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

                                  4573

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 30, 2015
                               ___________

Introduced  by  Sen.  LANZA  -- 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  taxpayer  relief  on  cell
  phone taxes

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

  Section 1. Section 1109 of the tax law is  amended  by  adding  a  new
subdivision (i) to read as follows:
  (I)  THE  EXEMPTION  CONTAINED  IN  SUBDIVISION (CC) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
  S 2. Subdivision (cc) of section 1115 of the  tax  law,  as  added  by
section  11  of  part S of chapter 85 of the laws of 2002, is amended to
read as follows:
  (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
receipts  from  the sale of mobile telecommunications service [by a home
service provider] shall be exempt from the taxes imposed by subparagraph
(B) of paragraph one and paragraph two of  subdivision  (b)  of  section
eleven  hundred  five  of this article [if the mobile telecommunications
customer's place of primary use is within a taxing jurisdiction  outside
this state].
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  chapter  13  of  the  laws  of  2013, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00849-01-5
              

S. 4573                             2

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 (ii) [and], the
clothing and footwear exemption provided  for  in  paragraph  thirty  of
subdivision  (a)  AND  THE  MOBILE  TELECOMMUNICATIONS SERVICE EXEMPTION
PROVIDED FOR IN SUBDIVISION (CC) of section eleven  hundred  fifteen  of
this  chapter, unless such city, county or school district elects other-
wise 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  TELECOMMUNICATIONS
SERVICE EXEMPTION.
  S  4.  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, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE-
UPON, 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, MOBILE TELECOMMUNICATIONS
SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO

S. 4573                             3

SUBDIVISION (CC) 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 MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2016) 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 5. This act shall take effect immediately; provided,  however,  that
sections one and two of this act shall take effect March 1, 2016.