S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6113
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 23, 2017
                                ___________
 
 Introduced by M. of A. KOLB, OAKS, RAIA, MALLIOTAKIS, MONTESANO, GIGLIO,
   BUTLER -- Multi-Sponsored by -- M. of A. BLANKENBUSH, DiPIETRO, FRIEND
   -- read once and referred to the Committee on Ways and Means
 
 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
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 49 to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03267-01-7

 A. 6113                             2
 
   (49) MOTOR FUEL AND DIESEL MOTOR FUEL.
   §  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.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2 of part WW of chapter 60 of the laws of 2016, 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), the commercial fuel cell electricity generating
 systems equipment and electricity generated by such equipment  exemption
 provided for in subdivision (kk) 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 such residential solar energy systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy

 A. 6113                             3
 
 systems  equipment and electricity exemption, commercial fuel cell elec-
 tricity generating systems equipment and electricity generated  by  such
 equipment  exemption  or such clothing and footwear 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 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 (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 AUTHORITY 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, ORDINANCE 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. (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 RESI-
 DENTIAL  SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY   EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (EE), THE COMMERCIAL 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  ELECTRIC-
 ITY EXEMPTION OR SUCH CLOTHING AND FOOTWEAR EXEMPTION.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2 of part WW of chapter 60 of the laws of 2016 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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. 6113                             4
 
 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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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 commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (a) of section eleven hundred fifteen of this chapter, unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such  equipment  exemption  or such clothing and footwear
 exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) 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 RESOL-
 UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (P)  OF  THIS  SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS SERVICES
 EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  OR  IN  SUCH
 SECTION  ELEVEN  HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOBILE
 TELECOMMUNICATION SERVICES EXEMPTION  IN  SUBDIVISION  (CC)  OF  SECTION
 ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER.  (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 RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION (EE), THE COMMERCIAL  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. 6113                             5
 
 (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 COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  PARAGRAPH FORTY-NINE 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 SUBDIVI-
 SION (Q) 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 certi-
 fied 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.
   § 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:

 A. 6113                             6
 
   (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.
   § 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
 diesel motor fuel and motor fuel and all other  taxes  so  addressed  by
 this act.
   §  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, 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;  provided,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section four of this act shall  take  effect
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
 
                                  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:
   (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

 A. 6113                             7
 
 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.
   § 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 ARTI-
 CLE 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 AUTHORITY OF SUBDIVISION
 (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016,  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

 A. 6113                             8
 
 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), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk) 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 such residential  solar  energy  systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems equipment and electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing and footwear 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, SNOWMOBILE 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,  SNOWMOBILE  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, MOTORCYCLE HELMETS, SNOWMO-
 BILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION  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. (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 RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRIC-
 ITY EXEMPTION PROVIDED FOR IN SUBDIVISION  (EE),  THE  COMMERCIAL  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  OTHER-
 WISE  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 FOOTWEAR EXEMPTION.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2 of part WW of chapter 60 of the laws of 2016 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:

 A. 6113                             9
 
   (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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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 commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (a) of section eleven hundred fifteen of this chapter, unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such  equipment  exemption  or such clothing and footwear
 exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) OF THIS SECTION OR AT THE TIME OF

 A. 6113                            10
 
 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 RESOL-
 UTION  PURSUANT  TO  THE  AUTHORITY  OF SUBDIVISION (P) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS  SERVICES
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS  THE  MOBILE
 TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (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  RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION  (EE),  THE  COMMERCIAL  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  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  PARAGRAPHS 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 RESOL-
 UTION ENACTED PURSUANT 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  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-

 A. 6113                            11
 
 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.
   § 6. 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
 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.
   § 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
 bicycle helmets,  motorcycle  helmets,  snowmobile  helmets,  equestrian
 helmets and sports helmets and all other taxes so addressed by this act.
   §  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;  provided,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section four of this act shall  take  effect

 A. 6113                            12
 
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
 
                                  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.
   § 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.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016,  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

 A. 6113                            13
 
 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), the commercial fuel cell electricity generating
 systems equipment and electricity generated by such equipment  exemption
 provided for in subdivision (kk) 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 such residential solar energy systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems  equipment and electricity exemption, commercial fuel cell elec-
 tricity generating systems equipment and electricity generated  by  such
 equipment  exemption or such clothing and footwear 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 RESOL-
 UTION 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 (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 RESOLUTION 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. (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 RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
 MENT AND ELECTRICITY EXEMPTION PROVIDED FOR  IN  SUBDIVISION  (EE),  THE
 COMMERCIAL  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 ENER-
 GY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION OR SUCH CLOTHING AND
 FOOTWEAR EXEMPTION.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016  and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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

 A. 6113                            14
 
 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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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 commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (a) of section eleven hundred fifteen of this chapter, unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such  equipment  exemption  or such clothing and footwear
 exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) 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 RESOL-
 UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (P)  OF  THIS  SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN

 A. 6113                            15
 
 OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS SERVICES
 EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  OR  IN  SUCH
 SECTION  ELEVEN  HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOBILE
 TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (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  RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION  (EE),  THE  COMMERCIAL  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  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  PARAGRAPH  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 SUBDIVI-
 SION (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 certi-
 fied mail within a period of not less than thirty  days  prior  to  such
 effective  date  if  the commissioner deems such action to be consistent

 A. 6113                            16
 
 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.
   § 6. 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
 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.
   §  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
 child restraint systems and all other taxes so addressed by this act.
   §  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;  provided,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section four of this act shall  take  effect
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
 
                                  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

 A. 6113                            17
 
 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.
   §  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.
   § 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.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016,  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

 A. 6113                            18
 
 and  electricity exemption provided for in subdivision (ee), the commer-
 cial solar energy systems equipment and electricity  exemption  provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk) 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 such residential  solar  energy  systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems equipment and electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing and footwear 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 RESOL-
 UTION 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 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. (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 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.
   § 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016  and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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

 A. 6113                            19
 
 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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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 commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (a) of section eleven hundred fifteen of this chapter, unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such  equipment  exemption  or such clothing and footwear
 exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) 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 RESOL-
 UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (P)  OF  THIS  SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS SERVICES
 EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  OR  IN  SUCH

 A. 6113                            20
 
 SECTION  ELEVEN  HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOBILE
 TELECOMMUNICATION SERVICES EXEMPTION  IN  SUBDIVISION  (CC)  OF  SECTION
 ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER.  (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  RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION  (EE),  THE  COMMERCIAL  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  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 6. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  PARAGRAPH  FIFTY-ONE 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 SUBDIVI-
 SION (T) 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 certi-
 fied 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

 A. 6113                            21
 
 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.
   § 7. 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
 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.
   §  8. 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.
   §  9.  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,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section five of this act shall  take  effect
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
 
                                  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.
   §  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

 A. 6113                            22
 
 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.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016,  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), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk) 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 such residential  solar  energy  systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems equipment and electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing and footwear 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

 A. 6113                            23

 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 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 CHAPTER,  AS  DEEMED
 TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A RESOL-
 UTION  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 HOUSEHOLD 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 FIFTY-TWO OF SUBDIVISION (A) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. (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  RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION  (EE),  THE  COMMERCIAL  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  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW of chapter 60 of the laws  of  2016  and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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

 A. 6113                            24
 
 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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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 commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing  and footwear exemption provided for in paragraph thirty of subdivi-
 sion (a) of section eleven hundred fifteen of this chapter, unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such  equipment  exemption  or such clothing and footwear
 exemption.  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES  EXEMPTION
 PROVIDED  FOR  IN  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE  ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) 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 RESOL-
 UTION PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (P)  OF  THIS  SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS SERVICES
 EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  OR  IN  SUCH
 SECTION  ELEVEN  HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOBILE
 TELECOMMUNICATION SERVICES EXEMPTION  IN  SUBDIVISION  (CC)  OF  SECTION
 ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER.  (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 RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION (EE), THE COMMERCIAL  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 COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.

 A. 6113                            25
 
   §  5.  Subdivision  (d)  of section 1210 of the tax law, as amended by
 section 4 of part WW of chapter 60 of the laws of 2016,  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, or electing or repealing
 the exemption for commercial fuel cell  electricity  generating  systems
 equipment  and  electricity  generated  by such equipment in subdivision
 (kk) 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 PARAGRAPH FIFTY-TWO 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  SUBDIVI-
 SION  (U)  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  certi-
 fied  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.
   §  6.  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-

 A. 6113                            26
 
 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
 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.
   § 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
 household cleaning products and all other taxes  so  addressed  by  this
 act.
   §  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;  provided,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section four of this act shall  take  effect
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
 
                                  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.
   § 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.
   § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2 of part WW of chapter 60 of the laws of 2016, is
 amended to read as follows:

 A. 6113                            27
 
   (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), the commercial fuel cell electricity generating
 systems equipment and electricity generated by such equipment  exemption
 provided for in subdivision (kk) 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 such residential solar energy systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems  equipment and electricity exemption, commercial fuel cell elec-
 tricity generating systems equipment and electricity generated  by  such
 equipment  exemption or such clothing and footwear 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 POPULATION OF ONE MILLION  OR  MORE  ENACTS
 THE  RESOLUTION  DESCRIBED IN SUBDIVISION (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 RESOL-

 A. 6113                            28
 
 UTION 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  RESOLUTION 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.  (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  RESIDENTIAL  SOLAR
 ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION  PROVIDED FOR IN
 SUBDIVISION (EE), THE COMMERCIAL  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 COMMER-
 CIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY  EXEMPTION  OR  SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2 of part WW of chapter 60 of the laws of 2016 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, 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 all
 sales  of  fuel sold for use in commercial aircraft and general aviation
 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (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

 A. 6113                            29
 
 systems  equipment and electricity exemption provided for in subdivision
 (ee), the commercial solar  energy  systems  equipment  and  electricity
 exemption  provided  for  in  subdivision (ii), the commercial fuel cell
 electricity  generating  systems  equipment and electricity generated by
 such equipment exemption provided for in subdivision (kk) and the cloth-
 ing and footwear exemption provided for in paragraph thirty of  subdivi-
 sion  (a) of section eleven hundred fifteen of this chapter, unless such
 city, county or school district elects otherwise as to such  residential
 solar  energy  systems equipment and electricity exemption, such commer-
 cial solar energy systems equipment and electricity  exemption,  commer-
 cial  fuel cell electricity generating systems equipment and electricity
 generated by such equipment exemption  or  such  clothing  and  footwear
 exemption.   ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS  SUBDI-
 VISION,  SHALL  OMIT  THE  MOBILE  TELECOMMUNICATION  SERVICES EXEMPTION
 PROVIDED FOR IN SUBDIVISION (CC) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) 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 (P) 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 RESOL-
 UTION  PURSUANT  TO  THE  AUTHORITY  OF SUBDIVISION (P) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF THIS  SUBPART,  SO  THAT  THE  WIRELESS  TELECOMMUNICATIONS  SERVICES
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS  THE  MOBILE
 TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.  (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  RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN
 SUBDIVISION  (EE),  THE  COMMERCIAL  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  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 5. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, 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

 A. 6113                            30
 
 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, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  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  PARAGRAPH  (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 SUBDIVI-
 SION (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 certi-
 fied 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.
   § 6. 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
 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:

 A. 6113                            31

   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.
   § 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.
   §  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;  provided,
 however,  the  amendments  to  paragraph 1 of subdivision (a) of section
 1210 of the tax law made by section four of this act shall  take  effect
 on  the same date and in the same manner as section 6 of part Z of chap-
 ter 60 of the laws of 2016, takes effect.
   § 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.
   §  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.