NY State Senate Bill 2019-S3007

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Jan 31, 2019	referred to budget and revenue

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2019-S3007 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6232
2017-2018: S838

2019-S3007 (ACTIVE) - Summary

Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to December 31st.

2019-S3007 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3007

SPONSOR: FUNKE
 
TITLE OF BILL:

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 compensating use
taxes and granting municipalities the option to grant such limited
exemption

 
SUMMARY OF BILL:

This bill creates the New York State Green Season Act. Subdivision (a)
of section 1115 of the Tax Law is amended by adding a new paragraphs 44,
to exempt Freshly cut Evergreen Trees from sales and use taxes during
the two-month period each year, commencing on the first day of November
and last day of December. A local option is provided.

 
JUSTIFICATION:

This legislation will provide sales tax relief to consumers during the
holiday seasons in winter where consumers typically spend more of their
discretionary income on gifts for their families and friends.  According
to the National Retail Federation, winter holidays accounts for the
largest gift-giving holidays that account for nearly 20k of total annual
retail sales for all retailers. In 2013, holiday celebrants spent an
average of $730 on gifts, food, decorations and more.

According to Statista; one of the world's largest statistics portals
providing relevant data from over 18,000 sources, The United States'
retail industry generated over three trillion U.S. dollars during the
holidays in 2013. These holiday sales reflected about 19.2 percent of
the retail industries total sales that year. As a result, just over 768
thousand employees were hired throughout the United States to compensate
for the holiday rush.

According to the Christmas Tree Farmers Association of New York, in 2012
- 275,000 Christmas Trees were sold in New York for an average of $30
per tree. With New York State Christmas Tree Farmers competing with tree
farmers in other states, along with large corporations importing trees
from out of state, providing a sales tax exemption on Christmas Trees
will help New York's Agri-market. This legislation will encourage more
consumers to shop locally because they will not be faced with the finan-
cial burden of State sales tax. The loss in state tax revenue is
extremely insignificant, with potential to actually increase sales tax
revenue through additional spending on advertisements and promotional
materials that correlate with the exemption.

With all of the consumer spending taking place around the holidays, this
legislation will provide minor relief in the taxation customers are
faced with in decorating their homes and getting in the 'spirit' of the
holiday season.

 
PRIOR LEGISLATIVE HISTORY:

S.6232A/A.9114A of 2016; Passed Senate

 
FISCAL IMPLICATIONS:
To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first day of a 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 transitional
provisions of section 1106 and 1217 of the tax law; provided, further,
that the commissioner of taxation and finance shall be authorized 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.

2019-S3007 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3007
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2019
                                ___________
 
 Introduced  by  Sens.  FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN,
   HELMING, ROBACH, SEWARD -- read twice and ordered  printed,  and  when
   printed to be committed to the Committee on Budget and Revenue
 
 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD01209-01-9

 S. 3007                             2
 
 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
 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

 S. 3007                             3
 
 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.
   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

 S. 3007                             4
 
 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.

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Senate Bill S3007

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

co-Sponsors

2019-S3007 (ACTIVE) - Details

2019-S3007 (ACTIVE) - Summary

2019-S3007 (ACTIVE) - Sponsor Memo

2019-S3007 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S3007

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Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

co-Sponsors

2019-S3007 (ACTIVE) - Details

2019-S3007 (ACTIVE) - Summary

2019-S3007 (ACTIVE) - Sponsor Memo

2019-S3007 (ACTIVE) - Bill Text download pdf

Comments