S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    565
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  M.  of  A.  BRAUNSTEIN  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting certain dry clean-
   ing equipment or machinery certified by  the  department  of  environ-
   mental conservation from sales and use taxes

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 45 to read as follows:
   (45)  EQUIPMENT  OR  MACHINERY CERTIFIED BY THE DEPARTMENT OF ENVIRON-
 MENTAL CONSERVATION, PURSUANT TO REGULATIONS PROMULGATED BY SUCH DEPART-
 MENT, FOR POLLUTION PREVENTION OR CONTROL WHICH, FOR  PURPOSES  OF  THIS
 PARAGRAPH,  SHALL MEAN ANY PROCESS, FACILITY, DEVICE, FIXTURE, EQUIPMENT
 OR MACHINERY USED PRIMARILY FOR THE CONTROL, PREVENTION OR ABATEMENT  OF
 POLLUTION  OR  CONTAMINANTS  FROM THE OPERATION OF A DRY CLEANING PLANT,
 INCLUDING ANY STRUCTURE, MACHINERY OR EQUIPMENT INSTALLED IN THE  RECON-
 STRUCTION  OR  REPLACEMENT  OF  SUCH PROCESS, FACILITY, DEVICE, FIXTURE,
 EQUIPMENT OR MACHINERY. THIS PARAGRAPH SHALL APPLY ONLY TO  PROFESSIONAL
 CLEANING SYSTEMS THAT DO NOT RELY ON EPA CLASSIFIED HAZARDOUS AIR POLLU-
 TANTS  AND QUALIFY FOR OR ARE EXEMPT FROM AIR FACILITY REGISTRATION WITH
 THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly  period,  as  designated in subdivision (b) of section 1136 of
 the tax law, next commencing after this act shall have become a law  and
 shall  apply  to  sales made on or after the effective date of this act;
 provided, however that effective immediately,  the  addition,  amendment
 and/or  repeal of any rules or regulations necessary for the implementa-
 tion of the foregoing provisions of this act on its effective  date  are
 authorized  and  directed  to  be  made  and completed on or before such
 effective date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD02926-01-9