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

                                  6459

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 25, 2015
                               ___________

Introduced  by M. of A. ENGLEBRIGHT, HOOPER, MAGNARELLI, LUPARDO, GALEF,
  ORTIZ, SCHIMMINGER, ROSENTHAL, O'DONNELL, TITUS, CAHILL, JAFFEE, BENE-
  DETTO  --  Multi-Sponsored  by  --   M.   of   A.   ABBATE,   BRENNAN,
  PEOPLES-STOKES,  TITONE  -- 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 hybrid
  vehicles and certain high-efficiency 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)(I) THE RECEIPTS FROM THE RETAIL SALE OF NEW OR USED HYBRID  VEHI-
CLES AND HIGH-EFFICIENCY VEHICLES.
  (II) AS USED IN THIS PARAGRAPH:
  (A) "HIGH-EFFICIENCY VEHICLE" MEANS A MODEL YEAR TWO THOUSAND EIGHT OR
LATER  MOTOR  VEHICLE,  AS DEFINED IN SECTION ONE HUNDRED TWENTY-FIVE OF
THE VEHICLE AND TRAFFIC LAW, THAT IS CERTIFIED IN THE TWO THOUSAND EIGHT
OR LATER FUEL ECONOMY GUIDE  OF  THE  FEDERAL  ENVIRONMENTAL  PROTECTION
AGENCY  TO HAVE A HIGHWAY FUEL ECONOMY ESTIMATE OF THIRTY-FIVE MILES PER
GALLON OR BETTER, OR WHICH USES NO MOTOR FUEL OR DIESEL FUEL.
  (B) "HYBRID VEHICLE" MEANS A MOTOR VEHICLE, AS DEFINED IN SECTION  ONE
HUNDRED TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, THAT:
  (I) DRAWS PROPULSION ENERGY FROM BOTH:
  (A)  AN INTERNAL COMBUSTION ENGINE (OR HEAT ENGINE THAT USES COMBUSTI-
BLE FUEL), AND
  (B) AN ENERGY SOURCE DEVICE; AND
  (II) EMPLOYS A REGENERATIVE VEHICLE BRAKING SYSTEM THAT RECOVERS WASTE
ENERGY TO CHARGE SUCH ENERGY STORAGE DEVICE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10054-01-5

              

A. 6459                             2

  S 2. Section 1160 of the tax law is amended by adding a  new  subdivi-
sion (c) to read as follows:
  (C)  THE  NEW  AND  USED  HYBRID VEHICLES AND HIGH-EFFICIENCY 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.
  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  AND  USED  HYBRID  VEHICLES  AND HIGH-EFFICIENCY VEHICLES EXEMPTION
PROVIDED 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 equip-
ment  exemption  or such clothing and footwear exemption OR SUCH NEW AND
USED HYBRID VEHICLES OR HIGH-EFFICIENCY VEHICLES 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

A. 6459                             3

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 AND USED HYBRID VEHICLES AND HIGH-EFFICIENCY 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; WHEREUPON, UPON COMPLIANCE WITH THE  PROVISIONS  OF
SUBDIVISIONS  (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN  HUNDRED
SEVEN  AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
RATE 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  TAX  LAW  SHALL  ALSO  BE
EXEMPT  FROM  SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2016) 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, 2016.