S T A T E O F N E W Y O R K
________________________________________________________________________
6232
I N S E N A T E
(PREFILED)
January 6, 2016
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Introduced by Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, GALLIVAN, HANNON,
MARCHIONE, ROBACH, SAVINO, SEWARD -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend the tax law, in relation to enacting the "New York State
Go Green Weekend Act" and creating a limited sales tax exemption for
the sale of fresh cut evergreen trees and evergreen products made
predominantly from evergreen trees from state sales and compensating
use taxes and granting municipalities the option to grant such limited
exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "New York
State Go Green Weekend Act".
S 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) FRESH CUT EVERGREEN TREES AND EVERGREEN PRODUCTS DURING THE
THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER,
AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF THIS PARAGRAPH,
"FRESH CUT EVERGREEN TREES" SHALL MEAN EVERGREEN TREES THAT HAVE BEEN
CUT OR HARVESTED WITHIN ONE WEEK PRIOR TO SALE. "EVERGREEN PRODUCTS"
SHALL MEAN PRODUCTS WHICH ARE MADE PREDOMINANTLY FROM REAL EVERGREEN
TREES AND SHALL NOT INCLUDE PRODUCTS WHICH ARE MORE THAN TWENTY-FIVE
PERCENT SYNTHETIC MATERIALS, INCLUDING BUT NOT LIMITED TO WREATHS AND
GARLAND.
S 3. 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 ON FRESH CUT
EVERGREEN TREES AND EVERGREEN PRODUCTS DURING THE THREE-DAY PERIOD EACH
YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER AND ENDING ON THE
FOLLOWING MONDAY, PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICABLE
PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13176-02-5
S. 6232 2
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 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. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
THIS SUBDIVISION, SHALL OMIT THE FRESH CUT EVERGREEN TREES AND EVERGREEN
PRODUCTS EXEMPTION DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON
THE FIRST FRIDAY OF DECEMBER, AND ENDING ON THE FOLLOWING MONDAY, AS
PROVIDED FOR IN PARAGRAPH FORTY-FOUR 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-
S. 6232 3
VISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL OR
RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAX 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 AUTHORITY OF
SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT FRESH CUT
EVERGREEN TREES AND EVERGREEN PRODUCTS EXEMPTION DURING THE THREE-DAY
PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER, AND ENDING
ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION
OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE
STATE FRESH CUT EVERGREEN TREES AND EVERGREEN PRODUCTS EXEMPTION DURING
THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEM-
BER, AND ENDING ON THE FOLLOWING MONDAY, IN PARAGRAPH FORTY-FOUR 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 FORTY-FOUR 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 PROVIDED 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
S. 6232 4
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 (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 EXEMPTION FROM SUCH TAXES AS
THE FRESH CUT EVERGREEN TREES AND EVERGREEN PRODUCTS EXEMPTION DURING A
THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF DECEMBER,
AND ENDING ON THE FOLLOWING MONDAY, 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 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 1. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF FRESH CUT EVERGREEN TREES AND
EVERGREEN PRODUCTS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
DURING A THREE-DAY PERIOD EACH YEAR COMMENCING ON THE FIRST FRIDAY OF
DECEMBER AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARAGRAPH
FORTY-FOUR 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.
2. 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. 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; provided
that sections four and five of this act shall apply to sales made on or
after the date such sections shall have taken effect; and provided
further that the commissioner of taxation and finance shall be author-
ized on and after the date this act shall have become a law to adopt and
amend any rules or regulations necessary to implement this act on its
effective date.
