NY State Senate Bill 2019-S5380

Senate Bill S5380

2019-2020 Legislative Session

Provides an exemption from state sales tax for energy star appliances and grants municipalities the option to provide such exemption

download bill text pdf

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Apr 29, 2019	referred to budget and revenue

2019-S5380 (ACTIVE) - Details

See Assembly Version of this Bill:: A2931
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1161
2011-2012: S3674, A10572
2013-2014: S3854, A758
2015-2016: S1804, A332, A7355
2017-2018: S2153, A5290, A5999
2021-2022: S3709, A2177
2023-2024: S1420, A2513

2019-S5380 (ACTIVE) - Summary

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

2019-S5380 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5380

SPONSOR: COMRIE
 
TITLE OF BILL:  An act to amend the tax law, in relation to exempting
energy star appliances from state sales and compensating use taxes and
granting municipalities the option to provide such exemption; and
providing for the repeal of such provisions upon expiration thereof

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill offers a sales tax exemption until April 1, 2021 on the
purchase of the following energy star qualified appliances; clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling
fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans.

 
SUMMARY OF PROVISIONS:

This bill amends the tax law to grant a sales tax exemption for the
purchase of the following Energy Star qualified appliances: clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling

fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans. This exemption expires on April 1, 2021. Energy Star is a joint
program of the U.S. Environmental Protection Agency and the U.S. Depart-
ment of Energy setting strict energy efficiency guidelines.

 
JUSTIFICATION:

ENERGY STAR qualified appliances incorporate advanced technologies that
use 10-50% less energy and water than standard models. This exemption is
for appliances that have earned the ENERGY STAR rating, and-the average
homeowner can save $80 a year in energy costs, while protecting the
environment. If just one in 10 homes used ENERGY STAR qualified appli-
ances, the change would be similar to planting 1.7 million new acres of
trees.

 
PRIOR LEGISLATIVE HISTORY:

2013-14: S. 3854-A Passed Senate/A. 758-A Ways and Means
2011-12: S.3674-A Passed Senate/A. 10572 Ways and Means
2009-10: S. 1161 Energy and Telecommunications/No
Same As 2008: S. 6944-3 Passed Senate/A. 11285-A Ways and Means

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Minimal.

 
EFFECTIVE DATE:
This act shall take effect on April 1, 2020 and shall expireand be
deemed repealed on April 1, 2026.

2019-S5380 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5380
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              April 29, 2019
                                ___________
 
 Introduced  by  Sen.  COMRIE -- 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 exempting energy star appli-
   ances from state sales and compensating use taxes and granting munici-
   palities the option to provide such exemption; and providing  for  the
   repeal of such provisions upon expiration thereof
 
   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) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
 QUALIFIES  AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
 RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL  BE  EXEMPT  FROM
 THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
 CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
 FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND  VENTILATING
 FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
 THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
   § 2. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty  or  school  district, imposing the taxes authorized by this subdivi-
 sion, shall omit the residential  solar  energy  systems  equipment  and
 electricity  exemption  provided for in subdivision (ee), the commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk) and the clothing and footwear exemption
 provided for in paragraph thirty of subdivision (a)  of  section  eleven
 hundred  fifteen  of this chapter, AND THE ENERGY STAR PRODUCT EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD04791-01-9

 S. 5380                             2
 
 PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEV-
 EN HUNDRED FIFTEEN OF THIS CHAPTER unless such city,  county  or  school
 district  elects  otherwise  as to such residential solar energy systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 systems equipment and electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing  and  footwear  exemption  OR  SUCH
 ENERGY STAR PRODUCT EXEMPTION.
   §  3.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (p) to read as follows:
   (P) 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 EXEMPTIONS FROM SUCH TAXES AS
 THE ENERGY STAR PRODUCT EXEMPTION 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  RESOLUTION SHALL BE DEEMED TO BE AN
 AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
 HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
 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 ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED  TO  BE  GIVEN  FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-FIVE OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL  ALSO
 BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
 DICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
 THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2020) AND SHALL APPLY TO SALES
 MADE, SERVICES RENDERED AND USES OCCURRING ON AND  AFTER  THAT  DATE  IN
 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
 1216 AND 1217 OF THE NEW YORK TAX LAW.
   § 4. This act shall take effect April 1, 2020, and shall expire and be
 deemed repealed April 1, 2025.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.