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

                                 4753--A
    Cal. No. 363

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 15, 2015
                               ___________

Introduced  by  Sens.  GRIFFO,  FUNKE, ORTT, PANEPINTO -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Energy  and  Telecommunications  -- committee discharged and said bill
  committed to the Committee on Rules

AN ACT to amend the tax law, in relation to  exempting  commercial  fuel
  cell  systems  and electricity provided by such sources from the sales
  tax imposed by article 28 of the tax law and omitting  such  exemption
  from  the taxes imposed pursuant to the authority of article 29 of the
  tax law, unless a locality elects otherwise; and  to  repeal  subdivi-
  sions  (n)  and  (p)  of  section  1210  of  such  law relating to tax
  exemptions imposed by resolution in cities having a population of  one
  million or more persons

  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)  THE  FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE:  (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
TO  BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL FUEL CELL SYSTEMS EQUIP-
MENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS.  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  SOLID OXIDE, MOLTEN CARBONATE,
PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL THAT  IS  MANUFAC-
TURED,  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.
  (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
ENGAGED  IN  THE  SALE  OF FUEL CELL SYSTEM EQUIPMENT AND/OR ELECTRICITY
GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER  WHICH
THE  ELECTRICITY  IS  GENERATED BY COMMERCIAL FUEL CELL SYSTEM EQUIPMENT

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

                                                           LBD10464-02-5

S. 4753--A                          2

THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-
TRICITY;  (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER
OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
OR ELECTRICITY TO SUCH PREMISES.
  S  2. Paragraphs 1 and 4 of subdivision (a) of section 1210 of the tax
law, paragraph 1 as amended by chapter 13 of the laws of 2013, and para-
graph 4 as amended by chapter 200 of the laws of 2009,  are  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  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  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 exemption, such commercial solar energy systems equip-
ment  exemption,  COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY
EXEMPTION or such clothing and footwear exemption.
  (4) Notwithstanding any other provision of law to  the  contrary,  any
local  law  enacted  by any city of one million or more that imposes the
taxes authorized by this subdivision (i) may omit the exception provided
in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
eleven  hundred  five of this chapter for receipts from laundering, dry-
cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
(ii) may impose the tax described in paragraph six of subdivision (c) of

S. 4753--A                          3

section eleven hundred five of this chapter at a rate in addition to the
rate prescribed by this section not to exceed two percent  in  multiples
of  one-half  of one percent; (iii) shall provide that the tax described
in  paragraph  six  of subdivision (c) of section eleven hundred five of
this chapter does not apply to facilities owned and operated by the city
or an agency or instrumentality of the city or a public corporation  the
majority  of  whose members are appointed by the chief executive officer
of the city or the legislative body of the city or both  of  them;  (iv)
shall  not include any tax on receipts from, or the use of, the services
described in paragraph  seven  of  subdivision  (c)  of  section  eleven
hundred  five  of  this chapter; (v) shall provide that, for purposes of
the tax described in subdivision (e) of section eleven hundred  five  of
this  chapter,  "permanent  resident"  means any occupant of any room or
rooms in a hotel for at least one hundred eighty consecutive  days  with
regard  to  the  period  of  such occupancy; (vi) may omit the exception
provided in paragraph one of subdivision (f) of section  eleven  hundred
five  of  this  chapter for charges to a patron for admission to, or use
of, facilities for sporting activities in which the patron is  to  be  a
participant,  such  as  bowling  alleys  and  swimming  pools; (vii) may
provide the clothing and  footwear  exemption  in  paragraph  thirty  of
subdivision  (a) of section eleven hundred fifteen of this chapter, and,
notwithstanding any provision of subdivision (d) of this section to  the
contrary,  any  local law providing for such exemption or repealing such
exemption, may go into effect on any one of the following  dates:  March
first,  June first, September first or December first; (viii) shall omit
the exemption provided in paragraph  forty-one  of  subdivision  (a)  of
section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the
exemption provided in subdivision (c) of section eleven hundred  fifteen
of this chapter insofar as it applies to fuel, gas, electricity, refrig-
eration and steam, and gas, electric, refrigeration and steam service of
whatever  nature  for use or consumption directly and exclusively in the
production of gas, electricity, refrigeration or steam; (x) shall  omit,
unless  such  city  elects otherwise, the provision for refund or credit
contained in clause six of subdivision (a)  or  in  subdivision  (d)  of
section  eleven  hundred  nineteen  of  this  chapter;  [and] (xi) shall
provide that section eleven hundred five-C  of  this  chapter  does  not
apply  to such taxes, and shall tax receipts from every sale, other than
sales for resale, of gas service or electric service of whatever nature,
including the transportation, transmission or  distribution  of  gas  or
electricity,  even  if  sold separately, at the rate set forth in clause
one of subparagraph (i) of the opening paragraph of this section;  (XII)
SHALL OMIT, UNLESS SUCH CITY ELECTS OTHERWISE, THE EXEMPTION FOR COMMER-
CIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED IN SUBDIVISION
(KK)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  ANY REFERENCE
IN THIS CHAPTER OR IN ANY LOCAL LAW,  ORDINANCE  OR  RESOLUTION  ENACTED
PURSUANT  TO THE AUTHORITY OF THIS ARTICLE TO FORMER SUBDIVISIONS (N) OR
(P) OF THIS SECTION SHALL BE DEEMED TO BE A REFERENCE TO CLAUSE (XII) OF
THIS PARAGRAPH, RESPECTIVELY, AND  ANY  SUCH  LOCAL  LAW,  ORDINANCE  OR
RESOLUTION THAT PROVIDES THE EXEMPTIONS PROVIDED IN SUCH FORMER SUBDIVI-
SIONS  (N)  AND/OR (P) SHALL BE DEEMED INSTEAD TO PROVIDE THE EXEMPTIONS
PROVIDED IN CLAUSE (XII) OF THIS PARAGRAPH.
  S 2-a. Paragraphs 1 and 4 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

S. 4753--A                          4

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 commer-
cial solar energy systems equipment and electricity  exemption  provided
for  in subdivision (ii), THE COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND
ELECTRICITY 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  residen-
tial  solar  energy  systems  equipment  and electricity exemption, such
commercial solar energy systems  equipment  and  electricity  exemption,
COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION or such
clothing and footwear exemption.
  (4)  Notwithstanding  any  other provision of law to the contrary, any
local law enacted by any city of one million or more  that  imposes  the
taxes authorized by this subdivision (i) may omit the exception provided
in  subparagraph  (ii)  of paragraph three of subdivision (c) of section
eleven hundred five of this chapter for receipts from  laundering,  dry-
cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
(ii) may impose the tax described in paragraph six of subdivision (c) of
section eleven hundred five of this chapter at a rate in addition to the
rate  prescribed  by this section not to exceed two percent in multiples
of one-half of one percent; (iii) shall provide that the  tax  described
in  paragraph  six  of subdivision (c) of section eleven hundred five of
this chapter does not apply to facilities owned and operated by the city
or an agency or instrumentality of the city or a public corporation  the
majority  of  whose members are appointed by the chief executive officer
of the city or the legislative body of the city or both  of  them;  (iv)
shall  not include any tax on receipts from, or the use of, the services

S. 4753--A                          5

described in paragraph  seven  of  subdivision  (c)  of  section  eleven
hundred  five  of  this chapter; (v) shall provide that, for purposes of
the tax described in subdivision (e) of section eleven hundred  five  of
this  chapter,  "permanent  resident"  means any occupant of any room or
rooms in a hotel for at least one hundred eighty consecutive  days  with
regard  to  the  period  of  such occupancy; (vi) may omit the exception
provided in paragraph one of subdivision (f) of section  eleven  hundred
five  of  this  chapter for charges to a patron for admission to, or use
of, facilities for sporting activities in which the patron is  to  be  a
participant,  such  as  bowling  alleys  and  swimming  pools; (vii) may
provide the clothing and  footwear  exemption  in  paragraph  thirty  of
subdivision  (a) of section eleven hundred fifteen of this chapter, and,
notwithstanding any provision of subdivision (d) of this section to  the
contrary,  any  local law providing for such exemption or repealing such
exemption, may go into effect on any one of the following  dates:  March
first,  June first, September first or December first; (viii) shall omit
the exemption provided in paragraph  forty-one  of  subdivision  (a)  of
section  eleven  hundred  fifteen  of  this chapter; (ix) shall omit the
exemption provided in subdivision (c) of section eleven hundred  fifteen
of this chapter insofar as it applies to fuel, gas, electricity, refrig-
eration and steam, and gas, electric, refrigeration and steam service of
whatever  nature  for use or consumption directly and exclusively in the
production of gas, electricity, refrigeration or steam; (x) shall  omit,
unless  such  city  elects otherwise, the provision for refund or credit
contained in clause six of subdivision (a)  or  in  subdivision  (d)  of
section eleven hundred nineteen of this chapter; (xi) shall provide that
section  eleven  hundred  five-C  of this chapter does not apply to such
taxes, and shall tax receipts from every  sale,  other  than  sales  for
resale, of gas service or electric service of whatever nature, including
the  transportation, transmission or distribution of gas or electricity,
even if sold separately, at the rate set forth in clause one of subpara-
graph (i) of the opening paragraph of this section;  (xii)  shall  omit,
unless  such  city elects otherwise, the exemption for residential solar
energy systems equipment and electricity provided in subdivision (ee) of
section eleven hundred fifteen of this chapter; [and] (xiii) shall omit,
unless such city elects otherwise, the exemption  for  commercial  solar
energy systems equipment and electricity provided in subdivision (ii) of
section  eleven  hundred  fifteen of this chapter; AND (XIV) SHALL OMIT,
UNLESS SUCH CITY ELECTS OTHERWISE, THE  EXEMPTION  FOR  COMMERCIAL  FUEL
CELL  SYSTEMS  EQUIPMENT AND ELECTRICITY PROVIDED IN SUBDIVISION (KK) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. Any  reference  in  this
chapter or in any local law, ordinance or resolution enacted pursuant to
the  authority of this article to former subdivisions (n) or (p) of this
section shall be deemed to be a reference to clauses (xii) [or],  (xiii)
OR  (XIV) of this paragraph, respectively, and any such local law, ordi-
nance or resolution that provides the exemptions provided in such former
subdivisions (n) and/or (p) shall  be  deemed  instead  to  provide  the
exemptions  provided  in  clauses (xii) [and/or], (xiii) AND/OR (XIV) of
this paragraph.
  S 3. Paragraph 1 of subdivision (b) of section 1210 of  the  tax  law,
paragraph  1  as  amended by section 36 of part S-1 of chapter 57 of the
laws of 2009, is amended to read as follows:
  (1) Or, one or more of the taxes described in subdivisions  (b),  (d),
(e)  and (f) of section eleven hundred five of this chapter, at the same
uniform rate, including the transitional provisions  in  section  eleven
hundred  six  of  this  chapter  covering  such taxes, but not the taxes

S. 4753--A                          6

described in subdivisions (a) and (c) of section eleven hundred five  of
this  chapter. Provided, further, that where the tax described in subdi-
vision (b) of section eleven hundred five of this  chapter  is  imposed,
the  compensating  use  taxes  described  in clauses (E), (G) and (H) of
subdivision (a) of section eleven hundred ten of this chapter shall also
be imposed. Provided, further, that where the taxes described in  subdi-
vision  (b) of section eleven hundred five are imposed, such taxes shall
omit: (A) the provision for refund or credit  contained  in  subdivision
(d)  of  section eleven hundred nineteen of this chapter with respect to
such taxes described in such subdivision (b) of section  eleven  hundred
five  unless such city or county elects to provide such provision or, if
so elected, to repeal such provision;  (B)  THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  TWO  OF SUBDIVISION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE.
  S 3-a. Paragraph 1 of subdivision (b) of section 1210 of the tax  law,
as  amended by section 4 of part Z of chapter 59 of the laws of 2015, is
amended to read as follows:
  (1) Or, one or more of the taxes described in subdivisions  (b),  (d),
(e)  and (f) of section eleven hundred five of this chapter, at the same
uniform rate, including the transitional provisions  in  section  eleven
hundred  six  of  this  chapter  covering  such taxes, but not the taxes
described in subdivisions (a) and (c) of section eleven hundred five  of
this  chapter. Provided, further, that where the tax described in subdi-
vision (b) of section eleven hundred five of this  chapter  is  imposed,
the  compensating  use  taxes  described  in clauses (E), (G) and (H) of
subdivision (a) of section eleven hundred ten of this chapter shall also
be imposed. Provided, further, that where the taxes described in  subdi-
vision  (b) of section eleven hundred five are imposed, such taxes shall
omit: (A) the provision for refund or credit  contained  in  subdivision
(d)  of  section eleven hundred nineteen of this chapter with respect to
such taxes described in such subdivision (b) of section  eleven  hundred
five  unless such city or county elects to provide such provision or, if
so elected, to repeal such provision;  (B)  the  exemption  provided  in
paragraph  two  of subdivision (ee) of section eleven hundred fifteen of
this chapter unless such county or city elects otherwise; [and] (C)  the
exemption provided in paragraph two of subdivision (ii) of section elev-
en  hundred  fifteen  of this chapter, unless such county or city elects
otherwise; AND (D) THE EXEMPTION PROVIDED IN PARAGRAPH TWO  OF  SUBDIVI-
SION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH
COUNTY OR CITY ELECTS OTHERWISE.
  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, OR ELECTING OR  REPEALING  THE  EXEMPTION  FOR
COMMERCIAL  FUEL  CELL  EQUIPMENT AND ELECTRICITY IN SUBDIVISION (KK) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must go into effect  only
on  one of the following 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

S. 4753--A                          7

(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. No such local law, ordinance or resol-
ution shall be effective unless a certified copy of such law,  ordinance
or  resolution  is mailed by registered or certified mail to the commis-
sioner 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 commis-
sioner 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 4-a Subdivision (d) of section 1210 of the tax law,  as  amended  by
section  4-a  of part Z of chapter 59 of the laws of 2015, 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,  or electing or repealing the exemption for
residential solar equipment  and  electricity  in  subdivision  (ee)  of
section  eleven  hundred  fifteen  of this article, or the exemption for
commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
section eleven hundred fifteen of this article, OR ELECTING OR REPEALING
THE  EXEMPTION  FOR  COMMERCIAL  FUEL  CELL EQUIPMENT AND ELECTRICITY IN
SUBDIVISION (KK) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE  must
go  into  effect  only  on one of the following dates: March first, June
first, September first or December first; provided, that  a  local  law,
ordinance  or  resolution providing for the exemption described in para-
graph 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. 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
certified mail to the commissioner at the commissioner's office in Alba-
ny  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 consist-
ent 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

S. 4753--A                          8

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.  Subdivisions  (n)  and  (p)  of section 1210 of the tax law are
REPEALED.
  S 6. Subdivision (a) of section 1212 of the tax  law,  as  amended  by
section  40 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (a) Any school district which is coterminous with,  partly  within  or
wholly  within a city having a population of less than one hundred twen-
ty-five thousand, is hereby authorized and empowered, by  majority  vote
of  the  whole  number  of  its school authorities, to impose for school
district purposes, within the territorial limits of such school district
and without discrimination between residents and  nonresidents  thereof,
the  taxes  described  in subdivision (b) of section eleven hundred five
(but excluding the tax on prepaid telephone calling  services)  and  the
taxes  described  in  clauses  (E) and (H) of subdivision (a) of section
eleven hundred ten, including the transitional provisions in subdivision
(b) of section eleven hundred six  of  this  chapter,  so  far  as  such
provisions  can  be  made applicable to the taxes imposed by such school
district and with such limitations and special  provisions  as  are  set
forth in this article, such taxes to be imposed at the rate of one-half,
one, one and one-half, two, two and one-half or three percent which rate
shall  be  uniform  for  all portions and all types of receipts and uses
subject to such taxes. In respect to such taxes, all provisions  of  the
resolution  imposing  them,  except  as  to rate and except as otherwise
provided herein, shall be identical with the corresponding provisions in
such article twenty-eight of  this  chapter,  including  the  applicable
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight of  this  chapter  can  be  made
applicable  to  the  taxes imposed by such school district and with such
limitations and special provisions as are set forth in this article. The
taxes described in subdivision (b) of section eleven hundred  five  (but
excluding  the tax on prepaid telephone calling service) and clauses (E)
and (H) of subdivision (a) of section eleven hundred ten, including  the
transitional provision in subdivision (b) of such section eleven hundred
six  of  this chapter, may not be imposed by such school district unless
the resolution imposes such taxes so as to include all portions and  all
types  of  receipts  and uses subject to tax under such subdivision (but
excluding the tax on prepaid telephone  calling  service)  and  clauses.
Provided,  however,  that,  where  a school district imposes such taxes,
such taxes shall omit the provision for refund or  credit  contained  in
subdivision  (d) of section eleven hundred nineteen of this chapter with
respect to such taxes described in such subdivision (b) of section elev-
en hundred five unless such  school  district  elects  to  provide  such
provision  or,  if  so elected, to repeal such provision, AND SHALL OMIT
THE EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (KK)  OF  SECTION
ELEVEN  HUNDRED  FIFTEEN  OF  THIS  CHAPTER  UNLESS SUCH SCHOOL DISTRICT
ELECTS OTHERWISE.
  S 6-a. Subdivision (a) of section 1212 of the tax law, as  amended  by
section  6  of  part  Z of chapter 59 of the laws of 2015, is amended to
read as follows:
  (a) Any school district which is coterminous with,  partly  within  or
wholly  within a city having a population of less than one hundred twen-
ty-five thousand, is hereby authorized and empowered, by  majority  vote
of  the  whole  number  of  its school authorities, to impose for school

S. 4753--A                          9

district purposes, within the territorial limits of such school district
and without discrimination between residents and  nonresidents  thereof,
the  taxes  described  in subdivision (b) of section eleven hundred five
(but  excluding  the  tax on prepaid telephone calling services) and the
taxes described in clauses (E) and (H) of  subdivision  (a)  of  section
eleven hundred ten, including the transitional provisions in subdivision
(b)  of  section  eleven  hundred  six  of  this chapter, so far as such
provisions can be made applicable to the taxes imposed  by  such  school
district  and  with  such  limitations and special provisions as are set
forth in this article, such taxes to be imposed at the rate of one-half,
one, one and one-half, two, two and one-half or three percent which rate
shall be uniform for all portions and all types  of  receipts  and  uses
subject  to  such taxes. In respect to such taxes, all provisions of the
resolution imposing them, except as to  rate  and  except  as  otherwise
provided herein, shall be identical with the corresponding provisions in
such  article  twenty-eight  of  this  chapter, including the applicable
definition and exemption provisions of  such  article,  so  far  as  the
provisions  of  such  article  twenty-eight  of this chapter can be made
applicable to the taxes imposed by such school district  and  with  such
limitations and special provisions as are set forth in this article. The
taxes  described  in subdivision (b) of section eleven hundred five (but
excluding the tax on prepaid telephone calling service) and clauses  (E)
and  (H) of subdivision (a) of section eleven hundred ten, including the
transitional provision in subdivision (b) of such section eleven hundred
six of this chapter, may not be imposed by such school  district  unless
the  resolution imposes such taxes so as to include all portions and all
types of receipts and uses subject to tax under  such  subdivision  (but
excluding  the  tax  on  prepaid telephone calling service) and clauses.
Provided, however, that, where a school  district  imposes  such  taxes,
such  taxes  shall  omit the provision for refund or credit contained in
subdivision (d) of section eleven hundred nineteen of this chapter  with
respect to such taxes described in such subdivision (b) of section elev-
en  hundred  five  unless  such  school  district elects to provide such
provision or, if so elected, to repeal such provision,  and  shall  omit
the  exemptions  provided in paragraph two of subdivision (ee) and para-
graph two of subdivision (ii) of section eleven hundred fifteen of  this
chapter unless such school district elects otherwise, AND SHALL OMIT THE
EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (KK) OF SECTION ELEV-
EN  HUNDRED  FIFTEEN  OF THIS CHAPTER UNLESS SUCH SCHOOL DISTRICT ELECTS
OTHERWISE.
  S 7. Section 1224 of the tax law is amended by adding a  new  subdivi-
sion (c-2) to read as follows:
  (C-2)  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW: (1) WHERE A COUNTY
CONTAINING ONE OR MORE CITIES WITH A POPULATION OF LESS THAN ONE MILLION
HAS ELECTED THE EXEMPTION FOR COMMERCIAL FUEL CELL SYSTEMS EQUIPMENT AND
ELECTRICITY PROVIDED IN SUBDIVISION (KK) OF SUCH SECTION ELEVEN  HUNDRED
FIFTEEN,  A CITY WITHIN SUCH COUNTY SHALL HAVE THE PRIOR RIGHT TO IMPOSE
TAX ON SUCH EXEMPT EQUIPMENT AND/OR ELECTRICITY TO  THE  EXTENT  OF  ONE
HALF  OF  THE  MAXIMUM RATES AUTHORIZED UNDER SUBDIVISION (A) OF SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE;
  (2) WHERE A CITY OF LESS THAN ONE MILLION HAS  ELECTED  THE  EXEMPTION
FOR  COMMERCIAL  FUEL CELL SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED IN
SUBDIVISION (KK) OF SUCH SECTION ELEVEN HUNDRED FIFTEEN, THE  COUNTY  IN
WHICH  SUCH  CITY IS LOCATED SHALL HAVE THE PRIOR RIGHT TO IMPOSE TAX ON
SUCH EXEMPT EQUIPMENT AND/OR ELECTRICITY TO THE EXTENT OF  ONE  HALF  OF

S. 4753--A                         10

THE  MAXIMUM  RATES  AUTHORIZED  UNDER SUBDIVISION (A) OF SECTION TWELVE
HUNDRED TEN OF THIS ARTICLE.
  S  8.  This act shall take effect December 1, 2015; provided, however,
that sections two-a, three-a, four-a and six-a of this  act  shall  take
effect  on  the same date and same manner as part Z of chapter 59 of the
laws of 2015, takes effect, and this act shall apply in accordance  with
the  applicable transitional provisions in sections 1106 and 1217 of the
tax law.