NY State Senate Bill 2015-S3677A

Senate Bill S3677A

2015-2016 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 Senate Committee Energy And Telecommunications 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
Feb 11, 2016	print number 3677a
Feb 11, 2016	amend and recommit to energy and telecommunications
Jan 06, 2016	referred to energy and telecommunications
Jun 25, 2015	committed to rules
Mar 09, 2015	advanced to third reading
Mar 04, 2015	2nd report cal.
Mar 03, 2015	1st report cal.190
Feb 13, 2015	referred to energy and telecommunications

Votes

- Mar 3, 2015 - Energy And Telecommunications Committee Vote
  S3677A
  
  10
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Energy And Telecommunications Committee Vote: Mar 3, 2015
      
      aye (10)
      
      Carlucci
      
      Croci
      
      Dilan
      
      Flanagan
      
      Griffo
      
      Hamilton
      
      Kennedy
      
      O'Mara
      
      Parker
      
      Ritchie
      
      aye wr (1)
      
      Little

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S3677 - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2013-2014 Legislative Session:: S2448

2015-S3677 - 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.

2015-S3677 - Sponsor Memo

                                BILL NUMBER:S3677

TITLE OF BILL:  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

PURPOSE:

To provide a tax exemption for the retail sale of and service of
installing commercial fuel cell electric generating equipment.

SUMMARY OF PROVISIONS:

Adds a new subdivision (jj) of section 1115 of the tax law to exempt
the retail sale or lease of commercial fuel cell electric generating
systems equipment and of the service of installing such systems or the
sale of electricity generated by such systems from the sales tax
imposed by section 1105 and 1111 of this article. In addition, the
term "fuel cell electricity generating system equipment" is defined.
Amends paragraph 1 of subdivision (a) of section 1210 of the tax law
to include the exemption of commercial fuel cell electric generating
equipment Adds a new subdivision (q) of section 1210 of the tax law to
allow any city with a population of one million or more, acting
through its local legislative body, to have the authority to provide

the same exemptions for commercial fuel cell electric generating
equipment from state sales and compensating use taxes described in
subdivision (ii) of section 1115 of this chapter. Such local
legislative body shall provide such exemption by enacting a
resolution.

EXISTING LAW:

These systems are not currently exempt from sales tax.

JUSTIFICATION:

Fuel cell electric generating technology has many advantages. Fuel
cells commonly provide power to host facilities during power outages,
enhancing storm response, and allowing critical facilities to remain
operational in such events, The fuel flexibility of this technology
unlocks a large portfolio of locally available fuels and the' existing
fuel infrastructure, which has the potential to increase the
reliability of the power system and to keep more energy dollars in New
York State. Fuel cells commonly provide power to host facilities
during power outages, enhancing storm response, and allowing critical
facilities to remain operational in such events. Fuel cells are
exceptionally efficient, they can stretch available supplies of fuel,
reduce energy costs and help reduce our dependence on foreign oil. The
scalability and resiliency of fuel cells makes them suitable for a
wide range of heat and power needs in electronics, homes, offices, and
factories. In addition, this technology has a low impact on their
surroundings, with near-silent operation and low emissions, making
them suitable in locations where combustion systems may not be
appropriate. Also, fuel cells may be used in conjunction with solar
panels or wind farms to produce electricity when renewable energy is


unavailable. The high capacity factors, fuel and efficiency,
associated with this technology make it equal or superior to renewable
technologies in the displacement of conventional fossil generation,
leading to lower air emissions, including carbon. For these reasons,
such technologies should be treated equally to renewable technologies
determining the eligibility of a tax exemption for the retail sale of
commercial fuel cell electric generating technologies. Qualified fuel
cell electric generating expenditures would include the material and
installation costs to produce energy designed to provide heating,
cooling, hot water, or electricity for commercial use.

FISCAL IMPLICATIONS:

None.

LEGISLATIVE HISTORY:

S.2448B of 2013-14: Reported to Finance

EFFECTIVE DATE:

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.

2015-S3677 - Bill Text download pdf

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

                                  3677

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on  Energy  and  Telecommuni-
  cations

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
PROPERTY WHICH IS (I) LOCATED IN THIS STATE AND (II) USED BY THE TAXPAY-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08744-01-5

S. 3677                             2

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.
  S  3.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:

S. 3677                             3

  (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 2016) 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.

co-Sponsors

2015-S3677A (ACTIVE) - Details

Current Committee:: Senate Energy And Telecommunications
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2013-2014 Legislative Session:: S2448

2015-S3677A (ACTIVE) - Summary

2015-S3677A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3677A

 TITLE OF BILL :

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

 PURPOSE :

To provide a tax exemption for the retail sale of and service of
installing commercial fuel cell electric generating equipment.

 SUMMARY OF PROVISIONS :

Adds a new subdivision (kk) of section 1115 of the tax law to exempt
the retail sale or lease of commercial fuel cell electric generating
systems equipment and of the service of installing such systems or the
sale of electricity generated by such systems from the sales tax
imposed by section 1105 and 1111 of this article. In addition, the
term "fuel cell electricity generating system equipment" is defined.
Amends paragraph 1 of subdivision (a) of section 1210 of the tax law
to include the exemption of commercial fuel cell electric generating
equipment Adds a new subdivision (q) of section 1210 of the tax law to

allow any city with a population of one million or more, acting
through its local legislative body, to have the authority to provide
the same exemptions for commercial fuel cell electric generating
equipment from state sales and compensating use taxes described in
subdivision (ii) of section 1115 of this chapter. Such local
legislative body shall provide such exemption by enacting a
resolution.

 EXISTING LAW :

These systems are not currently exempt from sales tax.

 JUSTIFICATION :

Fuel cell electric generating technology has many advantages. Fuel
cells commonly provide power to host facilities during power outages,
enhancing storm response, and allowing critical facilities to remain
operational in such events, The fuel flexibility of this technology
unlocks a large portfolio of locally available fuels and the' existing
fuel infrastructure, which has the potential to increase the
reliability of the power system and to keep more energy dollars in New
York State. Fuel cells commonly provide power to host facilities
during power outages, enhancing storm response, and allowing critical
facilities to remain operational in such events. Fuel cells are
exceptionally efficient, they can stretch available supplies of fuel,
reduce energy costs and help reduce our dependence on foreign oil. The
scalability and resiliency of fuel cells makes them suitable for a
wide range of heat and power needs in electronics, homes, offices, and
factories. In addition, this technology has a low impact on their
surroundings, with near-silent operation and low emissions, making
them suitable in locations where combustion systems may not be
appropriate. Also, fuel cells may be used in conjunction with solar
panels or wind farms to produce electricity when renewable energy is
unavailable. The high capacity factors, fuel and efficiency,
associated with this technology make it equal or superior to renewable
technologies in the displacement of conventional fossil generation,
leading to lower air emissions, including carbon. For these reasons,
such technologies should be treated equally to renewable technologies
determining the eligibility of a tax exemption for the retail sale of
commercial fuel cell electric generating technologies. Qualified fuel
cell electric generating expenditures would include the material and
installation costs to produce energy designed to provide heating,
cooling, hot water, or electricity for commercial use.

 FISCAL IMPLICATIONS :

None.

 LEGISLATIVE HISTORY :

S.2448B of 2013-14: Reported to Finance

 EFFECTIVE DATE :
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.

2015-S3677A (ACTIVE) - Bill Text download pdf

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

                                 3677--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 13, 2015
                               ___________

Introduced by Sens. FUNKE, AVELLA -- read twice and ordered printed, and
  when printed to be committed to the Committee on Energy and Telecommu-
  nications  --  recommitted to the Committee on Energy and Telecommuni-
  cations in  accordance  with  Senate  Rule  6,  sec.  8  --  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 (kk) to read as follows:
  (KK) (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08744-02-6

S. 3677--A                          2

OTHER THAN THE TAXPAYER WHICH IS INSTALLED IN CONNECTION WITH COMMERCIAL
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  section  3  of part Z of chapter 59 of the laws of 2015, 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
[and electricity]  exemption  provided  for  in  subdivision  (ee),  the
commercial  solar  energy  systems equipment [and electricity] exemption
provided for in subdivision (ii),  THE  COMMERCIAL  FUEL  CELL  ELECTRIC
GENERATING EQUIPMENT EXEMPTION PROVIDED FOR IN SUBDIVISION (KK), 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 [and electricity]
exemption, such commercial solar energy systems equipment [and electric-

S. 3677--A                          3

ity] 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 (KK) 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 (KK) 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 2017) 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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Senate Bill S3677A

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Sponsored By

Rich Funke

Archive: Last Bill Status - In Senate Committee Energy And Telecommunications Committee

Bill Amendments

co-Sponsors

Tony Avella

2015-S3677 - Details

2015-S3677 - Summary

2015-S3677 - Sponsor Memo

2015-S3677 - Bill Text download pdf

co-Sponsors

Tony Avella

2015-S3677A (ACTIVE) - Details

2015-S3677A (ACTIVE) - Summary

2015-S3677A (ACTIVE) - Sponsor Memo

2015-S3677A (ACTIVE) - Bill Text download pdf

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