NY State Assembly Bill 2013-A6644A

Assembly Bill A6644A

2013-2014 Legislative Session

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 09, 2014	print number 6644a
Jan 09, 2014	amend (t) and recommit to ways and means
Jan 08, 2014	referred to ways and means
Apr 12, 2013	referred to ways and means

Bill Amendments

Original

A (Active)

2013-A6644 - Details

See Senate Version of this Bill:: S2448
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2015-2016 Legislative Session:: A6017, S3677

2013-A6644 - Summary

Exempts the sale and installation of fuel cell electric generating systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.

2013-A6644 - Bill Text download pdf

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

                                  6644

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 12, 2013
                               ___________

Introduced  by M. of A. SIMOTAS -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in  relation  to  exempting  the  sale  and
  installation  of  commercial  fuel  cell electric generating equipment
  from state sales and compensating use tax and granting  municipalities
  the option to grant such exemption

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (jj) to read as follows:
  (JJ)  RECEIPTS  FROM  THE RETAIL SALE OF COMMERCIAL FUEL CELL ELECTRIC
GENERATING SYSTEMS EQUIPMENT AND  OF  THE  SERVICE  OF  INSTALLING  SUCH
SYSTEMS  SHALL  BE  EXEMPT  FROM TAXES IMPOSED BY SECTION ELEVEN HUNDRED
FIVE AND ELEVEN HUNDRED ELEVEN OF THIS ARTICLE. FOR THE PURPOSES OF THIS
SUBDIVISION, "FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT"  SHALL
MEAN  AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RE-
SIDENTIAL PREMISES THAT UTILIZE A SOLID OXIDE, MOLTEN CARBONATE,  PROTON
EXCHANGE  MEMBRANE  OR  PHOSPHORIC  ACID FUEL CELL THAT IS MANUFACTURED,
INSTALLED AND OPERATED IN  ACCORDANCE  WITH  APPLICABLE  GOVERNMENT  AND
INDUSTRY  STANDARDS.  SUCH  ARRANGEMENT  OR COMPONENTS SHALL NOT INCLUDE
EQUIPMENT THAT IS PART OF A NON-FUEL CELL ENERGY SYSTEM.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 13 of the  laws  of  2013,  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07074-02-3

A. 6644                             2

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), the commercial solar  energy
systems  equipment  exemption  provided  for  in  subdivision  (ii), THE
COMMERCIAL FUEL CELL ELECTRIC GENERATING  EQUIPMENT  EXEMPTION  PROVIDED
FOR  IN  SUBDIVISION  (JJ),  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, such commercial solar energy systems equip-
ment exemption, SUCH COMMERCIAL FUEL CELL ELECTRIC GENERATING EXEMPTION,
or such clothing and footwear exemption.
  S  3.  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 LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
THE COMMERCIAL FUEL CELL ELECTRIC GENERATING  EQUIPMENT  EXEMPTION  FROM
STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN SUBDIVISION (JJ) 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

A. 6644                             3

EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO  SUBDIVI-
SION (JJ) OF SECTION 1115 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 JANUARY 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON OR 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 immediately, provided that section one
of  this  act  shall take effect on the first of January next succeeding
the date on which this act shall have become a law.

2013-A6644A (ACTIVE) - Details

See Senate Version of this Bill:: S2448
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2015-2016 Legislative Session:: A6017, S3677

2013-A6644A (ACTIVE) - Summary

2013-A6644A (ACTIVE) - Bill Text download pdf

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

                                 6644--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 12, 2013
                               ___________

Introduced  by M. of A. SIMOTAS -- read once and referred to the Commit-
  tee on Ways and Means -- recommitted to  the  Committee  on  Ways  and
  Means  in  accordance  with  Assembly  Rule  3,  sec.  2  -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to exempting the sale or  lease
  and installation of commercial fuel cell electric generating equipment
  or  the  sale  of  electricity  generated by such equipment from state
  sales and compensating use tax and granting municipalities the  option
  to grant such exemption

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

  Section 1.Section 1115 of the tax law  is  amended  by  adding  a  new
subdivision (jj) to read as follows:
  (JJ)  (1)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL FUEL CELL ELEC-
TRIC GENERATING SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING  SUCH
SYSTEMS  SHALL  BE  EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED
FIVE AND ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (2) RECEIPTS FROM  THE  LEASE  OF  FUEL  CELL  ELECTRICITY  GENERATING
SYSTEMS  EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS UNDER A
WRITTEN AGREEMENT THAT SPANS AT LEAST TEN  YEARS  WHERE  SUCH  EQUIPMENT
OWNED  BY  A  PERSON  OTHER THAN THE TAXPAYER IS INSTALLED IN CONNECTION
WITH A COMMERCIAL PROPERTY WHICH IS (I) LOCATED IN THIS STATE  AND  (II)
WHICH  IS  USED BY THE TAXPAYER AT HIS OR HER COMMERCIAL PREMISES AT THE
TIME THE FUEL CELL ELECTRICITY GENERATING SYSTEM IS PLACED INTO  SERVICE
SHALL  BE  EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN HUNDRED FIVE AND
ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (3) RECEIPTS FROM PURCHASE OF POWER UNDER  A  WRITTEN  AGREEMENT  THAT
SPANS  AT LEAST TEN YEARS WHEREUNDER THE POWER PURCHASED IN GENERATED BY
FUEL CELL ELECTRICITY GENERATING SYSTEMS EQUIPMENT  OWNED  BY  A  PERSON
OTHER THAN THE TAXPAYER WHICH IS INSTALLED IN CONNECTION WITH COMMERCIAL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07074-05-3

A. 6644--A                          2

PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II) USED BY THE TAXPAY-
ER  FOR  COMMERCIAL  PURPOSES  SHALL BE EXEMPT FROM THE TAXES IMPOSED BY
SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED ELEVEN OF THIS ARTICLE.
  (4)  FOR  THE  PURPOSES  OF  THIS  SUBDIVISION, "FUEL CELL ELECTRICITY
GENERATING SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT  OR  COMBINATION
OF  COMPONENTS  INSTALLED  UPON  NON-RESIDENTIAL PREMISES THAT UTILIZE A
SOLID OXIDE, MOLTEN CARBONATE, PROTON EXCHANGE  MEMBRANE  OR  PHOSPHORIC
ACID  FUEL  CELL THAT IS MANUFACTURED, INSTALLED AND OPERATED IN ACCORD-
ANCE WITH APPLICABLE GOVERNMENT AND INDUSTRY STANDARDS. SUCH ARRANGEMENT
OR COMPONENTS SHALL NOT INCLUDE EQUIPMENT THAT IS  PART  OF  A  NON-FUEL
CELL ENERGY SYSTEM.
  S 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  chapter  13  of  the  laws  of  2013, 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), the commercial solar  energy
systems  equipment  exemption  provided  for  in  subdivision  (ii), THE
COMMERCIAL FUEL CELL ELECTRIC GENERATING  EQUIPMENT  EXEMPTION  PROVIDED
FOR  IN  SUBDIVISION  (JJ),  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, such commercial solar energy systems equip-
ment exemption, SUCH COMMERCIAL FUEL CELL ELECTRIC GENERATING EXEMPTION,
or such clothing and footwear exemption.

A. 6644--A                          3

  S  3.  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 LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
THE  COMMERCIAL  FUEL  CELL ELECTRIC GENERATING EQUIPMENT EXEMPTION FROM
STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN SUBDIVISION (JJ)  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 SUBDIVI-
SION (JJ) OF SECTION 1115 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 JANUARY 1, (INSERT  THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON OR 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 immediately, provided that section one
of this act shall take effect on the first of  January  next  succeeding
the date on which this act shall have become a law.

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