NY State Senate Bill 2019-S4459

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Apr 30, 2019	reported and committed to finance
Mar 12, 2019	referred to budget and revenue

Votes

- Apr 30, 2019 - Budget And Revenue Committee Vote
  S4459
  
  6
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Apr 30, 2019
      
      aye (6)
      
      Antonacci
      
      Benjamin
      
      Kaminsky
      
      Liu
      
      Martinez
      
      Tedisco
      
      aye wr (1)
      
      Krueger

co-Sponsors

2019-S4459 (ACTIVE) - Details

See Assembly Version of this Bill:: A6636
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in 2021-2022 Legislative Session:: A900

2019-S4459 (ACTIVE) - Summary

Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to November 30th.

2019-S4459 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4459

SPONSOR: METZGER
 
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

 
PURPOSE:

An act to amend the tax law 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 PROVISIONS:

Section 1 establishes that this act shall be known as the "New York Go
Green Season Act".

Section 2 amends subdivision (a) of section 1115 of the Tax Law by
adding an exemption for fresh cut Evergreen Trees from sales and use
taxes during the one month period each year, commencing on November
first and ending on November thirtieth.

Sections 3 through 6 establish a local option to adopt or repeal this
exemption.

Section 7 establishes the effective date.

 
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 20% 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 custom ers are
faced with in decorating their homes and getting in the 'spirit' of the
holiday season.

 
LEGISLATIVE HISTORY:

2015-2016: S6232-A- REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
2017-2018: S838-A- REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
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 transitional
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 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-S4459 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4459
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 12, 2019
                                ___________
 
 Introduced  by  Sens.  METZGER, FUNKE -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01209-02-9

 S. 4459                             2
 
 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
 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;

 S. 4459                             3
 
 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  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-

 S. 4459                             4
 
 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 S4459

Sponsored By

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

Apr 30, 2019 - Budget And Revenue Committee Vote

Budget And Revenue Committee Vote: Apr 30, 2019

co-Sponsors

2019-S4459 (ACTIVE) - Details

2019-S4459 (ACTIVE) - Summary

2019-S4459 (ACTIVE) - Sponsor Memo

2019-S4459 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4459

Share this bill

Sponsored By

Jen Metzger

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

co-Sponsors

Rich Funke

2019-S4459 (ACTIVE) - Details

2019-S4459 (ACTIVE) - Summary

2019-S4459 (ACTIVE) - Sponsor Memo

2019-S4459 (ACTIVE) - Bill Text download pdf

Comments