S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6636
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 14, 2019
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Higher Education
 
 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 ONE MONTH PERIOD  EACH  YEAR
 COMMENCING  ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH ANNUALLY.
 FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT EVERGREEN TREES"  SHALL  MEAN
 EVERGREEN  TREES  THAT HAVE BEEN CUT OR HARVESTED, AND SOLD ON THE PREM-
 ISES OF A CHRISTMAS TREE FARM.
   § 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 ONE MONTH  PERIOD  EACH  YEAR  COMMENCING  ON
 NOVEMBER  FIRST  AND ENDING ON NOVEMBER THIRTIETH, PROVIDED IN PARAGRAPH
 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS
 ARTICLE,  SHALL  BE  APPLICABLE  PURSUANT  TO  A LOCAL LAW, ORDINANCE OR
 RESOLUTION ADOPTED BY A CITY 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01209-02-9

 A. 6636                             2
 
   §  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
 ONE MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST, AND  ENDING  ON
 NOVEMBER  THIRTIETH, AS PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDIVI-
 SION (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 (K) 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  PURSU-
 ANT  TO THE AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE
 SUSPENDED AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDI-
 VISION (K) 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 (K) OF THIS SECTION, SHALL BE FURTHER  AMENDED,
 AS  PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT
 THE FRESH CUT EVERGREEN TREES EXEMPTION DURING THE ONE MONTH PERIOD EACH
 YEAR COMMENCING ON NOVEMBER FIRST, AND ENDING ON NOVEMBER THIRTIETH,  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 ONE MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER
 FIRST, AND ENDING ON NOVEMBER  THIRTIETH,  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]  CHAPTER,  or  the
 exemption  for commercial solar equipment and electricity in subdivision
 (ii) of section eleven hundred fifteen of  this  [article]  CHAPTER,  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]
 CHAPTER 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,  ordi-
 nance or resolution providing for a refund or credit described in subdi-
 vision (d) of section eleven hundred nineteen of this chapter or repeal-
 ing  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

 A. 6636                             3
 
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER OR REPEALING ANY SUCH
 EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY
 OF SUBDIVISION (K) 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  certi-
 fied  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 (k) to read as follows:
   (K) 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 ONE MONTH PERIOD EACH
 YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH, 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 SUBDIVI-
 SIONS (D) AND (E) OF THIS SECTION, SUCH  ENACTMENT  OF  SUCH  RESOLUTION
 SHALL  BE  DEEMED  TO BE AN AMENDMENT TO SECTION ELEVEN HUNDRED SEVEN OF
 THIS CHAPTER AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL  BE  DEEMED  TO
 INCORPORATE  SUCH  EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE
 LEGISLATURE AND APPROVED BY THE GOVERNOR.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED TO BE GIVEN FOR PURCHASES OF FRESH CUT EVERGREEN TREES EXEMPT
 FROM STATE SALES AND COMPENSATING USE TAXES DURING A  ONE  MONTH  PERIOD
 EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH,
 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.
   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

 A. 6636                             4
 
 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.