   fifteen  relating  to  clothing  and  footwear  AND  PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING
TO NEW ENERGY STAR APPLIANCES shall not apply.
  S 4. Subdivision (f) of section 1109 of  the  tax  law,  as  added  by
section  118-a  of part A of chapter 389 of the laws of 1997, is amended
to read as follows:
  (f) The [exemption] EXEMPTIONS  contained  in  [paragraph]  PARAGRAPHS
thirty  AND  FORTY-FOUR  of  subdivision  (a)  of section eleven hundred
fifteen of this article shall not apply.
  S 5. Subparagraph (ii) of 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:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized  by  this  subdivi-
sion,   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)  AND  THE NEW ENERGY STAR APPLIANCES 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 NEW ENERGY
STAR APPLIANCES EXEMPTION.
  S 6. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or  December  first;
provided,  that  a  local law, ordinance or resolution providing for the
exemption described in paragraph thirty OR FORTY-FOUR of subdivision (a)
of section eleven hundred fifteen of this chapter or repealing any  such
exemption or a local law, ordinance or resolution providing for a refund
or  credit  described in subdivision (d) of section eleven hundred nine-
teen of this chapter or repealing such provision so provided OR A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDING  SUCH  EXEMPTION  must  go  into effect only on March
first. No such local law, ordinance or  resolution  shall  be  effective
unless  a  certified copy of such law, ordinance or resolution is mailed
by registered or certified mail to the commissioner at  the  commission-
er's  office  in  Albany at least ninety days prior to the date it is to
become effective. However, the commissioner may waive  and  reduce  such
ninety-day  minimum  notice  requirement  to a mailing of such certified

S. 4130                             3

copy by registered or certified mail within a period of  not  less  than
thirty  days prior to such effective date if the commissioner deems such
action to be consistent with the  commissioner's  duties  under  section
twelve hundred fifty of this article and the commissioner acts by resol-
ution.  Where  the  restriction  provided  for in section twelve hundred
twenty-three of this article as to the effective date of a tax  and  the
notice requirement provided for therein are applicable and have not been
waived, the restriction and notice requirement in section twelve hundred
twenty-three of this article shall also apply.
  S  7.  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 EXEMPTION FROM SUCH TAXES FOR  THE
SAME NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING
USE  TAXES,  DURING  THE  SAME PERIODS EACH YEAR, DESCRIBED IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
CHAPTER  BY ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARA-
GRAPH 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 EXEMPTION AS IF IT 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, NEW ENERGY STAR APPLI-
ANCES EXEMPT FROM STATE SALES AND COMPENSATING  USE  TAXES  PURSUANT  TO
PARAGRAPH  44 OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK TAX LAW
SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN
THIS  JURISDICTION,  DURING THE SAME PERIODS SET FORTH IN SUCH PARAGRAPH
44.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2015 AND SHALL
APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE  EXEMPTIONS
PERIODS  EACH  YEAR,  IN  ACCORDANCE  WITH  THE  APPLICABLE TRANSITIONAL
PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW.
  S 8. Notwithstanding any other provision of state or local law,  ordi-
nance  or  resolution  to  the contrary: (a) Any county or city imposing
sales and compensating use taxes pursuant to the authority of subpart  B
of  part 1 of article 29 of the tax law, acting through its local legis-
lative body, is hereby authorized and empowered to elect to provide  the
exemption  from  such  taxes  for new Energy Star appliances exempt from
state sales and compensating use taxes  described  in  paragraph  44  of
subdivision  (a)  of  section  1115  of  the  tax  law,  for the periods
described therein, whether such taxes are imposed by  local  law,  ordi-
nance  or  resolution,  by enacting a resolution exactly in the form set
forth in subdivision (c) of this  section;  whereupon,  upon  compliance
with  the  provisions of subdivision (d) of this section, such enactment
of such resolution shall be deemed to amend such local law, ordinance or
resolution imposing such taxes, and such local law, ordinance or  resol-
ution shall thenceforth be deemed to incorporate such exemption for such
periods.

S. 4130                             4

  (b)  Any  city  of  one  million or more in which the taxes imposed by
section 1107 of the tax law are in  effect,  acting  through  its  local
legislative body, is hereby authorized and empowered to elect to provide
the  exemption  from  such taxes for the same new Energy Star appliances
exempt  from  state  sales and compensating use taxes described in para-
graph 44 of subdivision (a) of section 1115 of  the  tax  law,  for  the
periods  described therein, by enacting a resolution exactly in the form
set forth in subdivision (c) of this section; whereupon, upon compliance
with the provisions of subdivision (d) of this section,  such  enactment
of such resolution shall be deemed to amend such section 1107 of the tax
law  and  such  section  1107 shall thenceforth be deemed to incorporate
such exemption for such periods as if it had been duly  enacted  by  the
state legislature and approved by the governor and such resolution shall
also  be  deemed to amend any local law, ordinance or resolution enacted
by such a city imposing such taxes pursuant to the authority of subdivi-
sion (a) of section 1210 of the tax law, whether or not such  taxes  are
suspended at the time such city enacts its resolution.
  (c) Form of Resolution:
  Be  it  enacted by the (insert proper title of local legislative body)
as follows:
  Section one: The (county or city) of (insert locality's  name)  hereby
elects  the annual first weekend in May and the first weekend in Septem-
ber new Energy Star appliance exemption period commencing in the fall of
2013.
  Section two: This resolution shall take effect immediately  and  shall
apply  to  sales  made  and uses occurring during the applicable periods
each year, in accordance with applicable transitional provisions of  the
New York Tax Law.
  (d)  A  resolution adopted pursuant to this section shall be effective
only if it is adopted exactly as set forth in subdivision  (c)  of  this
section  and  such  county  or  city adopts it by March 1, 2015, mails a
certified copy of it to the commissioner  of  taxation  and  finance  by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
  S  9.  This act shall take effect immediately and shall apply to sales
made and uses occurring during exemption periods on or after  that  date
in  accordance  with  the applicable transitional provisions of sections
1106 and 1217 of the tax law.

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Senate Bill S4130

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2013-S4130 (ACTIVE) - Details

2013-S4130 (ACTIVE) - Summary

2013-S4130 (ACTIVE) - Sponsor Memo

2013-S4130 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4130

Share this bill

Sponsored By

George D. Maziarz

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2013-S4130 (ACTIVE) - Details

2013-S4130 (ACTIVE) - Summary

2013-S4130 (ACTIVE) - Sponsor Memo

2013-S4130 (ACTIVE) - Bill Text download pdf

Comments