S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10640
 
                           I N  A S S E M B L Y
 
                               July 6, 2022
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  authorizing  municipalities
   to  adopt  a sales tax exemption for clothing and footwear after March
   first, two thousand twenty-two; 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 (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] MAY GO INTO EFFECT  NO  LATER  THAN  AUGUST  FIRST;  AND,  PROVIDED
 FURTHER,  THAT A LOCAL LAW, ORDINANCE OR RESOLUTION repealing [any such]
 THE exemption DESCRIBED  IN  PARAGRAPH  THIRTY  OF  SUBDIVISION  (A)  OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER or a local law, ordinance
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15902-01-2
 A. 10640                            2
 
 or  resolution providing for a refund or credit described in subdivision
 (d) of section eleven hundred nineteen of this chapter or repealing such
 provision so provided must go into effect only on March first.  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 Alba-
 ny 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
 certified  mail  within  a  period of not less than thirty days prior to
 such effective date if the commissioner deems such action to be consist-
 ent 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.
   § 2. Severability.  If any provision of this act or if any application
 thereof  to any person or circumstance is held invalid, the remainder of
 this act and the application of  the  provision  to  other  persons  and
 circumstances shall not be affected thereby.
   §  3.  This  act shall take effect immediately and shall expire and be
 deemed repealed on January 1, 2023.