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

                                  10355

                          I N  A S S E M B L Y

                              May 24, 2012
                               ___________

Introduced  by  M. of A. KOLB -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to eliminating state sales  and
  compensating  use  taxes  on  motor  fuels  and diesel motor fuels and
  authorizing localities to eliminate such  taxes  at  the  local  level
  (Part  A);  to amend the tax law, in relation to exemptions from sales
  and use taxes (Part B); to amend the tax law, in relation to providing
  a sales tax exemption for child restraint systems  (Part  C);  and  to
  amend  the tax law, in relation to exemptions from sales and use taxes
  (Part D)

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. This act enacts into law components of legislation relating
to  "Shop-NY".  Each component is wholly contained within a Part identi-
fied as Parts A through  D.  The  effective  date  for  each  particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes a reference to a section
"of  this  act", when used in connection with that particular component,
shall be deemed to mean and refer to the corresponding  section  of  the
Part  in  which  it  is  found. Section three of this act sets forth the
general effective date of this act.

                                 PART A

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 49 to read as follows:
  (49) MOTOR FUEL AND DIESEL MOTOR FUEL.
  S  2.  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  PROVIDED  IN
PARAGRAPH  FORTY-NINE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL  AND  DIESEL  MOTOR  FUEL
SHALL  BE  APPLICABLE  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 RESOL-
UTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND  ANY  LOCAL
              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15894-01-2

A. 10355                            2

LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  SUCH A CITY IMPOSING TAXES
PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION  TWELVE  HUNDRED
TEN OF THIS CHAPTER.
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3 of part GG of chapter 57 of the laws of 2010, is
amended to read as follows:
  (1) 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-
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. (i) 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) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  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) and the clothing and footwear
exemption provided for in paragraph thirty 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.   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  MOTOR  FUEL  AND  DIESEL MOTOR FUEL EXEMPTION
PROVIDED FOR IN PARAGRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEV-
EN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY  OR  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 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 SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (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

A. 10355                            3

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  (P)  OF  THIS SECTION, SHALL BE FURTHER AMENDED, AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
MOTOR  FUEL AND DIESEL MOTOR FUEL EXEMPTION IN ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN
PARAGRAPH  FORTY-NINE  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER.
  S 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, 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 must go into effect only on one of the follow-
ing 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 RESOL-
UTION  PROVIDING  FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-NINE OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT  TO  THE AUTHORITY OF SUBDIVISION (P) OF THIS SECTION PROVIDING SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  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 certified 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.
  S 5. 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 EXEMPTION FROM SUCH TAXES FOR THE

A. 10355                            4

SAME MOTOR FUEL AND DIESEL  MOTOR  FUEL  EXEMPT  FROM  STATE  SALES  AND
COMPENSATING  USE TAXES DESCRIBED IN PARAGRAPH FORTY-NINE 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 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 ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-NINE  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  TWO. 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.
  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
diesel  motor  fuel  and  motor fuel and all other taxes so addressed by
this act.
  S 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,  next  commencing  at  least 90 days after 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.

                                 PART B

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding five new paragraphs 44, 45, 46, 47 and 48 to read as follows:
  (44) BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE  HELMETS
SHALL  MEAN  A  HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE
COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
ANT TO SECTION TWELVE HUNDRED THIRTY-EIGHT OF THE  VEHICLE  AND  TRAFFIC
LAW.
  (45)  MOTORCYCLE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT  TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC
LAW.
  (46) SNOWMOBILE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  SNOWMOBILE
HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND
HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS  ESTABLISHING
STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
  (47)  EQUESTRIAN  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
LAW.

A. 10355                            5

  (48)  SPORTS  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, SPORTS HELMETS
SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND  REGULATIONS  OF  THE
COMMISSIONER  OF  HEALTH  ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO
SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 13 to read as follows:
  (13) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPHS    FORTY-FOUR,   FORTY-FIVE,   FORTY-SIX,   FORTY-SEVEN   AND
FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
ARTICLE RELATING TO  BICYCLE  HELMETS,  MOTORCYCLE  HELMETS,  SNOWMOBILE
HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS  HELMETS  SHALL BE APPLICABLE
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.
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3 of part GG of chapter 57 of the laws of 2010, is
amended to read as follows:
  (1) 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-
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. (i) 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) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  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) and the clothing and footwear
exemption provided for in paragraph thirty 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

A. 10355                            6

exemption.  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 BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE
HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION PROVIDED FOR IN
PARAGRAPHS    FORTY-FOUR,   FORTY-FIVE,   FORTY-SIX,   FORTY-SEVEN   AND
FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT  ELECTS  OTHERWISE;
PROVIDED  THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR MORE
ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (Q) 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 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 BICYCLE HELMETS, MOTORCYCLE HELMETS,  SNOW-
MOBILE  HELMETS,  EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION IN ANY
SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  OR  IN  SUCH  SECTION  ELEVEN
HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE BICYCLE HELMETS, MOTOR-
CYCLE HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS
EXEMPTION  IN  PARAGRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN
AND FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF
THIS CHAPTER.
  S  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
section 37 of part S-1 of chapter 57 of the laws of 2009, 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 must go into effect only on one of the  follow-
ing  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 RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARAGRAPHS  FORTY-FOUR,
FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT 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 SUBDIVISION (Q) 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  certi-
fied  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,

A. 10355                            7

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.
  S 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (q) to read as follows:
  (Q)  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  LEGISLA-
TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES  FOR  THE  SAME  BICYCLE  HELMETS,  MOTORCYCLE
HELMETS,  SNOWMOBILE  HELMETS,  EQUESTRIAN  HELMETS  AND  SPORTS HELMETS
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  DESCRIBED  IN  PARA-
GRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY SEVEN AND FORTY-EIGHT 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 SUBDIVI-
SIONS (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
ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO  BE
GIVEN  FOR  PURCHASES OF BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE
HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPT FROM  STATE  SALES
AND   COMPENSATING   USE   TAXES   PURSUANT  TO  PARAGRAPHS  FORTY-FOUR,
FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT 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
TWO.  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.
  S 6. The commissioner of taxation and finance is hereby authorized  to
implement  the provisions of this act with respect to the elimination of
the imposition of sales tax, additional taxes, and supplemental taxes on
bicycle helmets,  motorcycle  helmets,  snowmobile  helmets,  equestrian
helmets and sports helmets and all other taxes so addressed by this act.
  S  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.

                                 PART C

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 50 to read as follows:

A. 10355                            8

  (50)  CHILD  RESTRAINT  SYSTEMS. FOR PURPOSES OF THIS PARAGRAPH, CHILD
RESTRAINT SYSTEMS SHALL MEAN ANY DEVICE, USED IN CONJUNCTION WITH SAFETY
BELTS, DESIGNED FOR USE IN A MOTOR VEHICLE TO RESTRAIN, SEAT,  OR  POSI-
TION CHILDREN AND WHICH MEETS THE APPLICABLE FEDERAL MOTOR VEHICLE SAFE-
TY STANDARDS SET FORTH IN 49 C.F.R. 571.213.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 14 to read as follows:
  (14) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO CHILD  RESTRAINT  SYSTEMS  SHALL  BE
APPLICABLE 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, ORDI-
NANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING  TAXES  PURSUANT  TO
THE  AUTHORITY  OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS
CHAPTER.
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) 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-
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. (i) 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)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) 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) and the clothing and footwear
exemption provided for in paragraph thirty 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

A. 10355                            9

exemption.  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 CHILD RESTRAINT SYSTEMS EXEMPTION PROVIDED FOR IN
PARAGRAPH  FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (R) 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 SUBDIVISION,
WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS
RESOLUTION PURSUANT TO SUBDIVISION (R) 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 (R) OF THIS SECTION,
SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
OF THIS SUBPART, SO THAT THE CHILD RESTRAINT  SYSTEM  EXEMPTION  IN  ANY
SUCH  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  OR  IN SUCH SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE CHILD RESTRAINT  SYSTEM
EXEMPTION  IN  PARAGRAPH  FIFTY  OF  SUBDIVISION  (A)  OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
  S 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, 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 must go into effect only on one of the follow-
ing 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 RESOL-
UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY OF SUBDI-
VISION  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEAL-
ING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT  TO
THE  AUTHORITY  OF  SUBDIVISION  (R)  OF  THIS  SECTION  PROVIDING  SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  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 certified 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

A. 10355                           10

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.
  S 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (r) to read as follows:
  (R)  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  LEGISLA-
TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES FOR THE SAME CAR RESTRAINT SYSTEM EXEMPT  FROM
STATE  SALES  AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  BY
ENACTING  RESOLUTION  IN  THE  FORM  SET  FORTH IN PARAGRAPH TWO OF THIS
SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF  SUBDIVI-
SIONS  (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 ONE. RECEIPTS FROM SALES  OF
AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR PURCHASES OF CHILD
RESTRAINT  SYSTEMS  EXEMPT  FROM  STATE SALES AND COMPENSATING USE TAXES
PURSUANT TO PARAGRAPH FIFTY 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 TWO. 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.
  S  6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
child restraint systems and all other taxes so addressed by this act.
  S  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.

                                 PART D

  Section 1. Paragraph 3 of subdivision (a) of section 1115 of  the  tax
law,  as  amended by chapter 201 of the laws of 1976, is amended to read
as follows:
  (3) Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses  or  diseases
in  human  beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or  alleviate  physical
incapacity,  and  products  consumed  by  humans for the preservation of
health but not including cosmetics [or toilet articles]  notwithstanding
the  presence  of  medicinal  ingredients  therein  or medical equipment
(including component parts thereof) and supplies, other than such  drugs

A. 10355                           11

and  medicines,  purchased  at  retail for use in performing medical and
similar services for compensation.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 51 to read as follows:
  (51) HYGIENE PRODUCTS  INCLUDING:  SHAMPOO,  CONDITIONER,  SOAP,  BODY
WASH,  DENTAL  FLOSS,  TOOTHBRUSHES,  TOOTHPASTE,  MOUTHWASH, DEODORANT,
ANTIPERSPIRANT, FEMININE HYGIENE PRODUCTS INCLUDING SANITARY NAPKINS AND
TAMPONS, TOILET PAPER, TISSUES, RAZORS,  SHAVING  CREAM,  COTTON  SWABS,
COTTONBALLS,  DISPOSABLE  AND  NON-DISPOSABLE DIAPERS, DIAPER RASH OINT-
MENTS, BABY WIPES.
  S 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 15 to read as follows:
  (15)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS ARTICLE RELATING TO HYGIENE PRODUCTS SHALL BE APPLICABLE  PURSU-
ANT 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 RESOL-
UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) 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-
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. (i) 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)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) 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) and the clothing and footwear

A. 10355                           12

exemption provided for in paragraph thirty 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.  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 HYGIENE PRODUCTS EXEMPTION PROVIDED FOR IN  PARA-
GRAPH  FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (S) 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 SUBDIVISION,
WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS
RESOLUTION PURSUANT TO SUBDIVISION (S) OF THIS SECTION OR AT THE TIME OF
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 RESOL-
UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (S)  OF  THIS  SECTION,
SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
OF  THIS  SUBPART,  SO  THAT  THE HYGIENE PRODUCTS EXEMPTION IN ANY SUCH
LOCAL LAW, ORDINANCE OR RESOLUTION OR IN  SUCH  SECTION  ELEVEN  HUNDRED
SEVEN  OF  THIS CHAPTER IS THE SAME AS THE HYGIENE PRODUCTS EXEMPTION IN
PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS CHAPTER.
  S 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, 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 must go into effect only on one of the follow-
ing 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 RESOL-
UTION  PROVIDING  FOR  THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY-ONE OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT  TO  THE AUTHORITY OF SUBDIVISION (S) OF THIS SECTION PROVIDING SUCH
EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
tive  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

A. 10355                           13

certified copy by registered or certified 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.
  S 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (s) to read as follows:
  (S)  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  LEGISLA-
TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES FOR THE  SAME  HYGIENE  PRODUCTS  EXEMPT  FROM
STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY-ONE
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  SUBDIVI-
SIONS  (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
ONE.  RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO BE
GIVEN FOR PURCHASES OF HYGIENE PRODUCTS  EXEMPT  FROM  STATE  SALES  AND
COMPENSATING  USE  TAXES  PURSUANT TO PARAGRAPH FIFTY-ONE 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 JURISDIC-
TION. SECTION TWO. 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.
  S 7. The commissioner of taxation and finance is hereby authorized  to
implement  the provisions of this act with respect to the elimination of
the imposition of sales tax, additional taxes, and supplemental taxes on
hygiene products and all other taxes so addressed by this act.
  S 8. 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.
  S 2. Severability. If any clause, sentence, paragraph, section or part
of  this act shall be adjudged by any court of competent jurisdiction to
be invalid and after exhaustion of  all  further  judicial  review,  the
judgment  shall not affect, impair, or invalidate the remainder thereof,
but shall be confined in its operation to the  clause,  sentence,  para-
graph,  section or part of this act directly involved in the controversy
in which the judgment shall have been rendered.
  S 3. This act shall take effect immediately  provided,  however,  that
the  applicable effective date of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.