S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5539
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 19, 2021
                                ___________
 
 Introduced  by  M.  of A. BARCLAY, MONTESANO, J. M. GIGLIO, BLANKENBUSH,
   DiPIETRO, FRIEND, BRABENEC, WALSH, B. MILLER, MANKTELOW, ASHBY, GALLA-
   HAN, LEMONDES, NORRIS, SIMPSON --  Multi-Sponsored  by  --  M.  of  A.
   GOODELL, HAWLEY -- read once and referred to the Committee on Ways and
   Means

 AN  ACT  to amend the tax law, in relation to excise tax on telecommuni-
   cations services (Part A); and to amend the tax law,  in  relation  to
   temporary  municipal  assistance  sales and compensating use taxes for
   cities of one million or more on telecommunications services (Part B)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to  the  "mobile  tax  freedom  act". Each component is wholly contained
 within a Part identified as Parts A through B. The  effective  date  for
 each particular provision contained within such Part is set forth in the
 last section of such Part. Any provision in any section contained within
 a  Part,  including the effective date of the Part, which makes a refer-
 ence to a section "of this act",  when  used  in  connection  with  that
 particular  component,  shall  be deemed to mean and refer to the corre-
 sponding section of the Part in which it is found. Section three of this
 act sets forth the general effective date of this act.
 
                                  PART A
 
   Section 1. Subdivision (cc) of section 1115 of the tax law,  as  added
 by section 11 of part S of chapter 85 of the laws of 2002, is amended to
 read as follows:
   (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
 receipts from the sale of mobile telecommunications service [by  a  home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B)  of  paragraph  one  and paragraph two of subdivision (b) of section
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02562-01-1

 A. 5539                             2
 
 eleven hundred five of this article [if  the  mobile  telecommunications
 customer's  place of primary use is within a taxing jurisdiction outside
 this state].
   §  2.    Paragraphs  (a) and (h) of subdivision 1 and paragraph (a) of
 subdivision 2 of section 186-e of the tax law, paragraph (a) of subdivi-
 sion 1 as amended by section 2 and paragraph (h)  of  subdivision  1  as
 added  by  section  3  of  part S of chapter 85 of the laws of 2002, and
 paragraph (a) of subdivision 2 as amended by section  2  of  part  P  of
 chapter 59 of the laws of 2015, are amended to read as follows:
   (a) [(1)] "Gross receipt" means the amount received in or by reason of
 any  sale, conditional or otherwise, of telecommunication services or in
 or by reason of the furnishing  of  telecommunication  services.  [Gross
 receipt from the sale of mobile telecommunications service provided by a
 home  service  provider  shall  include "charges for mobile telecommuni-
 cations service" as described in paragraph one  of  subdivision  (l)  of
 section  eleven  hundred eleven of this chapter, regardless of where the
 mobile  telecommunications  service  originates,  terminates  or  passes
 through.]  Gross  receipt  is  expressed in money, whether paid in cash,
 credit or property of any kind or nature, and shall be determined  with-
 out  any  deduction therefrom on account of the cost of the service sold
 or the cost of materials, labor or services used or other costs,  inter-
 est or discount paid, or any other expenses whatsoever except that there
 shall,  however,  be  allowed  a deduction for bad debts with respect to
 charges previously subjected to the tax  hereunder  when  the  debt  has
 become  worthless in accordance with generally accepted accounting prin-
 ciples consistently applied by the taxpayer. "Amount received"  for  the
 purpose of the definition of gross receipt, as the term gross receipt is
 used throughout this article, means the amount charged for the provision
 of a telecommunication service.
   [(2)  (A)  Any  charge  for  a  service or property billed by or for a
 mobile telecommunications customer's  home  service  provider  shall  be
 deemed  to be provided by such mobile telecommunications customer's home
 service provider.
   (B) Charges for mobile telecommunications service that are provided or
 deemed to be provided by a  mobile  telecommunications  customer's  home
 service  provider  shall be sourced to the taxing jurisdiction where the
 mobile telecommunications customer's place of primary  use  is  located,
 regardless  of  where  the mobile telecommunications service originates,
 terminates or passes through.]
   [(h) For the purpose of applying the provisions  of  this  section  to
 mobile  telecommunications  service,  the  following  terms when used in
 relation to mobile telecommunications service shall be defined  as  such
 terms are defined in section eleven hundred one of this chapter: "mobile
 telecommunications service," "mobile telecommunications customer," "home
 service  provider," "licensed service area," "reseller," "serving carri-
 er," "place of primary use" and "taxing jurisdiction".]
   (a) [(1)] There is hereby imposed an excise tax on the sale  of  tele-
 communication services[, except for the sale of mobile telecommunication
 services  that  are  subject to tax under subparagraph two of this para-
 graph, by any person which is a provider of telecommunication services,]
 to be paid by such person, at the rate of  three  and  one-half  percent
 prior  to  October  first, nineteen hundred ninety-eight, three and one-
 quarter  percent  from  October  first,  nineteen  hundred  ninety-eight
 through December thirty-first, nineteen hundred ninety-nine, and two and
 one-half  percent  on  and  after  January  first, two thousand of gross
 receipt from: (i) any intrastate telecommunication  services;  (ii)  any

 A. 5539                             3
 
 interstate  and  international  telecommunication  services  (other than
 interstate and international private telecommunication  services)  which
 originate  or  terminate  in  this  state  and  which  telecommunication
 services  are  charged to a service address in this state, regardless of
 where the amounts charged for such services  are  billed  or  ultimately
 paid;  and  (iii) interstate and international private telecommunication
 services, the gross receipt to which the tax shall apply shall be deter-
 mined as prescribed in subdivision three of this section.
   [(2) There is hereby imposed an excise tax on the sale of mobile tele-
 communication services, by any person which is a provider of  telecommu-
 nication  services,  to  be  paid by such person, at the rate of two and
 nine-tenths percent on and after May  first,  two  thousand  fifteen  of
 gross  receipts from any mobile telecommunications service provided by a
 home service provider where  the  mobile  telecommunications  customer's
 place of primary use is within this state.]
   § 3. Paragraph (b) of subdivision 2 of section 186-e of the tax law is
 amended by adding a new subparagraph 5 to read as follows:
   (5) MOBILE TELECOMMUNICATIONS EXCLUSION. THE SALE OF MOBILE TELECOMMU-
 NICATION  SERVICE  SHALL  IN  NO  EVENT  CONSTITUTE A TELECOMMUNICATIONS
 SERVICE, AND THE RECEIPTS FROM THE SALE OF SUCH SERVICE ARE WITHOUT  THE
 SCOPE OF THE TAX IMPOSED BY THIS SECTION.
   §  4.  Paragraph (b) of subdivision 1 of section 186-c of the tax law,
 as amended by section 1 of part P of chapter 59 of the laws of 2015,  is
 amended to read as follows:
   (b)  [(1)]  In  addition  to the surcharge imposed by paragraph (a) of
 this subdivision, there is hereby  imposed  a  surcharge  on  the  gross
 receipts from telecommunication services[, except for the gross receipts
 from  mobile  telecommunication  services  that are subject to tax under
 subparagraph two of this paragraph,] relating to the metropolitan commu-
 ter transportation district at the rate  of  seventeen  percent  of  the
 state  tax  rate under section one hundred eighty-six-e of this article.
 All the definitions and other provisions of section one hundred  eighty-
 six-e  of  this  article shall apply to the tax imposed by this subpara-
 graph with such modification and limitation as may be necessary (includ-
 ing  substituting  the  words  "metropolitan   commuter   transportation
 district"  for "state" where appropriate) in order to adapt the language
 of such  section  one  hundred  eighty-six-e  of  this  article  to  the
 surcharge imposed by this subparagraph within such metropolitan commuter
 transportation district so as to include (i) any intra-district telecom-
 munication  services, (ii) any inter-district telecommunication services
 which originate or terminate in such  district  and  are  charged  to  a
 service address therein regardless of where the amounts charged for such
 services are billed or ultimately paid, and (iii) as apportioned to such
 district, private telecommunication services. Provided however, such tax
 surcharge  shall  be  calculated as if the tax imposed under section one
 hundred eighty-six-e of this article were imposed at a rate of three and
 one-half percent.
   [(2) In addition to the surcharge imposed by  paragraph  (a)  of  this
 subdivision,  there  is hereby imposed a surcharge on the gross receipts
 from mobile telecommunication  services  relating  to  the  metropolitan
 commuter  transportation  district  at the rate of seven-tenths and two-
 hundredths and one-thousandth percent on and after May first, two  thou-
 sand  fifteen.  All  the definitions and other provisions of section one
 hundred eighty-six-e of this article shall apply to the tax  imposed  by
 this subparagraph with such modification and limitation as may be neces-
 sary  (including substituting the words "metropolitan commuter transpor-

 A. 5539                             4

 tation district" for "state" where appropriate) in order  to  adapt  the
 language of such section one hundred eighty-six-e of this article to the
 surcharge imposed by this subparagraph within such metropolitan commuter
 transportation  district  so as to include any mobile telecommunications
 service provided by a home service provider where the mobile  telecommu-
 nications  customer's  place  of primary use is within such metropolitan
 commuter transportation district.]
   § 5. 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 ninety 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.
 
                                  PART B
 
   Section  1.  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  PROVIDED  IN
 SUBDIVISION  (CC)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS ARTICLE
 RELATING TO MOBILE TELECOMMUNICATION SERVICES SHALL BE APPLICABLE PURSU-
 ANT 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  RESOL-
 UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF
 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 2. 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 and
 subparagraph (i) as separately amended by section 5 of part Z of chapter
 60 of the laws of 2016, is amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    (i)  Any
 local  law, ordinance or resolution enacted by any city of less than one
 million or by any county or school district, imposing the taxes  author-
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming or in a commercial horse boarding operation, or in both; and all
 sales  of  fuel sold for use in commercial aircraft and general aviation

 A. 5539                             5

 aircraft; and, unless such city, county or school district elects other-
 wise, shall omit the provision for credit or refund contained in  clause
 six  of  subdivision  (a)  or  subdivision (d) of section eleven hundred
 nineteen  of  this chapter.  (ii) Any local law, ordinance or resolution
 enacted by any city, county  or  school  district,  imposing  the  taxes
 authorized  by this subdivision, 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 cloth-
 ing and footwear exemption provided for in paragraph thirty of  subdivi-
 sion  (a) of section eleven 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 commer-
 cial solar energy systems equipment and electricity  exemption,  commer-
 cial  fuel cell electricity generating systems equipment and electricity
 generated by such equipment exemption  or  such  clothing  and  footwear
 exemption.   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  MOBILE  TELECOMMUNICATION  SERVICES EXEMPTION
 PROVIDED FOR IN SUBDIVISION (CC) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHER-
 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR
 MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (Q) OF THIS  SECTION
 OR  REPEALS  SUCH  RESOLUTION,  SUCH  RESOLUTION OR REPEAL SHALL ALSO BE
 DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A
 CITY IMPOSING SUCH TAXES 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
 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 RESOL-
 UTION  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  THE  WIRELESS  TELECOMMUNICATIONS  SERVICES
 EXEMPTION  IN  ANY  SUCH  LOCAL  LAW, ORDINANCE OR RESOLUTION OR IN SUCH
 SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS  THE  MOBILE
 TELECOMMUNICATION  SERVICES  EXEMPTION  IN  SUBDIVISION  (CC) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. (III) ANY LOCAL  LAW,  ORDINANCE
 OR  RESOLUTION  ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING
 THE TAXES AUTHORIZED BY THIS SUBDIVISION,  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) AND THE  CLOTHING
 AND  FOOTWEAR  EXEMPTION PROVIDED FOR IN PARAGRAPH THIRTY OF SUBDIVISION
 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY,
 COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE AS TO EITHER SUCH RESIDENTIAL
 SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION,  SUCH  COMMER-
 CIAL  SOLAR  ENERGY  SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH
 CLOTHING AND FOOTWEAR EXEMPTION.
   § 3. 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

 A. 5539                             6
 
 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
 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 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  SUBDIVISION  (CC)  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 (Q) OF
 THIS SECTION PROVIDING 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 certified 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 appli-
 cable  and  have not been waived, the restriction and notice requirement
 in section twelve hundred twenty-three of this article shall also apply.
   § 4. 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  LEGISLA-
 TIVE  BODY,  IS  HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
 EXEMPTION FROM SUCH TAXES FOR THE SAME  MOBILE  COMMUNICATIONS  SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN SUBDIVI-
 SION  (CC) 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 EXEMPTION AS IF

 A. 5539                             7
 
 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 ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED  TO  BE  GIVEN  FOR  PURCHASES  OF  MOBILE TELECOMMUNICATIONS
 SERVICES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT  TO
 SUBDIVISION  (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL
 ALSO BE EXEMPT FROM SALES AND COMPENSATING USE  TAXES  IMPOSED  IN  THIS
 JURISDICTION.
   SECTION  TWO. 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.
   §  5. The commissioner of taxation and finance is hereby authorized to
 implement the provisions of this act with respect to the elimination  of
 the imposition of sales tax, additional taxes, and supplemental taxes on
 wireless telecommunications services and all other taxes so addressed by
 this act.
   §  6.  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 ninety 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.
   § 2. Severability. If any clause, sentence, paragraph, section or part
 of this act shall be adjudged by any court of competent jurisdiction  to
 be  invalid  and  after  exhaustion  of all further judicial review, the
 judgment shall not affect, impair, or invalidate the remainder  thereof,
 but  shall  be  confined in its operation to the clause, sentence, para-
 graph, section or part of this act directly involved in the  controversy
 in which the judgment shall have been rendered.
   §  3.  This  act shall take effect immediately provided, however, that
 the applicable effective date of Parts A through B of this act shall  be
 as specifically set forth in the last section of such Parts.