S T A T E   O F   N E W   Y O R K
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                                  1243

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             January 8, 2015
                               ___________

Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. BENEDET-
  TO,  CERETTO,  CLARK,  COLTON,  CRESPO,  CYMBROWITZ,  FINCH,  GUNTHER,
  KEARNS,  MAGEE,  MOYA,  RAIA,  ROSENTHAL,  RYAN,  SIMANOWITZ,  THIELE,
  WEPRIN,  ZEBROWSKI  -- read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law, in relation to exempting the sale of  plug-
  in  hybrid  electric  vehicles  from  state sales and compensating use
  taxes, and to authorize cities and counties to grant such exemption

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) THE RECEIPTS FROM THE RETAIL SALE OF NEW PLUG-IN HYBRID  ELECTRIC
VEHICLES.  FOR PURPOSES OF THIS PARAGRAPH THE TERM "PLUG-IN HYBRID ELEC-
TRIC VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION  ONE  HUNDRED
TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
  (I) DRAWS PROPULSION USING A TRACTION BATTERY WITH AT LEAST FOUR KILO-
WATT HOURS OF CAPACITY;
  (II) USES AN EXTERNAL SOURCE OF ENERGY TO RECHARGE SUCH BATTERY;
  (III) THE ORIGINAL USE OF WHICH COMMENCES WITH THE TAXPAYER;
  (IV)  IS ACQUIRED FOR USE OR LEASE BY THE TAXPAYER AND NOT FOR RESALE;
AND
  (V) IS MADE BY A MANUFACTURER.
  S 2. Section 1160 of the tax law is amended by adding a  new  subdivi-
sion (c) to read as follows:
  (C) THE NEW PLUG-IN HYBRID ELECTRIC VEHICLES EXEMPTION PROVIDED FOR IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER SHALL NOT APPLY TO OR LIMIT  THE  IMPOSITION  OF
THE TAX IMPOSED PURSUANT TO THIS ARTICLE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06235-01-5

A. 1243                             2
              

  S 3. 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)  and  the
clothing and footwear exemption provided for in paragraph thirty AND THE
NEW PLUG-IN HYBRID ELECTRIC VEHICLES EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-FOUR  of subdivision (a) of section eleven hundred fifteen of this
chapter, unless such city, county or school district elects otherwise as
to either such residential solar  energy  systems  equipment  exemption,
such  commercial solar energy systems equipment exemption or such cloth-
ing and footwear exemption OR SUCH NEW PLUG-IN HYBRID  ELECTRIC  VEHICLE
EXEMPTION.
  S  4.  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 NEW PLUG-IN HYBRID ELECTRIC VEHICLES EXEMPTION FROM STATE SALES  AND
COMPENSATING  USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY  ENACTING  A
RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION;

A. 1243                             3

WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS  (D)  AND
(E)  OF  THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED
TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
ELEVEN  HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS
IF THEY HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND  APPROVED  BY
THE GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED  TO  BE  GIVEN  FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44 OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK TAX LAW SHALL ALSO
BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN  THIS  JURIS-
DICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2015) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. This act shall take effect October 1, 2015.