Bill Text: NY S01294 | 2015-2016 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2016-01-19 - PRINT NUMBER 1294A [S01294 Detail]
Download: New_York-2015-S01294-Introduced.html
Bill Title: Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2016-01-19 - PRINT NUMBER 1294A [S01294 Detail]
Download: New_York-2015-S01294-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1294
2015-2016 Regular Sessions
I N S E N A T E
January 9, 2015
___________
Introduced by Sens. RANZENHOFER, GALLIVAN -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to suspending the state sales
and compensating use tax on certain disaster clean-up items during a
state of emergency and authorizing localities to waive such tax during
the same period
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 a new
2 subdivision (jj) to read as follows:
3 (JJ) THE GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE
4 TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER SUBDIVISION (C)
5 OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF
6 THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY, PROPERTY
7 OR LAND, AS SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN
8 SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR, REPAIRPERSON
9 OR OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED
10 COUNTY DURING THE PERIOD OF TIME DECLARED BY THE GOVERNOR AS A STATE
11 DISASTER EMERGENCY, AS DEFINED BY PARAGRAPH B OF SUBDIVISION TWO OF
12 SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER.
13 S 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
14 1210 of the tax law, as amended by chapter 13 of the laws of 2013, is
15 amended to read as follows:
16 (ii) Any local law, ordinance or resolution enacted by any city, coun-
17 ty or school district, imposing the taxes authorized by this subdivi-
18 sion, shall omit the residential solar energy systems equipment
19 exemption provided for in subdivision (ee), the commercial solar energy
20 systems equipment exemption provided for in subdivision (ii), THE STATE
21 OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED FOR IN SUBDIVISION (JJ) and
22 the clothing and footwear exemption provided for in paragraph thirty of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02089-01-5
S. 1294 2
1 subdivision (a) of section eleven hundred fifteen of this chapter,
2 unless such city, county or school district elects otherwise as to
3 either such residential solar energy systems equipment exemption, such
4 commercial solar energy systems equipment exemption or such clothing and
5 footwear exemption.
6 S 3. Subdivision (d) of section 1210 of the tax law, as amended by
7 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to
8 read as follows:
9 (d) A local law, ordinance or resolution imposing any tax pursuant to
10 this section, increasing or decreasing the rate of such tax, repealing
11 or suspending such tax, exempting from such tax the energy sources and
12 services described in paragraph three of subdivision (a) or of subdivi-
13 sion (b) of this section or changing the rate of tax imposed on such
14 energy sources and services or providing for the credit or refund
15 described in clause six of subdivision (a) of section eleven hundred
16 nineteen of this chapter must go into effect only on one of the follow-
17 ing dates: March first, June first, September first or December first;
18 provided, that a local law, ordinance or resolution providing for the
19 exemption described in paragraph thirty of subdivision (a) OR SUBDIVI-
20 SION (JJ) of section eleven hundred fifteen of this chapter or repealing
21 any such exemption or a local law, ordinance or resolution providing for
22 a refund or credit described in subdivision (d) of section eleven
23 hundred nineteen of this chapter or repealing such provision so provided
24 must go into effect only on March first. No such local law, ordinance or
25 resolution shall be effective unless a certified copy of such law, ordi-
26 nance or resolution is mailed by registered or certified mail to the
27 commissioner at the commissioner's office in Albany at least ninety days
28 prior to the date it is to become effective. However, the commissioner
29 may waive and reduce such ninety-day minimum notice requirement to a
30 mailing of such certified copy by registered or certified mail within a
31 period of not less than thirty days prior to such effective date if the
32 commissioner deems such action to be consistent with the commissioner's
33 duties under section twelve hundred fifty of this article and the
34 commissioner acts by resolution. Where the restriction provided for in
35 section twelve hundred twenty-three of this article as to the effective
36 date of a tax and the notice requirement provided for therein are appli-
37 cable and have not been waived, the restriction and notice requirement
38 in section twelve hundred twenty-three of this article shall also apply.
39 S 4. Section 1210 of the tax law is amended by adding a new subdivi-
40 sion (q) to read as follows:
41 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
42 NANCE OR RESOLUTION TO THE CONTRARY:
43 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
44 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
45 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
46 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE
47 SAME STATE OF EMERGENCY CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES AND
48 COMPENSATING USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN
49 SUBDIVISION (JJ) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
50 ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARAGRAPH TWO OF
51 THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
52 SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
53 UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
54 SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
55 RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
56 TURE AND APPROVED BY THE GOVERNOR.
S. 1294 3
1 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
2 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
3 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
4 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, STATE OF EMERGENCY
5 CLEAN-UP ACTIVITIES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
6 PURSUANT TO SUBDIVISION (JJ) OF SECTION 1115 OF THE NEW YORK TAX LAW
7 SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN
8 THIS JURISDICTION, DURING THE SAME PERIODS SET FORTH IN SUCH SUBDIVI-
9 SION.
10 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
11 YEAR, BUT NOT EARLIER THAN THE YEAR 2015) AND SHALL APPLY TO SALES MADE
12 AND USES OCCURRING DURING THE APPLICABLE EXEMPTION PERIODS EACH YEAR, IN
13 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS OF SECTIONS 1106
14 AND 1217 OF THE NEW YORK TAX LAW.
15 S 5. Notwithstanding any other provision of state or local law, ordi-
16 nance or resolution to the contrary: (a) Any county or city imposing
17 sales and compensating use taxes pursuant to the authority of subpart B
18 of part I of article 29 of the tax law, acting through its local legis-
19 lative body, is hereby authorized and empowered to elect to provide the
20 exemption from such taxes for new state of emergency clean-up activities
21 exempt from state sales and compensating use taxes described in subdivi-
22 sion (jj) of section 1115 of the tax law, as added by section one of
23 this act, for the periods described therein, whether such taxes are
24 imposed by local law, ordinance or resolution, by enacting a resolution
25 exactly in the form set forth in subdivision (c) of this section, such
26 enactment of such resolution shall be deemed to amend such local law,
27 ordinance or resolution imposing such taxes, and such local law, ordi-
28 nance or resolution shall thenceforth be deemed to incorporate such
29 exemptions.
30 (b) Any city of one million or more in which the taxes imposed by
31 section 1107 of the tax law are in effect, acting through its local
32 legislative body, is hereby authorized and empowered to elect to provide
33 the exemption from such taxes for the same state of emergency clean-up
34 activities exempt from state sales and compensating use taxes described
35 in subdivision (jj) of section 1115 of the tax law, as added by section
36 one of this act, for the periods described therein, by enacting a resol-
37 ution exactly in the form set forth in subdivision (c) of this section,
38 such enactment of such resolution shall be deemed to amend such section
39 1107 of the tax law and such section 1107 shall thenceforth be deemed to
40 incorporate such exemption for such periods as if it had been duly
41 enacted by the state legislature and approved by the governor and such
42 resolution shall also be deemed to amend any local law, ordinance or
43 resolution enacted by such a city imposing such taxes pursuant to the
44 authority of subdivision (a) of section 1210 of the tax law, whether or
45 not such taxes are suspended at the time such city enacts its resol-
46 ution.
47 (c) Form of Resolution:
48 Be it enacted by the (insert proper title of local legislative body)
49 as follows:
50 Section one: The (county or city) of (locality's name) hereby elects
51 the state of emergency clean-up activities exemption periods commencing
52 (commencement period).
53 Section two: This resolution shall take effect immediately and shall
54 apply to sales made and uses occurring during the applicable periods
55 each year, in accordance with applicable transitional provisions of the
56 New York Tax Law.
S. 1294 4
1 (d) A resolution adopted pursuant to this section shall be effective
2 only if it is adopted exactly as set forth in subdivision (c) of this
3 section and such county or city adopts it, mails a certified copy of it
4 to the commissioner of taxation and finance by certified mail and other-
5 wise complies with the requirements of subdivisions (d) and (e) of
6 section 1210 of the tax law.
7 S 6. This act shall take effect immediately and shall apply to sales
8 made and uses occurring during exemption periods on or after such date
9 in accordance with the applicable transitional provisions of sections
10 1106 and 1217 of the tax law.
