S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4129
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2017
                                ___________
 
 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".
   §  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.
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04226-02-7

 A. 4129                             2
 
 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
 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.
   §  4. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
 amended by adding a new subparagraph (iii) to read as follows:
   (III) ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED  BY  ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNT-
 ING 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 ELEV-
 EN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY  OF  SCHOOL
 DISTRICT  ELECTS  OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING A POPU-
 LATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN  SUBDI-
 VISION  (P)  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, 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.
   §  5.  Subdivision  (d)  of section 1210 of the tax law, as amended by
 section 4 of part WW of chapter 60 of the laws of 2016,  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, or electing or repealing
 the exemption for commercial fuel cell  electricity  generating  systems
 equipment  and  electricity  generated  by such equipment in subdivision

 A. 4129                             3

 (kk) 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  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 PURSUANT TO THE AUTHORITY OF SUBDIVI-
 SION (P) 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 effective 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 certi-
 fied 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.
   § 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (p) to read as follows:
   (P)  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

 A. 4129                             4
 
 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.
   §  7.  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; and provided
 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.