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

                                  8061

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 5, 2015
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to enacting the "New York state
  sportsmen's weekend act" and creating a limited exemption of the  sale
  of   certain  firearms,  ammunition,  archery  equipment  and  hunting
  supplies from state sales and  compensating  use  taxes  and  granting
  municipalities the option to grant such limited exemption

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

  Section 1. This act shall be known and may be cited as the  "New  York
state sportsmen's weekend act".
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) FIREARMS, AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
AUGUST, AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF  THIS  PARA-
GRAPH  FIREARMS  SHALL  MEAN ANY PISTOL, REVOLVER, RIFLE OR SHOTGUN USED
FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
THE DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION,  ARCHERY
EQUIPMENT  AND  HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG BOWS AND
THEIR RESPECTIVE SUPPLIES USED FOR THE PREDOMINANT USE  OF  HUNTING,  AS
DETERMINED  BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF ENVIRONMENTAL
CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
THE CONDITION THAT THE PURCHASING INDIVIDUAL HAS  OBTAINED  THE  LICENSE
REQUIRED  TO  PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00 OF THE
PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
  S 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 12 to read as follows:
  (12)  EXCEPT  AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FIREARMS,
AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE  THREE-DAY
PERIOD  EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING ON
THE FOLLOWING MONDAY, PROVIDED IN PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10447-03-5

A. 8061                             2

SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 4. 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
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)  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. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)  OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL

A. 8061                             3

OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION  ELEVEN  HUNDRED
SEVEN  OF  THIS  CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF
ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT  TO  THE  AUTHORITY  OF
SUBDIVISION  (Q)  OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
IN SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT  THE
FIREARMS,  AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES EXEMPTION
DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
NANCE  OR  RESOLUTION  OR  IN  SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS
CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
MONDAY, IN PARAGRAPH FORTY-FOUR OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3  of part Z of chapter 59 of the laws of 2015, 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
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
and electricity exemption provided for in subdivision (ee), the  commer-
cial  solar  energy systems equipment and electricity exemption provided
for in subdivision (ii) and the clothing and footwear exemption provided

A. 8061                             4

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  and  electricity  exemption,  such  commercial  solar  energy
systems equipment and electricity exemption or such clothing  and  foot-
wear  exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE  TAXES  AUTHORIZED  BY
THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
MONDAY,  AS  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; PROVIDED THAT IF SUCH A CITY HAVING
A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION  DESCRIBED  IN
SUBDIVISION  (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL
OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE  OR
RESOLUTION  ENACTED  BY  SUCH  A  CITY IMPOSING SUCH TAX PURSUANT TO THE
AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION  ELEVEN  HUNDRED
SEVEN  OF  THIS  CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF
ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT  TO  THE  AUTHORITY  OF
SUBDIVISION  (Q)  OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
IN SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT  THE
FIREARMS,  AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES EXEMPTION
DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
AUGUST,  AND  ENDING  ON  THE FOLLOWING   MONDAY, IN ANY SUCH LOCAL LAW,
ORDINANCE OR RESOLUTION OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAP-
TER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND
HUNTING  SUPPLIES  EXEMPTION  DURING  THE  THREE-DAY  PERIOD  EACH  YEAR
COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
MONDAY, IN PARAGRAPH FORTY-FOUR OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  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 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 nineteen of this
chapter or repealing such provision so provided must go into effect only
on March first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE  OR  RESOL-
UTION  PROVIDING  FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-

A. 8061                             5

ANT  TO  THE  AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  unless  a  certified  copy of such law, ordinance or resolution is
mailed by registered or  certified  mail  to  the  commissioner  at  the
commissioner'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 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 resolution. 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. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  4-a  of part Z of chapter 59 of the laws of 2015, 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,  or electing or repealing the exemption for
residential solar equipment  and  electricity  in  subdivision  (ee)  of
section  eleven  hundred  fifteen  of this article, or the exemption for
commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
section  eleven hundred fifteen of this article must go into effect only
on one of the following 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 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
nineteen of this chapter or repealing such provision so provided must go
into  effect  only  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
ution  shall be effective unless a certified copy of such law, ordinance
or resolution is mailed by registered or certified mail to  the  commis-
sioner at the commissioner'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 copy by registered or certified mail within  a  period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under  section twelve hundred fifty of this article and the commissioner
acts by resolution. Where the restriction provided for in section twelve

A. 8061                             6

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  8.  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 SAME EXEMPTION FROM SUCH TAXES  AS
THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) 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 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   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
IMPOSED IN THIS JURISDICTION.
  SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S  9.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
that sections five and seven of this act shall apply to sales made on or
after  the  date  such  sections  shall  have taken effect; and provided
further that the amendments to paragraph 1 of subdivision (a) of section
1210 of the tax law made by section five of this act shall  take  effect
on  the  same  date  as section 3 of part Z of chapter 59 of the laws of
2015 takes effect; and the amendments to subdivision (d) of section 1210
of the tax law made by section seven of this act shall  take  effect  on
the  same  date  as  section  4-a of part Z of chapter 59 of the laws of
2015, takes effect; and provided,  further,  that  the  commissioner  of
taxation  and finance shall be authorized on and after the date this act
shall have become a law to adopt and  amend  any  rules  or  regulations
necessary to implement this act on its effective date.