Bill Text: NY S02153 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2018-02-15 - PRINT NUMBER 2153A [S02153 Detail]

Download: New_York-2017-S02153-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2153
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 12, 2017
                                       ___________
        Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government Operations
        AN ACT to amend the tax law, in relation to exempting energy star appli-
          ances from state sales and compensating use taxes and granting munici-
          palities  the  option to provide such exemption; and providing for the
          repeal of such provisions upon expiration thereof
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 44 to read as follows:
     3    (44) Retail sales of the following products, provided that the product
     4  qualifies as an energy star product pursuant to the United States  envi-
     5  ronmental  protection  agency  energy star program, shall be exempt from
     6  the sales tax provisions of section eleven hundred five of this article:
     7  clothes washer, dishwasher, refrigerator, room air conditioner,  ceiling
     8  fan,  dehumidifier, freezer, air purifier, clothes dryer and ventilating
     9  fan. The exemption provided for in this subdivision shall not  apply  to
    10  the rental, leasing, repair or servicing of such energy star products.
    11    §  2.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
    12  1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
    13  the laws of 2016, is amended to read as follows:
    14    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    15  ty or school district, imposing the taxes authorized  by  this  subdivi-
    16  sion,  shall  omit  the  residential  solar energy systems equipment and
    17  electricity exemption provided for in subdivision (ee),  the  commercial
    18  solar energy systems equipment and electricity exemption provided for in
    19  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    20  systems equipment and electricity generated by such equipment  exemption
    21  provided for in subdivision (kk) and the clothing and footwear exemption
    22  provided  for  in  paragraph thirty of subdivision (a) of section eleven
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01507-01-7
        S. 2153                             2
     1  hundred fifteen of this chapter, and the energy star  product  exemption
     2  provided for in paragraph forty-four of subdivision (a) of section elev-
     3  en  hundred  fifteen  of this chapter unless such city, county or school
     4  district  elects  otherwise  as to such residential solar energy systems
     5  equipment  and  electricity  exemption,  such  commercial  solar  energy
     6  systems  equipment and electricity exemption, commercial fuel cell elec-
     7  tricity generating systems equipment and electricity generated  by  such
     8  equipment  exemption  or  such  clothing  and footwear exemption or such
     9  energy star product exemption.
    10    § 3. Section 1210 of the tax law is amended by adding a  new  subdivi-
    11  sion (p) to read as follows:
    12    (p)  Notwithstanding  any other provision of state or local law, ordi-
    13  nance or resolution to the contrary:
    14    (1) Any city having a population of one million or more in  which  the
    15  taxes  imposed  by  section  eleven hundred seven of this chapter are in
    16  effect, acting through its local legislative body, is hereby  authorized
    17  and empowered to elect to provide the same exemptions from such taxes as
    18  the  energy star product exemption from state sales and compensating use
    19  taxes described in paragraph forty-four of subdivision  (a)  of  section
    20  eleven  hundred  fifteen of this chapter by enacting a resolution in the
    21  form set forth in paragraph two of  this  subdivision;  whereupon,  upon
    22  compliance  with  the  provisions  of  subdivisions  (d) and (e) of this
    23  section, such enactment of such resolution shall  be  deemed  to  be  an
    24  amendment  to  such section eleven hundred seven and such section eleven
    25  hundred seven shall be deemed to incorporate such exemptions as if  they
    26  had  been  duly  enacted  by  the  state legislature and approved by the
    27  governor.
    28    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    29  local legislative body) as follows:
    30    Section  one.  Receipts  from  sales  of  and  consideration  given or
    31  contracted to be given for, or for the use  of,  property  and  services
    32  exempt from state sales and compensating use taxes pursuant to paragraph
    33  44  of  subdivision  (a)  of  section  1115 of the tax law shall also be
    34  exempt from sales and compensating use taxes imposed in  this  jurisdic-
    35  tion.
    36    Section  two.  This  resolution shall take effect September 1, (insert
    37  the year, but not earlier than the year 2017) and shall apply  to  sales
    38  made,  services  rendered  and  uses occurring on and after that date in
    39  accordance with the applicable transitional provisions in sections 1106,
    40  1216 and 1217 of the New York tax law.
    41    § 4. This act shall take effect April 1, 2018, and shall expire and be
    42  deemed repealed April 1, 2023.