Senate Bill S4753A

Vetoed By Governor
2015-2016 Legislative Session

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor


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

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Bill Amendments

co-Sponsors

2015-S4753 - Details

See Assembly Version of this Bill:
A7236
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1210, 1212 & 1224, rpld §1210 subs (n) & (p), Tax L

2015-S4753 - Summary

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.

2015-S4753 - Sponsor Memo

2015-S4753 - Bill Text download pdf

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

                                  4753

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced by Sens. GRIFFO, FUNKE, ORTT -- read twice and ordered print-
  ed,  and  when  printed to be committed to the Committee on Energy and
  Telecommunications

AN ACT to amend the tax law, in relation to  exempting  commercial  fuel
  cell  systems  and electricity provided by such sources from the sales
  tax imposed by article 28 of the tax law and omitting  such  exemption
  from  the taxes imposed pursuant to the authority of article 29 of the
  tax law, unless a locality elects otherwise; and  to  repeal  subdivi-
  sions  (n)  and  (p)  of  section  1210  of  such  law relating to tax
  exemptions imposed by resolution in cities having a population of  one
  million or more persons

  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)  THE  FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE:  (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP-
MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS.  FOR  THE  PURPOSES  OF
THIS  SUBDIVISION,  "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"
SHALL MEAN AN ARRANGEMENT OR COMBINATION OF  COMPONENTS  INSTALLED  UPON
NON-RESIDENTIAL  PREMISES  THAT  UTILIZE  SOLID OXIDE, MOLTEN CARBONATE,
PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT  IS  MANUFAC-
TURED,  INSTALLED  AND OPERATED IN ACCORDANCE WITH APPLICABLE GOVERNMENT
AND INDUSTRY STANDARDS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
ENGAGED  IN  THE  SALE  OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY
GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER  WHICH
THE  ELECTRICITY  IS  GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT
THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10464-01-5
              

co-Sponsors

2015-S4753A (ACTIVE) - Details

See Assembly Version of this Bill:
A7236
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1210, 1212 & 1224, rpld §1210 subs (n) & (p), Tax L

2015-S4753A (ACTIVE) - Summary

Exempts commercial fuel cell systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.

2015-S4753A (ACTIVE) - Sponsor Memo

2015-S4753A (ACTIVE) - Bill Text download pdf

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

                                 4753--A
    Cal. No. 363

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sens.  GRIFFO,  FUNKE, ORTT, PANEPINTO -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Energy  and  Telecommunications  -- committee discharged and said bill
  committed to the Committee on Rules

AN ACT to amend the tax law, in relation to  exempting  commercial  fuel
  cell  systems  and electricity provided by such sources from the sales
  tax imposed by article 28 of the tax law and omitting  such  exemption
  from  the taxes imposed pursuant to the authority of article 29 of the
  tax law, unless a locality elects otherwise; and  to  repeal  subdivi-
  sions  (n)  and  (p)  of  section  1210  of  such  law relating to tax
  exemptions imposed by resolution in cities having a population of  one
  million or more persons

  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)  THE  FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE:  (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP-
MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS.  FOR  THE  PURPOSES  OF
THIS  SUBDIVISION,  "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"
SHALL MEAN AN ARRANGEMENT OR COMBINATION OF  COMPONENTS  INSTALLED  UPON
NON-RESIDENTIAL  PREMISES  THAT  UTILIZE  SOLID OXIDE, MOLTEN CARBONATE,
PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT  IS  MANUFAC-
TURED,  INSTALLED  AND OPERATED IN ACCORDANCE WITH APPLICABLE GOVERNMENT
AND INDUSTRY STANDARDS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
ENGAGED  IN  THE  SALE  OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY
GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER  WHICH
THE  ELECTRICITY  IS  GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT

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

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