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HEAT PUMP SYSTEMS. SUCH ARRANGEMENT OR COMPONENTS SHALL NOT INCLUDE ANY
SORT OF RECREATIONAL FACILITY OR EQUIPMENT USED AS A STORAGE MEDIUM.
§ 3. Subparagraph (ii) of paragraph 1 and subparagraph (xiv) of para-
graph 4 of subdivision (a) of section 1210 of the tax law, subparagraph
(ii) of paragraph 1 as amended and subparagraph (xiv) of paragraph 4 as
added by section 2 of part WW of chapter 60 of the laws of 2016, are
amended and a new subparagraph (xvi) is added to paragraph 4 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), THE RESIDENTIAL GEOTHERMAL HEAT PUMP
SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-SEVEN OF SUBDIVISION (A), THE COMMERCIAL GEOTHERMAL HEAT PUMP
SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED FOR IN SUBDIVISION
(LL) 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 such residential solar energy systems equipment and electricity
exemption, such commercial solar energy systems equipment and electric-
ity exemption, commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment exemption, SUCH
RESIDENTIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION
EXEMPTION, SUCH COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND
INSTALLATION EXEMPTION or such clothing and footwear exemption.
[(xiv)] (XV) shall omit, unless such city elects otherwise, the
exemption for commercial fuel cell electricity generating systems equip-
ment and electricity generated by such equipment provided in subdivision
(kk) of section eleven hundred fifteen of this chapter[.]; AND (XVI)
SHALL OMIT UNLESS SUCH CITY ELECTS OTHERWISE, THE RESIDENTIAL GEOTHERMAL
HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER; AND SHALL OMIT UNLESS SUCH CITY ELECTS OTHER-
WISE, THE COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND INSTAL-
LATION EXEMPTION PROVIDED FOR IN SUBDIVISION (LL) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER.
§ 4. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 5 of part J of chapter 59 of
the laws of 2021, 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), THE RESIDENTIAL GEOTHERMAL HEAT PUMP
SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-SEVEN OF SUBDIVISION (A), THE COMMERCIAL GEOTHERMAL HEAT PUMP
SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED FOR IN SUBDIVISION
(LL) and the clothing and footwear exemption provided for in paragraph
thirty of subdivision (a) of section eleven hundred fifteen of this
A. 8147 3
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 electric-
ity exemption, commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment exemption or such
clothing and footwear exemption, SUCH RESIDENTIAL GEOTHERMAL HEAT PUMP
SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION, SUCH COMMERCIAL GEOTHERMAL
HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION OR SUCH CLOTHING
AND FOOTWEAR EXEMPTION.
§ 5. Paragraph 1 of subdivision (b) of section 1210 of the tax law, as
amended by section 3 of part WW of chapter 60 of the laws of 2016, is
amended to read as follows:
(1) Or, one or more of the taxes described in subdivisions (b), (d),
(e) and (f) of section eleven hundred five of this chapter, at the same
uniform rate, including the transitional provisions in section eleven
hundred six of this chapter covering such taxes, but not the taxes
described in subdivisions (a) and (c) of section eleven hundred five of
this chapter. Provided, further, that where the tax described in subdi-
vision (b) of section eleven hundred five of this chapter is imposed,
the compensating use taxes described in clauses (E), (G) and (H) of
subdivision (a) of section eleven hundred ten of this chapter shall also
be imposed. Provided, further, that where the taxes described in subdi-
vision (b) of section eleven hundred five are imposed, such taxes shall
omit: (A) the provision for refund or credit contained in subdivision
(d) of section eleven hundred nineteen of this chapter with respect to
such taxes described in such subdivision (b) of section eleven hundred
five unless such city or county elects to provide such provision or, if
so elected, to repeal such provision; (B) the exemption provided in
paragraph two of subdivision (ee) of section eleven hundred fifteen of
this chapter unless such county or city elects otherwise; (C) the
exemption provided in paragraph two of subdivision (ii) of section elev-
en hundred fifteen of this chapter, unless such county or city elects
otherwise; [and] (D) the exemption provided in paragraph two of subdivi-
sion (kk) of section eleven hundred fifteen of this chapter, unless such
county or city elects otherwise; (E) THE EXEMPTION PROVIDED IN PARAGRAPH
FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE; AND (F) THE
EXEMPTION PROVIDED IN SUBDIVISION (LL) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE.
§ 6. Paragraph 1 of subdivision (b) of section 1210 of the tax law, as
amended by section 6 of part J of chapter 59 of the laws of 2021, is
amended to read as follows:
(1) Or, one or more of the taxes described in subdivisions (b), (d),
(e) and (f) of section eleven hundred five of this chapter, at the same
uniform rate, including the transitional provisions in section eleven
hundred six of this chapter covering such taxes, but not the taxes
described in subdivisions (a) and (c) of section eleven hundred five of
this chapter. Provided, further, that where the tax described in subdi-
vision (b) of section eleven hundred five of this chapter is imposed,
the compensating use taxes described in clauses (E), (G) and (H) of
subdivision (a) of section eleven hundred ten of this chapter shall also
be imposed. Provided, further, that where the taxes described in subdi-
vision (b) of section eleven hundred five of this chapter are imposed,
such taxes shall omit: (A) the provision for refund or credit contained
in subdivision (d) of section eleven hundred nineteen of this chapter
with respect to such taxes described in such subdivision (b) of section
A. 8147 4
eleven hundred five unless such city or county elects to provide such
provision or, if so elected, to repeal such provision; (B) the exemption
provided in paragraph two of subdivision (ee) of section eleven hundred
fifteen of this chapter unless such county or city elects otherwise; (C)
the exemption provided in paragraph two of subdivision (ii) of section
eleven hundred fifteen of this chapter, unless such county or city
elects otherwise; and (D) the exemption provided in paragraph two of
subdivision (kk) of section eleven hundred fifteen of this chapter,
unless such county or city elects otherwise; and provided further that
where the tax described in subdivision (f) of such section eleven
hundred five is imposed, such tax shall not apply to charges for admis-
sion to race tracks and simulcast facilities; (E) THE EXEMPTION PROVIDED
IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE;
AND (F) THE EXEMPTION PROVIDED IN SUBDIVISION (LL) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH COUNTY OR CITY ELECTS
OTHERWISE.
§ 7. 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, OR ELECTING OR
REPEALING THE EXEMPTION FOR RESIDENTIAL GEOTHERMAL HEAT PUMP SYSTEMS
EQUIPMENT AND INSTALLATION IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A)
OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, OR ELECTING OR
REPEALING THE EXEMPTION FOR COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS
EQUIPMENT AND INSTALLATION IN SUBDIVISION (LL) 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. 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
A. 8147 5
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.
§ 8. Subdivision (a) of section 1212 of the tax law, as amended by
section 5 of part WW of chapter 60 of the laws of 2016, is amended to
read as follows:
(a) Any school district which is coterminous with, partly within or
wholly within a city having a population of less than one hundred twen-
ty-five thousand, is hereby authorized and empowered, by majority vote
of the whole number of its school authorities, to impose for school
district purposes, within the territorial limits of such school district
and without discrimination between residents and nonresidents thereof,
the taxes described in subdivision (b) of section eleven hundred five
(but excluding the tax on prepaid telephone calling services) and the
taxes described in clauses (E) and (H) of subdivision (a) of section
eleven hundred ten, including the transitional provisions in subdivision
(b) of section eleven hundred six of this chapter, so far as such
provisions can be made applicable to the taxes imposed by such school
district and with such limitations and special provisions as are set
forth in this article, such taxes to be imposed at the rate of one-half,
one, one and one-half, two, two and one-half or three percent which rate
shall be uniform for all portions and all types of receipts and uses
subject to such taxes. In respect to such taxes, all provisions of the
resolution imposing them, except as to rate and except as otherwise
provided herein, shall be identical with the corresponding provisions in
[such] article twenty-eight of this chapter, including the applicable
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight of this chapter can be made
applicable to the taxes imposed by such school district and with such
limitations and special provisions as are set forth in this article. The
taxes described in subdivision (b) of section eleven hundred five (but
excluding the tax on prepaid telephone calling service) and clauses (E)
and (H) of subdivision (a) of section eleven hundred ten, including the
transitional provision in subdivision (b) of such section eleven hundred
six of this chapter, may not be imposed by such school district unless
the resolution imposes such taxes so as to include all portions and all
types of receipts and uses subject to tax under such subdivision (but
excluding the tax on prepaid telephone calling service) and clauses.
Provided, however, that, where a school district imposes such taxes,
such taxes shall omit the provision for refund or credit contained in
subdivision (d) of section eleven hundred nineteen of this chapter with
respect to such taxes described in such subdivision (b) of section elev-
en hundred five unless such school district elects to provide such
provision or, if so elected, to repeal such provision, and shall omit
the exemptions provided in paragraph two of subdivision (ee) and para-
graph two of subdivision (ii) of section eleven hundred fifteen of this
chapter unless such school district elects otherwise, and shall omit the
exemption provided in paragraph two of subdivision (kk) of section elev-
en hundred fifteen of this chapter unless such school district elects
otherwise, AND SHALL OMIT THE EXEMPTION PROVIDED IN PARAGRAPH FORTY-SEV-
EN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER
UNLESS SUCH SCHOOL DISTRICT ELECTS OTHERWISE, AND SHALL OMIT THE
A. 8147 6
EXEMPTION PROVIDED IN SUBDIVISION (LL) OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS CHAPTER UNLESS SUCH SCHOOL DISTRICT ELECTS OTHERWISE.
§ 9. Section 1224 of the tax law is amended by adding two new subdivi-
sions (c-3) and (c-4) to read as follows:
(C-3) NOTWITHSTANDING ANY OTHER PROVISION OF LAW: (1) WHERE A COUNTY
CONTAINING ONE OR MORE CITIES WITH A POPULATION OF LESS THAN ONE MILLION
HAS ELECTED THE EXEMPTION FOR RESIDENTIAL GEOTHERMAL HEAT PUMP SYSTEMS
EQUIPMENT AND INSTALLATION PROVIDED IN PARAGRAPH FORTY-SEVEN OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, A CITY WITH-
IN SUCH COUNTY SHALL HAVE THE PRIOR RIGHT TO IMPOSE TAX ON SUCH EXEMPT
EQUIPMENT AND/OR INSTALLATION TO THE EXTENT OF ONE HALF OF THE MAXIMUM
RATES AUTHORIZED UNDER SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF
THIS ARTICLE;
(2) WHERE A CITY OF LESS THAN ONE MILLION HAS ELECTED THE EXEMPTION
FOR RESIDENTIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION
PROVIDED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER, THE COUNTY IN WHICH SUCH CITY IS
LOCATED SHALL HAVE THE PRIOR RIGHT TO IMPOSE TAX ON SUCH EXEMPT EQUIP-
MENT AND/OR INSTALLATION TO THE EXTENT OF ONE HALF OF THE MAXIMUM RATES
AUTHORIZED UNDER SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS
ARTICLE.
(C-4) NOTWITHSTANDING ANY OTHER PROVISION OF LAW: (1) WHERE A COUNTY
CONTAINING ONE OR MORE CITIES WITH A POPULATION OF LESS THAN ONE MILLION
HAS ELECTED THE EXEMPTION FOR COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS
EQUIPMENT AND INSTALLATION PROVIDED IN SUBDIVISION (LL) OF SECTION ELEV-
EN HUNDRED FIFTEEN OF THIS CHAPTER, A CITY WITHIN SUCH COUNTY SHALL HAVE
THE PRIOR RIGHT TO IMPOSE TAX ON SUCH EXEMPT EQUIPMENT AND/OR INSTALLA-
TION TO THE EXTENT OF ONE HALF OF THE MAXIMUM RATES AUTHORIZED UNDER
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE;
(2) WHERE A CITY OF LESS THAN ONE MILLION HAS ELECTED THE EXEMPTION
FOR COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION
PROVIDED IN SUBDIVISION (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER, THE COUNTY IN WHICH SUCH CITY IS LOCATED SHALL HAVE THE PRIOR
RIGHT TO IMPOSE TAX ON SUCH EXEMPT EQUIPMENT AND/OR INSTALLATION TO THE
EXTENT OF ONE HALF OF THE MAXIMUM RATES AUTHORIZED UNDER SUBDIVISION (A)
OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE.
§ 10. This act shall take effect on the first day of a sales tax quar-
terly 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 to sales made on or after such date;
provided that sections four and six of this act shall take effect on the
same date and in the same manner as part J of chapter 59 of the laws of
2021 takes effect.