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

                                 5216--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2015
                               ___________

Introduced by M. of A. KOLB, OAKS, RAIA, TENNEY, MALLIOTAKIS, MONTESANO,
  GIGLIO,  BUTLER  -- Multi-Sponsored by -- M. of A. DiPIETRO, FRIEND --
  read once and referred to the Committee on Ways and Means -- recommit-
  ted 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 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);  to  amend
  the  tax law, in relation to exemptions from sales and use taxes (Part
  D); to amend the tax  law,  in  relation  to  providing  a  sales  tax
  exemption  for  household cleaning products (Part E); and to amend the
  tax law, in relation to providing a sales tax  exemption  for  certain
  ready-to-eat foods at grocery stores (Part F)

  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  F.  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03702-03-6
              

A. 5216--A                          2

  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
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 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  commer-
cial  solar  energy systems equipment and electricity exemption provided
for in subdivision (ii) 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

A. 5216--A                          3

systems equipment and electricity exemption or such clothing  and  foot-
wear  exemption.  ANY  LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY
CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED  BY  THIS
SUBDIVISION,  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  (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 AUTHORI-
TY  OF  SUBDIVISION  (Q)  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 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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARA-
GRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS CHAPTER OR REPEALING ANY SUCH EXEMPTION SO PROVIDED  AND  A  RESOL-
UTION  ENACTED  PURSUANT  TO  THE  AUTHORITY  OF SUBDIVISION (Q) OF THIS
SECTION PROVIDING SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY GO INTO EFFECT IMMEDIATELY. 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

A. 5216--A                          4

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  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 LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR  THE
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:

A. 5216--A                          5

  (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.
  (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 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-

A. 5216--A                          6

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) 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 electricity exemption or such clothing and foot-
wear exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED  BY  ANY
CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS
SUBDIVISION, SHALL OMIT THE BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMO-
BILE 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 (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 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 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

A. 5216--A                          7

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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION 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  OR
REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
ANT  TO  THE  AUTHORITY OF SUBDIVISION (R) 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 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 (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 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

A. 5216--A                          8

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 PARA-
GRAPHS 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:
  (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 FIFTY 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 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

A. 5216--A                          9

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) 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 electricity exemption or such clothing and foot-
wear exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION  ENACTED  BY  ANY
CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS
SUBDIVISION, 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  OTHERWISE;  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 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  SUBDI-
VISION  (S)  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 RESOL-
UTION 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.

A. 5216--A                         10

  S 4. 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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARA-
GRAPH FIFTY 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 (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 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 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 (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 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 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

A. 5216--A                         11

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
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 AS DETERMINED BY THE COMMISSIONER.
  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.

A. 5216--A                         12

  S 4. 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 commer-
cial solar energy systems equipment and electricity  exemption  provided
for in subdivision (ii) 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 electricity exemption or such clothing and foot-
wear exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION  ENACTED  BY  ANY
CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS
SUBDIVISION, SHALL OMIT THE HYGIENE PRODUCTS EXEMPTION PROVIDED  FOR  IN
PARAGRAPH FIFTY-ONE 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 (T) 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 (T) 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

A. 5216--A                         13

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 (T) 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 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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARA-
GRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (T)  OF  THIS
SECTION PROVIDING SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY  GO  INTO EFFECT IMMEDIATELY. 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 6. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (t) to read as follows:
  (T)  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

A. 5216--A                         14

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 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  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.

                                 PART E

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 52 to read as follows:
  (52) HOUSEHOLD CLEANING PRODUCTS AS DETERMINED BY THE COMMISSIONER.
  S  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
adding a new clause 16 to read as follows:
  (16) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
OF  THIS ARTICLE RELATING TO HOUSEHOLD CLEANING PRODUCTS SHALL BE APPLI-
CABLE 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 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

A. 5216--A                         15

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) 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 electricity exemption or such clothing and foot-
wear exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION  ENACTED  BY  ANY
CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS
SUBDIVISION,  SHALL  OMIT  THE  HOUSEHOLD  CLEANING  PRODUCTS  EXEMPTION
PROVIDED FOR IN PARAGRAPH FIFTY-TWO 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  POPU-
LATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI-
VISION (T) 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  (T)
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 RESOLUTION PURSUANT  TO  THE  AUTHORITY  OF
SUBDIVISION  (T)  OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT  THE  HOUSE-
HOLD  CLEANING  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  HOUSEHOLD  CLEANING  PRODUCTS EXEMPTION IN PARAGRAPH

A. 5216--A                         16

FIFTY-TWO 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 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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARA-
GRAPH FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF
THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (U)  OF  THIS
SECTION PROVIDING SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
MAY  GO INTO EFFECT IMMEDIATELY.  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 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (u) to read as follows:
  (U)  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  HOUSEHOLD  CLEANING  PRODUCTS
EXEMPT  FROM  STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARA-
GRAPH FIFTY-TWO OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF
THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH

A. 5216--A                         17

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 HOUSEHOLD CLEANING PRODUCTS
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FIFTY-TWO 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
household cleaning products 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 F

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph (1-a) to read as follows:
  (1-A)  FOOD  WHICH  IS SOLD HEATED OR PREPARED, INCLUDING FOOD SOLD AT
GROCERY STORES, BUT NOT INCLUDING  FOOD  SOLD  AT  RESTAURANTS,  DINERS,
TAVERNS,  AND  FOOD COURTS AT A MALL AND FOOD THAT IS CATERED, AS DETER-
MINED BY THE COMMISSIONER.
  S 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 17 to read as follows:
  (17)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH (1-A) OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF
THIS  ARTICLE  RELATING  TO HEATED OR PREPARED FOODS 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 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

A. 5216--A                         18

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) 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 electricity exemption or such clothing and foot-
wear exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED  BY  ANY
CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS
SUBDIVISION, SHALL  OMIT  THE  HOT  OR  PREPARED  FOOD  ITEMS  EXEMPTION
PROVIDED  FOR  IN  PARAGRAPH  (1-A) 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 POPU-
LATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN  SUBDI-
VISION  (V)  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 (V)
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 RESOLUTION PURSUANT TO THE AUTHORITY OF
SUBDIVISION (V) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
IN  SECTION  TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE HOT OR
PREPARED FOOD ITEMS EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
UTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  IS  THE
SAME  AS  THE HOT OR PREPARED FOOD ITEMS EXEMPTION IN PARAGRAPH (1-A) OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.

A. 5216--A                         19

  S 4. 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 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
(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  RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARA-
GRAPH (1-A) 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 (V) 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 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 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 (v) to read as follows:
  (V) 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 HOT OR PREPARED FOOD ITEMS EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH (1-A)
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

A. 5216--A                         20

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 HOT OR PREPARED FOOD ITEMS
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
(1-A) OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
TER 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  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
hot  and  prepared  food  items 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 F of this act shall be
as specifically set forth in the last section of such Parts.