S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    900
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 46 to read as follows:
   (46) 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-SIX 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.
              

                                                            LBD01272-01-1

 A. 900                              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-SIX  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-SIX 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;

 A. 900                              3
 
 PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR
 THE  EXEMPTION  DESCRIBED  IN  PARAGRAPH FORTY-SIX 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-SIX
 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-SIX  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-

 A. 900                              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.  Effective  imme-
 diately, the addition, amendment and/or repeal of any rule or regulation
 necessary  for  the implementation of this act on its effective date are
 authorized to be made on or before such date.