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

                                   762

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing an  exemption  for
  alternative energy systems from the state's sales and compensating use
  taxes and authorizing counties and cities to elect such exemption from
  their  sales  and use taxes imposed by or pursuant to the authority of
  such law; and providing for the repeal of such provisions upon expira-
  tion thereof

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

  Section  1.  Subdivision (b) of section 1101 of the tax law is amended
by adding a new paragraph 39 to read as follows:
  (39) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH  STRUCTURES  CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY ON PETROLEUM
PRODUCTS OR NATURAL GAS AS THEIR ENERGY SOURCE  OR  FUEL  CELL  ELECTRIC
GENERATION  EQUIPMENT  AS DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2)
OF SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR  APPLI-
ANCES,  INCLUDING  RESIDENTIAL REFRIGERATORS, FREEZERS, CLOTHING WASHERS
(BUT NOT A COMBINATION WASHER/DRYER UNLESS THE CLOTHING  IS  WASHED  AND
DRIED  IN  THE  SAME  COMPARTMENT), LIGHT FIXTURES WHICH USE A PIN-BASED
COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND
LIGHT KITS, DISHWASHER OR AIR CONDITIONERS,  SOLD  AT  RETAIL,  PROVIDED
SUCH  APPLIANCES  QUALIFY FOR AND ARE LABELED WITH, AN ENERGY STAR LABEL
BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT  AMONG  THE  MANUFACTURER,
THE  UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES
DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT  IMPROVE
THE  ENERGY  EFFICIENCY  OF  RESIDENTIAL AND NON-RESIDENTIAL HEATING AND

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

                                                           LBD04884-01-5

S. 762                              2

COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO,  INSULATION  AND  WEATHER
STRIPPING  AND  PRODUCTS,  SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS
APPROVED BY THE ENERGY STAR PROGRAM.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-THREE OF SUBDIVISION (B)
OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
  S  3.  Clause  9 of subdivision (b) of section 1107 of the tax law, as
amended by section 78 of part A of chapter 56 of the laws  of  1998,  is
amended to read as follows:
  (9)  Except  as  otherwise provided by law, the [exemption] EXEMPTIONS
provided for in paragraph thirty of subdivision (a)  of  section  eleven
hundred  fifteen  OF  THIS ARTICLE relating to clothing and footwear AND
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not
apply.
  S  4.  Subdivision  (f)  of  section  1109 of the tax law, as added by
section 118-a of part A of chapter 389 of the laws of 1997,  is  amended
to read as follows:
  (f)  The  [exemption]  EXEMPTIONS  contained in [paragraph] PARAGRAPHS
thirty AND FORTY-FOUR of  subdivision  (a)  of  section  eleven  hundred
fifteen of this article shall not apply.
  S  5.  Section 1109 of the tax law is amended by adding a new subdivi-
sion (i) to read as follows:
  (I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE  OR  RESOLUTION  TO  THE CONTRARY: (1) IN THE EVENT THAT A COUNTY,
CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF  SUBPART  B  OF
PART  I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE
ALTERNATIVE ENERGY SYSTEMS EXEMPTION  AUTHORIZED  IN  PARAGRAPH  ONE  OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
LOCATED  IN  SUCH  DISTRICT  IN  WHICH THE TAXES PROVIDED FOR IN SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO  PROVIDE  SUCH
ALTERNATIVE  ENERGY  SYSTEMS  EXEMPTION  FROM SUCH TAXES PURSUANT TO THE
AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OF THIS CHAP-
TER, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED EIGHT  OF  THIS
PART  ARE  IN  EFFECT  IN A CITY LOCATED IN SUCH DISTRICT, THE EXEMPTION
PROVIDED BY PARAGRAPH FORTY-FOUR OF SUBDIVISION (A)  OF  SECTION  ELEVEN
HUNDRED  FIFTEEN  OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH PORTION OF
THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH SUCH  COUNTY,
CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL DETERMINE AND
CERTIFY  TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE AT THE RATE OF
ONE-QUARTER OF ONE PERCENT UNDER THIS SECTION IN SUCH  COUNTY,  CITY  OR
SCHOOL  DISTRICT  ON  ACCOUNT  OF SALES OF ALTERNATIVE ENERGY SYSTEMS IN
SUCH COUNTY, CITY OR SCHOOL DISTRICT.
  (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES  ON
JUNE  FIRST,  TWO  THOUSAND  SIXTEEN,  THE  COMMISSIONER SHALL MAKE SUCH
DETERMINATIONS AND CERTIFICATIONS  ON  THE  TWELFTH  DAY  OF  THE  MONTH
FOLLOWING  THE  MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER
SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT  TO  SUCH
QUARTERLY  PERIOD  FOR  AS  LONG  AS  SUCH  ALTERNATIVE  ENERGY  SYSTEMS
EXEMPTIONS FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF  ARTICLE
TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN

S. 762                              3

HUNDRED  EIGHT  OF THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR
THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI-
NATIONS AND CERTIFICATIONS. SUCH DETERMINATIONS AND  CERTIFICATIONS  MAY
BE  BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT
THE TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER  THIS
SUBDIVISION  AND  MAY  BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER
INDICES CALCULATED FROM DISTRIBUTIONS FROM PRIOR  PERIODS.  THE  COMMIS-
SIONER  SHALL  BE  AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMIS-
SIONER DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS  SUBDIVI-
SION  FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN HUNDRED
THIRTY-SIX OF THIS ARTICLE.
  (3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH  THE  COMMISSIONER  HAS
MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
THIS  SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL
DISTRICT IN SUCH METROPOLITAN  COMMUTER  TRANSPORTATION  DISTRICT  WHICH
PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH
DISTRICT  IN  WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF
THIS PART ARE IN EFFECT WHICH HAS ELECTED TO  PROVIDE  SUCH  ALTERNATIVE
ENERGY  SYSTEMS  EXEMPTION,  AND  ANY CITY IN SUCH DISTRICT IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN  HUNDRED  EIGHT  OF  THIS  PART  ARE  IN
EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
TROLLER  BY  THE  COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL
DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE  AMOUNT
OF  SUCH  BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH.
THE COMPTROLLER SHALL DEPOSIT ANY SUCH  AMOUNTS  RECEIVED  IN  THE  MASS
TRANSPORTATION  OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY-
EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN  MASS
TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
  (4)  IN  THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX
PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE  TWENTY-NINE
OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
OF  THIS  SUBDIVISION  BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN
PARAGRAPHS TWO AND THREE OF  THIS  SUBDIVISION,  THE  COMPTROLLER  SHALL
DEDUCT  ANY  AMOUNT  NOT  PAID  FROM  THE  AMOUNT OF THE NEXT PAYMENT OR
PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT  TO  SUBDIVI-
SION  (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER  SHALL  DEPOSIT  THE
AMOUNTS  SO  DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH  THREE  OF  THIS
SUBDIVISION.
  (5)  IN  THE  EVENT  THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN  FULL  A
BILL   DESCRIBED   IN   PARAGRAPH  THREE  OF  THIS  SUBDIVISION  BY  THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND  THREE  OF
THIS  SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY,  WITH  RESPECT
TO  TAXES,  PENALTY  AND  INTEREST  IMPOSED PURSUANT TO THE AUTHORITY OF
SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
(C) OF SECTION TWELVE HUNDRED SIXTY-ONE  OF  THIS  CHAPTER,  UNTIL  SUCH
AMOUNT  NOT  PAID  HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS  TRANSPORTATION  OPERATING
ASSISTANCE  FUND  TO  BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
  (6) IN THE EVENT THAT A CITY IN WHICH THE  TAXES  IMPOSED  BY  SECTION
ELEVEN  HUNDRED  EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL  DESCRIBED  IN  PARAGRAPH  THREE  OF  THIS   SUBDIVISION   BY   THE

S. 762                              4

TWENTY-FIFTH  DAY  OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID  FROM
THE  AMOUNT  OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT
OTHERWISE  PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW,
UNTIL SUCH AMOUNT NOT PAID HAS BEEN  RECOVERED.  THE  COMPTROLLER  SHALL
DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
OPERATING  ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
OF THIS SUBDIVISION.
  (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER  CALCULATION
OR  UNDER  CALCULATION  OF  ANY CERTIFICATION REQUIRED TO BE MADE TO THE
COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER  ITS
DISCOVERY  AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION  OR  UNDER  CALCULATION
RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
REASONABLE  IN  VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
AND CIRCUMSTANCES.
  (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A  COUN-
TY,  CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER  HAVING  FIRST  MADE  ANY
DEPOSITS  REQUIRED  BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
ONLY TO THE EXTENT THAT THERE ARE MONEYS  REMAINING  AFTER  HAVING  MADE
SUCH  REQUIRED  DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
OF THE GENERAL FUND, AN  AMOUNT  EQUAL  TO  THE  TOTAL  OF  THE  AMOUNTS
REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS-
PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED  IN  SUCH
PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION
DETERMINED  IN  PARAGRAPH  SEVEN  OF  THIS SUBDIVISION SHALL LIKEWISE BE
APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO
THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL  OF  THE
AMOUNTS  REQUIRED  TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS
UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH SEVEN  OF
THIS SUBDIVISION.
  S 6. 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

S. 762                              5

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  of
subdivision  (a)  of  section eleven hundred fifteen of this chapter AND
THE ALTERNATIVE ENERGY  SYSTEMS  EXEMPTION  PROVIDED  FOR  IN  PARAGRAPH
FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER, unless such city, county or school district elects otherwise as
to either such residential solar  energy  systems  equipment  exemption,
such  commercial solar energy systems equipment exemption or such cloth-
ing and footwear exemption.
  S 7. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing 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 OR FORTY-FOUR 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 nine-
teen of this chapter or repealing such provision  so  provided  must  go
into  effect only on March first. No such local law, ordinance or resol-
ution shall be effective unless a certified copy of such law,  ordinance
or  resolution  is mailed by registered or certified mail to the commis-
sioner at the commissioner's office in Albany at least ninety days prior
to the date it is to become effective.  However,  the  commissioner  may
waive and reduce such ninety-day minimum notice requirement to a mailing
of  such  certified copy by registered or certified mail within a period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under section twelve hundred fifty of this article and the  commissioner
acts by resolution. Where the restriction provided for in section twelve
hundred  twenty-three  of this article as to the effective date of a tax
and the notice requirement provided for therein are applicable and  have
not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.

S. 762                              6

  S 8. 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 ALTERNATIVE ENERGY SYSTEMS EXEMPT 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
EXACTLY 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,  OR  FOR  THE  USE  OF,  ALTERNATIVE  ENERGY
SYSTEMS  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW  YORK
TAX  LAW  SHALL  ALSO  BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES
IMPOSED IN THIS JURISDICTION.
  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
AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA-
BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF  THE  NEW  YORK
TAX LAW.
  S  9. Notwithstanding any other provision of state or local law, ordi-
nance or resolution to the contrary: (a) Any  county  or  city  imposing
sales  and compensating use taxes pursuant to the authority of subpart B
of part 1 of article 29 of the tax law, acting through its local  legis-
lative  body, is hereby authorized and empowered to elect to provide the
exemption from such taxes for alternative  energy  systems  exempt  from
state  sales  and  compensating  use  taxes described in paragraph 44 of
subdivision (a) of section 1115 of the tax law, whether such  taxes  are
imposed  by local law, ordinance or resolution, by enacting a resolution
exactly in the form set forth in subdivision (c) of this section; where-
upon, upon compliance with the provisions of  subdivision  (d)  of  this
section, such enactment of such resolution shall be deemed to amend such
local  law,  ordinance or resolution imposing such taxes, and such local
law, ordinance or resolution shall thenceforth be deemed to  incorporate
such exemption.
  (b)  Any  city  of  one  million or more in which the taxes imposed by
section 1107 of the tax law 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 alternative energy systems
exempt from state sales and compensating use taxes  described  in  para-
graph 44 of subdivision (a) of section 1115 of the tax law by enacting a
resolution  exactly  in  the  form  set forth in subdivision (c) of this
section; whereupon, upon compliance with the provisions  of  subdivision
(d)  of  this section, such enactment of such resolution shall be deemed
to amend such section 1107 of the tax law and such  section  1107  shall

S. 762                              7

thenceforth  be  deemed  to incorporate such exemption as if it had been
duly enacted by the state legislature and approved by the  governor  and
such  resolution  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 subdivision (a) of section 1210 of the tax law, whether or
not such taxes are suspended at the time such  city  enacts  its  resol-
ution.
  (c) Form of Resolution:
  Be  it  enacted by the (insert proper title of local legislative body)
as follows:
  Section one: The (county or city) of (insert locality's  name)  hereby
elects the alternative energy systems exemption commencing in January of
2016.
  Section  two:  This resolution shall take effect immediately and shall
apply to sales made and uses occurring on or after such date, in accord-
ance with applicable transitional provisions of the New York tax law.
  (d) A resolution adopted pursuant to this section shall  be  effective
only  if  it  is adopted exactly as set forth in subdivision (c) of this
section and such county or city adopts it by December 31, 2016, mails  a
certified  copy  of  it  to  the commissioner of taxation and finance by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
  S 10. This act shall take effect immediately and shall expire  and  be
deemed  repealed two years after such date and shall apply to sales made
and uses occurring during exemption periods on or  after  that  date  in
accordance  with the applicable transitional provisions of sections 1106
and 1217 of the tax law.

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

                                 762--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to amend the tax law, in relation to providing an exemption for
  alternative energy systems from the state's sales and compensating use
  taxes and authorizing counties and cities to elect such exemption from
  their sales and use taxes imposed by or pursuant to the  authority  of
  such law; and providing for the repeal of such provisions upon expira-
  tion thereof

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

  Section 1. Subdivision (b) of section 1101 of the tax law  is  amended
by adding a new paragraph 39 to read as follows:
  (39) ALTERNATIVE ENERGY SYSTEMS. NEW ENERGY STAR APPLIANCES AND TANGI-
BLE  PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH STRUCTURES CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY  ON  PETROLEUM
PRODUCTS  OR  NATURAL  GAS  AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC
GENERATION EQUIPMENT AS DESCRIBED IN PARAGRAPH TWO OF  SUBSECTION  (G-2)
OF  SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR APPLI-
ANCES, INCLUDING RESIDENTIAL REFRIGERATORS, FREEZERS,  CLOTHING  WASHERS
(BUT  NOT  A  COMBINATION WASHER/DRYER UNLESS THE CLOTHING IS WASHED AND
DRIED IN THE SAME COMPARTMENT), LIGHT FIXTURES  WHICH  USE  A  PIN-BASED
COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND
LIGHT  KITS,  DISHWASHER  OR  AIR CONDITIONERS, SOLD AT RETAIL, PROVIDED
SUCH APPLIANCES QUALIFY FOR AND ARE LABELED WITH, AN ENERGY  STAR  LABEL
BY  THE  MANUFACTURER,  PURSUANT TO AN AGREEMENT AMONG THE MANUFACTURER,
THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED  STATES
DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT IMPROVES

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

                                                           LBD04884-02-5

S. 762--A                           2

THE  ENERGY  EFFICIENCY  OF  RESIDENTIAL AND NON-RESIDENTIAL HEATING AND
COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO,  INSULATION  AND  WEATHER
STRIPPING  AND  PRODUCTS,  SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS
APPROVED BY THE ENERGY STAR PROGRAM.
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI-
BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND  NON-RESI-
DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF
SUCH  STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-NINE OF SUBDIVISION (B)
OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
  S 3. Clause 9 of subdivision (b) of section 1107 of the  tax  law,  as
amended  by  section  78 of part A of chapter 56 of the laws of 1998, is
amended to read as follows:
  (9) Except as otherwise provided by law,  the  [exemption]  EXEMPTIONS
provided  for  in  paragraph thirty of subdivision (a) of section eleven
hundred fifteen OF THIS ARTICLE relating to clothing  and  footwear  AND
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not
apply.
  S 4. Subdivision (f) of section 1109 of  the  tax  law,  as  added  by
section  118-a  of part A of chapter 389 of the laws of 1997, is amended
to read as follows:
  (f) The [exemption] EXEMPTIONS  contained  in  [paragraph]  PARAGRAPHS
thirty  AND  FORTY-FOUR  of  subdivision  (a)  of section eleven hundred
fifteen of this article shall not apply.
  S 5. Section 1109 of the tax law is amended by adding a  new  subdivi-
sion (i) to read as follows:
  (I)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE  EVENT  THAT  A  COUNTY,
CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
TION  DISTRICT  IMPOSES  TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE  THE
ALTERNATIVE  ENERGY  SYSTEMS  EXEMPTION  AUTHORIZED  IN PARAGRAPH ONE OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
LOCATED IN SUCH DISTRICT IN WHICH THE  TAXES  PROVIDED  FOR  IN  SECTION
ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
ALTERNATIVE ENERGY SYSTEMS EXEMPTION FROM SUCH  TAXES  PURSUANT  TO  THE
AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OF THIS CHAP-
TER,  OR  THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED EIGHT OF THIS
PART ARE IN EFFECT IN A CITY LOCATED IN  SUCH  DISTRICT,  THE  EXEMPTION
PROVIDED  BY  PARAGRAPH  FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH  PORTION  OF
THE  METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH SUCH COUNTY,
CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL DETERMINE AND
CERTIFY TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE AT THE RATE  OF
ONE-QUARTER  OF  ONE  PERCENT UNDER THIS SECTION IN SUCH COUNTY, CITY OR
SCHOOL DISTRICT ON ACCOUNT OF SALES OF  ALTERNATIVE  ENERGY  SYSTEMS  IN
SUCH COUNTY, CITY OR SCHOOL DISTRICT.
  (2)  COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
JUNE FIRST, TWO THOUSAND  FIFTEEN,  THE  COMMISSIONER  SHALL  MAKE  SUCH
DETERMINATIONS  AND  CERTIFICATIONS  ON  THE  TWELFTH  DAY  OF THE MONTH
FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE  DUE  UNDER
SECTION  ELEVEN  HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH
QUARTERLY  PERIOD  FOR  AS  LONG  AS  SUCH  ALTERNATIVE  ENERGY  SYSTEMS
EXEMPTIONS  FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE

S. 762--A                           3

TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN
HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE  COMMISSIONER  NOR
THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI-
NATIONS  AND  CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY
BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER  AT
THE  TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS
SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF  PERCENTAGES  OR  OTHER
INDICES  CALCULATED  FROM  DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS-
SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION  AS  THE  COMMIS-
SIONER  DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI-
SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN  HUNDRED
THIRTY-SIX OF THIS ARTICLE.
  (3)  BY  THE  FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR  SCHOOL
DISTRICT  IN  SUCH  METROPOLITAN  COMMUTER TRANSPORTATION DISTRICT WHICH
PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED  SEVEN  OF
THIS  PART  ARE  IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH ALTERNATIVE
ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH  DISTRICT  IN  WHICH  THE
TAXES  IMPOSED  BY  SECTION  ELEVEN  HUNDRED  EIGHT  OF THIS PART ARE IN
EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY,  CITY  OR  SCHOOL
DISTRICT;  AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF  SUCH  MONTH.
THE  COMPTROLLER  SHALL  DEPOSIT  ANY  SUCH AMOUNTS RECEIVED IN THE MASS
TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION  EIGHTY-
EIGHT-A  OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
  (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT  IMPOSING  TAX
PURSUANT  TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE  MONTH  DESCRIBED  IN
PARAGRAPHS  TWO  AND  THREE  OF  THIS SUBDIVISION, THE COMPTROLLER SHALL
DEDUCT ANY AMOUNT NOT PAID FROM  THE  AMOUNT  OF  THE  NEXT  PAYMENT  OR
PAYMENTS  DUE  SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL  SUCH
AMOUNT  NOT  PAID  HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS  TRANSPORTATION  OPERATING
ASSISTANCE  FUND  TO  BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
  (5) IN THE EVENT THAT A CITY IN WHICH THE  TAXES  IMPOSED  BY  SECTION
ELEVEN  HUNDRED  SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL  DESCRIBED  IN  PARAGRAPH  THREE  OF  THIS   SUBDIVISION   BY   THE
TWENTY-FIFTH  DAY  OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID  FROM
THE  AMOUNT  OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT
TO TAXES, PENALTY AND INTEREST IMPOSED  PURSUANT  TO  THE  AUTHORITY  OF
SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
(C)  OF  SECTION  TWELVE  HUNDRED  SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER  SHALL  DEPOSIT  THE
AMOUNTS  SO  DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH  THREE  OF  THIS
SUBDIVISION.
  (6)  IN  THE  EVENT  THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN  FULL  A

S. 762--A                           4

BILL   DESCRIBED   IN   PARAGRAPH  THREE  OF  THIS  SUBDIVISION  BY  THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND  THREE  OF
THIS  SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE  AMOUNT  OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT
OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE  LAW,
UNTIL  SUCH  AMOUNT  NOT  PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL
DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH  THREE
OF THIS SUBDIVISION.
  (7)  THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION
OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO  BE  MADE  TO  THE
COMPTROLLER  UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS
DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY,  COUNTY
OR  SCHOOL  DISTRICT  TO WHICH THE OVER CALCULATION OR UNDER CALCULATION
RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL  OTHER  FACTS
AND CIRCUMSTANCES.
  (8)  ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN-
TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE  OF
THIS  SUBDIVISION,  THE  COMPTROLLER  SHALL, AFTER HAVING FIRST MADE ANY
DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE  LAW  AND
ONLY  TO  THE  EXTENT  THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE
SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO  THE  DEBIT
OF  THE  GENERAL  FUND,  AN  AMOUNT  EQUAL  TO  THE TOTAL OF THE AMOUNTS
REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS  PURSUANT
TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS-
PORTATION  OPERATING  ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN SUCH
PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION
DETERMINED IN PARAGRAPH SEVEN OF  THIS  SUBDIVISION  SHALL  LIKEWISE  BE
APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO
THAT  THE  AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF THE
AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND  SCHOOL  DISTRICTS
UNDER  SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH SEVEN OF
THIS SUBDIVISION.
  S 6. 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

S. 762--A                           5

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 of
subdivision (a) of section eleven hundred fifteen of  this  chapter  AND
THE  ALTERNATIVE  ENERGY  SYSTEMS  EXEMPTION  PROVIDED  FOR IN PARAGRAPH
FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
CHAPTER, unless such city, county or school district elects otherwise as
to  either  such  residential  solar energy systems equipment exemption,
such commercial solar energy  systems  equipment  exemption  [or],  such
clothing  and  footwear  exemption  OR  SUCH  ALTERNATIVE ENERGY SYSTEMS
EXEMPTION.
  S 7. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
  (d) A local law, ordinance or resolution imposing any tax pursuant  to
this  section,  increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy  sources  and
services  described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of  tax  imposed  on  such
energy  sources  and  services  or  providing  for  the credit or refund
described in clause six of subdivision (a)  of  section  eleven  hundred
nineteen  of this chapter must go into effect only on one of the follow-
ing 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 OR FORTY-FOUR 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 nine-
teen of this chapter or repealing such provision  so  provided  must  go
into  effect only on March first. No such local law, ordinance or resol-
ution shall be effective unless a certified copy of such law,  ordinance
or  resolution  is mailed by registered or certified mail to the commis-
sioner at the commissioner's office in Albany at least ninety days prior
to the date it is to become effective.  However,  the  commissioner  may
waive and reduce such ninety-day minimum notice requirement to a mailing
of  such  certified copy by registered or certified mail within a period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under section twelve hundred fifty of this article and the  commissioner
acts by resolution. Where the restriction provided for in section twelve
hundred  twenty-three  of this article as to the effective date of a tax
and the notice requirement provided for therein are applicable and  have

S. 762--A                           6

not  been  waived,  the  restriction  and  notice requirement in section
twelve hundred twenty-three of this article shall also apply.
  S  8.  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 ALTERNATIVE ENERGY SYSTEMS EXEMPT 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
EXACTLY  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,  OR  FOR  THE USE OF, ALTERNATIVE ENERGY
SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
PARAGRAPH  FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK
TAX LAW SHALL ALSO BE EXEMPT  FROM  SALES  AND  COMPENSATING  USE  TAXES
IMPOSED IN THIS JURISDICTION.
  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
AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA-
BLE  TRANSITIONAL  PROVISIONS  OF SECTIONS 1106 AND 1217 OF THE NEW YORK
TAX LAW.
  S 9. Notwithstanding any other provision of state or local law,  ordi-
nance  or  resolution  to  the contrary: (a) Any county or city imposing
sales and compensating use taxes pursuant to the authority of subpart  B
of  part 1 of article 29 of the tax law, acting through its local legis-
lative body, is hereby authorized and empowered to elect to provide  the
exemption  from  such  taxes  for alternative energy systems exempt from
state sales and compensating use taxes  described  in  paragraph  44  of
subdivision  (a)  of section 1115 of the tax law, whether such taxes are
imposed by local law, ordinance or resolution, by enacting a  resolution
exactly in the form set forth in subdivision (c) of this section; where-
upon,  upon  compliance  with  the provisions of subdivision (d) of this
section, such enactment of such resolution shall be deemed to amend such
local law, ordinance or resolution imposing such taxes, and  such  local
law,  ordinance or resolution shall thenceforth be deemed to incorporate
such exemption.
  (b) Any city of one million or more in  which  the  taxes  imposed  by
section  1107  of  the  tax  law 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  alternative  energy  systems
exempt  from  state  sales and compensating use taxes described in para-
graph 44 of subdivision (a) of section 1115 of the tax law by enacting a
resolution exactly in the form set forth  in  subdivision  (c)  of  this
section;  whereupon,  upon compliance with the provisions of subdivision

S. 762--A                           7

(d) of this section, such enactment of such resolution shall  be  deemed
to  amend  such  section 1107 of the tax law and such section 1107 shall
thenceforth be deemed to incorporate such exemption as if  it  had  been
duly  enacted  by the state legislature and approved by the governor and
such resolution 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 subdivision (a) of section 1210 of the tax law, whether or
not such taxes are suspended at the time such  city  enacts  its  resol-
ution.
  (c) Form of Resolution:
  Be  it  enacted by the (insert proper title of local legislative body)
as follows:
  Section one: The (county or city) of (insert locality's  name)  hereby
elects the alternative energy systems exemption commencing in January of
2016.
  Section  two:  This resolution shall take effect immediately and shall
apply to sales made and uses occurring on or after such date, in accord-
ance with applicable transitional provisions of the New York tax law.
  (d) A resolution adopted pursuant to this section shall  be  effective
only  if  it  is adopted exactly as set forth in subdivision (c) of this
section and such county or city adopts it by December 31, 2015, mails  a
certified  copy  of  it  to  the commissioner of taxation and finance by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
  S 10. This act shall take effect immediately and shall expire  and  be
deemed  repealed two years after such date and shall apply to sales made
and uses occurring during exemption periods on or  after  that  date  in
accordance  with the applicable transitional provisions of sections 1106
and 1217 of the tax law.