S T A T E   O F   N E W   Y O R K
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                                  1161

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 26, 2009
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Energy and Telecommu-
  nications

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:

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
QUALIFIES  AS AN ENERGY-STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
RONMENTAL PROTECTION AGENCY ENERGY-STAR PROGRAM, SHALL  BE  EXEMPT  FROM
THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
FAN, DEHUMIDIFIER, FREEZER,  PROGRAMMABLE  THERMOSTAT,  AND  VENTILATING
FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY-STAR PRODUCTS.
  S 2. Subparagraph (i) of paragraph 1 of  subdivision  (a)  of  section
1210  of the tax law, as amended by section 4 of part SS-1 of chapter 57
of the laws of 2008, is amended to read as follows:
  (i) 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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06865-01-9
              

S. 1161                             2

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.  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)  of section eleven hundred nineteen of this chapter. 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 clothing and footwear exemption  provided  for  in
paragraph  thirty  of  subdivision  (a) [and], the qualified empire zone
enterprise  exemptions  provided  for  in  subdivision   (z)   AND   THE
ENERGY-STAR  PRODUCT  EXEMPTION  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 as to
either such residential solar energy systems equipment exemption or such
clothing and footwear exemption or such qualified empire zone enterprise
exemptions OR SUCH ENERGY-STAR PRODUCT EXEMPTION; provided that if  such
a  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
enacts  the  resolution  described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described  in  subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution  described  in  subdivision  (n)  of  this section or repeals such
resolution OR ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS
SECTION OR REPEALS SUCH RESOLUTION, such resolution or repeal shall also
be deemed to amend any local law, ordinance  or  resolution  enacted  by
such a city imposing such taxes pursuant to the authority of this subdi-
vision,  whether  or  not such taxes are suspended at the time such city
enacts its resolution pursuant to subdivision (k), (l) [or], (n) OR  (P)
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 authori-
ty of subdivision (k), (l) [or], (n) OR (P) of this  section,  shall  be
further  amended, as provided in section twelve hundred eighteen of this
subpart,  so  that  the  residential  solar  energy  systems   equipment
exemption or the clothing and footwear exemption or the qualified empire
zone  enterprise exemptions OR SUCH ENERGY-STAR PRODUCT EXEMPTION in any
such local law, ordinance  or  resolution  or  in  such  section  eleven
hundred seven are the same, as the case may be, as the residential solar
energy systems equipment exemption provided for in subdivision (ee), the
clothing  and  footwear exemption in paragraph thirty of subdivision (a)

S. 1161                             3

[or], the qualified empire zone enterprise exemptions in subdivision (z)
OR  THE  ENERGY-STAR  PRODUCT  EXEMPTION  PROVIDED  FOR   IN   PARAGRAPH
FORTY-FOUR  OF SUBDIVISION (A) of section eleven hundred fifteen of this
chapter.
  S  3.  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 EXEMPTIONS FROM SUCH TAXES AS
THE ENERGY-STAR PRODUCT EXEMPTION FROM STATE SALES AND COMPENSATING  USE
TAXES  DESCRIBED  IN  PARAGRAPH FORTY-FOUR OF SUBDIVISION (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 EXEMPTIONS AS IF THEY
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 ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED  TO  BE  GIVEN  FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL  ALSO
BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
DICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2010) AND SHALL APPLY TO SALES
MADE, SERVICES RENDERED AND USES OCCURRING ON AND  AFTER  THAT  DATE  IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
1216 AND 1217 OF THE NEW YORK TAX LAW.
  S  4.  This  act  shall  take effect April 1, 2010 and shall be deemed
repealed April 1, 2015.