Bill Text: NY A04954 | 2023-2024 | General Assembly | Introduced
Bill Title: Establishes sales tax exemptions for residential and commercial energy storage systems equipment.
Spectrum: Moderate Partisan Bill (Democrat 31-8)
Status: (Introduced) 2024-01-03 - referred to ways and means [A04954 Detail]
Download: New_York-2023-A04954-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4954 2023-2024 Regular Sessions IN ASSEMBLY February 27, 2023 ___________ Introduced by M. of A. PAULIN, STERN, TAYLOR, COLTON, DICKENS -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a sales tax exemption for energy storage The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1115 of the tax law is amended by adding two new 2 subdivisions (ll) and (mm) to read as follows: 3 (ll) The following shall be exempt from tax under this article: (1) 4 Receipts from the retail sale of, and consideration given or contracted 5 to be given for, or for the use of, residential energy storage systems 6 equipment and the service of installing such systems. For the purposes 7 of this subdivision, "residential energy storage systems equipment" 8 shall mean an arrangement or combination of components installed in a 9 residence that stores electricity for use at a later time to provide 10 heating, cooling, hot water and/or electricity. 11 (2) Receipts from the sale of electricity by a person primarily 12 engaged in the sale of energy storage system equipment and/or electric- 13 ity generated by such equipment pursuant to a written agreement under 14 which such electricity is generated by residential energy system storage 15 equipment that is: (A) owned by a person other than the purchaser of 16 such electricity; (B) installed on residential property of the purchaser 17 of such electricity; and (C) used to provide heating, cooling, hot water 18 or electricity. 19 (mm) The following shall be exempt from tax under this article: (1) 20 Receipts from the retail sale of, and consideration given or contracted 21 to be given for, or for the use of, commercial energy storage systems 22 equipment and the costs of installing such systems. For the purposes of 23 this subdivision, "commercial energy storage systems equipment" shall 24 mean an arrangement or combination of components installed upon non-re- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06308-01-3A. 4954 2 1 sidential premises that stores electricity for use at a later time to 2 provide heating, cooling, hot water and/or electricity. 3 (2) Receipts from the sale of electricity by a person primarily 4 engaged in the sale of energy storage system equipment and/or electric- 5 ity generated by such equipment pursuant to a written agreement under 6 which the electricity is generated by commercial energy system equipment 7 that is: (A) owned by a person other than the purchaser of such elec- 8 tricity; (B) installed on the non-residential premises of the purchaser 9 of such electricity; and (C) used to provide heating, cooling, hot water 10 or electricity to such premises. 11 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 12 amended by section 5 of part J of chapter 59 of the laws of 2021, is 13 amended to read as follows: 14 (1) Either, all of the taxes described in article twenty-eight of this 15 chapter, at the same uniform rate, as to which taxes all provisions of 16 the local laws, ordinances or resolutions imposing such taxes shall be 17 identical, except as to rate and except as otherwise provided, with the 18 corresponding provisions in such article twenty-eight, including the 19 definition and exemption provisions of such article, so far as the 20 provisions of such article twenty-eight can be made applicable to the 21 taxes imposed by such city or county and with such limitations and 22 special provisions as are set forth in this article. The taxes author- 23 ized under this subdivision may not be imposed by a city or county 24 unless the local law, ordinance or resolution imposes such taxes so as 25 to include all portions and all types of receipts, charges or rents, 26 subject to state tax under sections eleven hundred five and eleven 27 hundred ten of this chapter, except as otherwise provided. Notwith- 28 standing the foregoing, a tax imposed by a city or county authorized 29 under this subdivision shall not include the tax imposed on charges for 30 admission to race tracks and simulcast facilities under subdivision (f) 31 of section eleven hundred five of this chapter. (i) Any local law, ordi- 32 nance or resolution enacted by any city of less than one million or by 33 any county or school district, imposing the taxes authorized by this 34 subdivision, shall, notwithstanding any provision of law to the contra- 35 ry, exclude from the operation of such local taxes all sales of tangible 36 personal property for use or consumption directly and predominantly in 37 the production of tangible personal property, gas, electricity, refrig- 38 eration or steam, for sale, by manufacturing, processing, generating, 39 assembly, refining, mining or extracting; and all sales of tangible 40 personal property for use or consumption predominantly either in the 41 production of tangible personal property, for sale, by farming or in a 42 commercial horse boarding operation, or in both; and all sales of fuel 43 sold for use in commercial aircraft and general aviation aircraft; and, 44 unless such city, county or school district elects otherwise, shall omit 45 the provision for credit or refund contained in clause six of subdivi- 46 sion (a) or subdivision (d) of section eleven hundred nineteen of this 47 chapter. (ii) Any local law, ordinance or resolution enacted by any 48 city, county or school district, imposing the taxes authorized by this 49 subdivision, shall omit the residential solar energy systems equipment 50 and electricity exemption provided for in subdivision (ee), the commer- 51 cial solar energy systems equipment and electricity exemption provided 52 for in subdivision (ii), the commercial fuel cell electricity generating 53 systems equipment and electricity generated by such equipment exemption 54 provided for in subdivision (kk), the residential energy storage systems 55 equipment and electricity exemption provided for in subdivision (ll), 56 the commercial energy storage systems equipment and electricityA. 4954 3 1 exemption provided for in subdivision (mm) and the clothing and footwear 2 exemption provided for in paragraph thirty of subdivision (a) of section 3 eleven hundred fifteen of this chapter, unless such city, county or 4 school district elects otherwise as to such residential solar energy 5 systems equipment and electricity exemption, such commercial solar ener- 6 gy systems equipment and electricity exemption, commercial fuel cell 7 electricity generating systems equipment and electricity generated by 8 such equipment exemption or such clothing and footwear exemption. 9 § 3. Subdivision (d) of section 1210 of the tax law, as amended by 10 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 11 read as follows: 12 (d) A local law, ordinance or resolution imposing any tax pursuant to 13 this section, increasing or decreasing the rate of such tax, repealing 14 or suspending such tax, exempting from such tax the energy sources and 15 services described in paragraph three of subdivision (a) or of subdivi- 16 sion (b) of this section or changing the rate of tax imposed on such 17 energy sources and services or providing for the credit or refund 18 described in clause six of subdivision (a) of section eleven hundred 19 nineteen of this chapter, or electing or repealing the exemption for 20 residential solar equipment and electricity in subdivision (ee) of 21 section eleven hundred fifteen of this article, or the exemption for 22 commercial solar equipment and electricity in subdivision (ii) of 23 section eleven hundred fifteen of this article, or electing or repealing 24 the exemption for commercial fuel cell electricity generating systems 25 equipment and electricity generated by such equipment in subdivision 26 (kk) of section eleven hundred fifteen of this article, or the exemption 27 for residential energy storage equipment or electricity in subdivision 28 (ll) of section eleven hundred fifteen of this article, or the exemption 29 for commercial energy storage equipment and electricity in subdivision 30 (mm) of section eleven hundred fifteen of this article must go into 31 effect only on one of the following dates: March first, June first, 32 September first or December first; provided, that a local law, ordinance 33 or resolution providing for the exemption described in paragraph thirty 34 of subdivision (a) of section eleven hundred fifteen of this chapter or 35 repealing any such exemption or a local law, ordinance or resolution 36 providing for a refund or credit described in subdivision (d) of section 37 eleven hundred nineteen of this chapter or repealing such provision so 38 provided must go into effect only on March first. No such local law, 39 ordinance or resolution shall be effective unless a certified copy of 40 such law, ordinance or resolution is mailed by registered or certified 41 mail to the commissioner at the commissioner's office in Albany at least 42 ninety days prior to the date it is to become effective. However, the 43 commissioner may waive and reduce such ninety-day minimum notice 44 requirement to a mailing of such certified copy by registered or certi- 45 fied mail within a period of not less than thirty days prior to such 46 effective date if the commissioner deems such action to be consistent 47 with the commissioner's duties under section twelve hundred fifty of 48 this article and the commissioner acts by resolution. Where the 49 restriction provided for in section twelve hundred twenty-three of this 50 article as to the effective date of a tax and the notice requirement 51 provided for therein are applicable and have not been waived, the 52 restriction and notice requirement in section twelve hundred twenty- 53 three of this article shall also apply. 54 § 4. This act shall take effect immediately.
