S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  838--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2017
                                ___________
 
 Introduced  by  Sens.  FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN,
   HANNON, HELMING, MARCHIONE, ROBACH, SAVINO, SEWARD -- read  twice  and
   ordered  printed, and when printed to be committed to the Committee on
   Investigations and Government Operations -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN ACT to amend the tax law, in relation to enacting the "New York State
   Go  Green  Season  Act" and creating a limited sales tax exemption for
   the sale of fresh cut evergreen trees from state sales and  compensat-
   ing  use  taxes  and  granting municipalities the option to grant such
   limited exemption
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  This act shall be known and may be cited as the "New York
 State Go Green Season Act".
   § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 45 to read as follows:
   (45)  FRESH  CUT EVERGREEN TREES DURING THE TWO MONTH PERIOD EACH YEAR
 COMMENCING ON NOVEMBER FIRST AND ENDING ON DECEMBER THIRTY-FIRST ANNUAL-
 LY. FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT  EVERGREEN  TREES"  SHALL
 MEAN EVERGREEN TREES THAT HAVE BEEN CUT OR HARVESTED BY THE CONSUMER, OR
 AT  THE CONSUMER'S DIRECTION, WHO IS PHYSICALLY PRESENT AT THE LOCATION,
 IF SUCH CONSUMER CANNOT OTHERWISE DO SO THEMSELVES, WITHIN ONE DAY PRIOR
 TO SALE.
   § 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
 adding a new clause 12 to read as follows:
   (12)  EXCEPT  AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FRESH CUT
 EVERGREEN TREES DURING THE TWO MONTH  PERIOD  EACH  YEAR  COMMENCING  ON
 NOVEMBER  FIRST  AND  ENDING ON DECEMBER THIRTY-FIRST, PROVIDED IN PARA-
 GRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
 THIS ARTICLE, SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE  OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04999-02-7

 S. 838--A                           2
 
 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.
   § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law  is
 amended by adding a new subparagraph (iii) to read as follows:
   (III)  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 FRESH CUT EVERGREEN TREES EXEMPTION DURING THE
 TWO MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST, AND  ENDING  ON
 DECEMBER THIRTY-FIRST, AS PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDI-
 VISION  (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 RESOL-
 UTION  DESCRIBED  IN  SUBDIVISION  (Q)  OF  THIS SECTION OR REPEALS SUCH
 RESOLUTION, SUCH REPEAL OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND  ANY
 LOCAL  LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH
 TAX PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION, WHETHER OR  NOT  SUCH
 TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT
 TO  SUBDIVISION  (Q)  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL;
 PROVIDED FURTHER THAT ANY SUCH LOCAL LAW, ORDINANCE  OR  RESOLUTION  AND
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN
 THE  EVENT A CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO
 THE AUTHORITY OF SUBDIVISION (Q)  OF  THIS  SECTION,  SHALL  BE  FURTHER
 AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART,
 SO  THAT FRESH CUT EVERGREEN TREES EXEMPTION DURING THE TWO MONTH PERIOD
 EACH YEAR COMMENCING ON NOVEMBER FIRST, AND ENDING ON  DECEMBER  THIRTY-
 FIRST,  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SECTION
 ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE STATE FRESH  CUT
 EVERGREEN TREES EXEMPTION DURING THE TWO MONTH PERIOD EACH YEAR COMMENC-
 ING ON NOVEMBER FIRST, AND ENDING ON DECEMBER THIRTY-FIRST, IN PARAGRAPH
 FORTY-FIVE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER.
   § 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

 S. 838--A                           3
 
 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-FIVE 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  PROVIDED  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:
   (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
 EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
 THE FRESH CUT EVERGREEN TREES EXEMPTION DURING THE TWO MONTH PERIOD EACH
 YEAR  COMMENCING  ON NOVEMBER FIRST AND ENDING ON DECEMBER THIRTY-FIRST,
 FROM STATE SALES AND  COMPENSATING  USE  TAXES  DESCRIBED  IN  PARAGRAPH
 FORTY-FIVE  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
 CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH  TWO
 OF  THIS  SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
 SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH  RESOL-
 UTION  SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
 SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO  INCORPO-
 RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
 TURE AND APPROVED BY THE GOVERNOR.
   (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN   OR
 CONTRACTED TO BE GIVEN FOR PURCHASES OF FRESH CUT EVERGREEN TREES EXEMPT
 FROM  STATE  SALES  AND COMPENSATING USE TAXES DURING A TWO MONTH PERIOD
 EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING  ON  DECEMBER  THIRTY-
 FIRST,  PURSUANT  TO  PARAGRAPH FORTY-FIVE 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.

 S. 838--A                           4
 
   2.  THIS  RESOLUTION  SHALL  TAKE  EFFECT, (INSERT THE DATE) AND SHALL
 APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT  DATE  ALTHOUGH
 MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   §  7.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, beginning at least 90 days after the date this act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
 that  sections four and five of this act shall apply to sales made on or
 after the date such sections  shall  have  taken  effect;  and  provided
 further  that  the commissioner of taxation and finance shall be author-
 ized on and after the date this act shall have become a law to adopt and
 amend any rules or regulations necessary to implement this  act  on  its
 effective date.