S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9313
 
                           I N  A S S E M B L Y
 
                             February 23, 2022
                                ___________
 
 Introduced by M. of A. JENSEN -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the tax law, in relation to establishing a sales tax
   holiday for various products for the period commencing on Black Friday
   and ending after Christmas day
 
   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 47 to read as follows:
   (47) PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS  COMMENCING
 ON  THE  FOURTH FRIDAY IN NOVEMBER AND ENDING ON THE TWENTY-SIXTH DAY IN
 DECEMBER. FOR THE PURPOSES OF THIS PARAGRAPH THE TERM  "PRODUCTS"  SHALL
 INCLUDE BUT NOT BE LIMITED TO:
   (A)  CLOTHING,  FOOTWEAR,  JEWELRY,  HANDBAGS,  BOOK  BAGS, BACKPACKS,
 LUGGAGE, WALLETS, WATCHES;
   (B) SPORTING GOODS, CAMPING EQUIPMENT;
   (C) TOOLS  USED  FOR  HOME  IMPROVEMENT,  AUTOMOTIVE  MAINTENANCE  AND
 REPAIR;
   (D)  BOOKS, JOURNALS, PAPER, WRITING INSTRUMENTS, ART SUPPLIES, GREET-
 ING CARDS, POST CARDS,  PAINTINGS,  DRAWINGS,  PHOTOGRAPHS,  SCULPTURES,
 POTTERY, TEXTILES;
   (E) PLANTS, FLORAL ARRANGEMENTS;
   (F) COSMETICS, PERSONAL GROOMING ITEMS;
   (G)  MUSICAL INSTRUMENTS, COOKWARE, SMALL HOME APPLIANCES FOR RESIDEN-
 TIAL USE;
   (H) BEDDING, TOWELS, BATH ACCESSORIES;
   (I) FURNITURE; AND
   (J) TOYS, GAMES, VIDEO GAMES,  VIDEO  GAME  CONSOLES,  ANY  ASSOCIATED
 ACCESSORIES  FOR  VIDEO  GAME  CONSOLES,  HOME  ELECTRONICS,  COMPUTERS,
 PHONES, TABLETS, STEREO EQUIPMENT.
   § 2. 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
 PARAGRAPH FORTY-SEVEN OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14692-01-2
 A. 9313                             2
 
 FIFTEEN  OF  THIS  ARTICLE  RELATING TO PRODUCTS PURCHASED FOR LESS THAN
 FIVE HUNDRED DOLLARS SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW,  ORDI-
 NANCE  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  PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION
 TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 3. 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:
   (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.  Notwith-
 standing the foregoing, a tax imposed by a  city  or  county  authorized
 under  this subdivision shall not include the tax imposed on charges for
 admission to race tracks and simulcast facilities under subdivision  (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance  or  resolution enacted by any city of less than one million or by
 any county or school district, imposing the  taxes  authorized  by  this
 subdivision,  shall, notwithstanding any provision of law to the contra-
 ry, 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, refrig-
 eration or steam, for sale, by  manufacturing,  processing,  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 aircraft; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi-
 sion  (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 commer-
 cial 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,  unless such city, county or school
 district elects otherwise as to such residential  solar  energy  systems
 equipment  and  electricity  exemption,  such  commercial  solar  energy
 A. 9313                             3
 
 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.  ANY  LOCAL
 LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY CITY, COUNTY OR SCHOOL
 DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL  OMIT
 THE  PRODUCTS  PURCHASED  FOR  LESS  THAN FIVE HUNDRED DOLLARS EXEMPTION
 PROVIDED FOR IN PARAGRAPH FORTY-SEVEN  OF  SUBDIVISION  (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 (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  RESOL-
 UTION  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 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 AUTHORI-
 TY  OF  SUBDIVISION  (Q)  OF  THIS SECTION, SHALL BE FURTHER AMENDED, AS
 PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
 PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPTION  IN  ANY
 SUCH  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  OR  IN SUCH SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE PRODUCTS PURCHASED  FOR
 LESS  THAN  FIVE  HUNDRED  DOLLARS EXEMPTION IN PARAGRAPH FORTY-SEVEN OF
 SUBDIVISION (A) 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  ELECTRIC-
 ITY EXEMPTION PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED
 FIFTEEN  OF  THIS CHAPTER, 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 COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRIC-
 ITY 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 SUBDIVISION, 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 OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
 A POPULATION OF ONE MILLION OR MORE REPEALS A  RESOLUTION  DESCRIBED  IN
 FORMER SUBDIVISION (P) OF THIS SECTION, SUCH 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 REPEALS
 ITS RESOLUTION ENACTED  PURSUANT  TO  FORMER  SUBDIVISION  (P)  OF  THIS
 SECTION; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
 UTION  AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE
 AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE REPEALS A  RESOLUTION
 ENACTED  PURSUANT  TO  THE  AUTHORITY  OF FORMER SUBDIVISION (P) 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
 A. 9313                             4
 
 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.  (IV)  ANY  LOCAL  LAW,
 ORDINANCE  OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
 IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE  RESI-
 DENTIAL   SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY  EXEMPTION
 PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS  CHAPTER,  THE  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
 TRICITY 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.
   §  4.  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
 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 PARAGRAPH FORTY-SEVEN 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  SUBDIVI-
 SION  (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  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
 A. 9313                             5
 
 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.
   §  5.  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 LEGISLA-
 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT  TO  PROVIDE  THE
 EXEMPTION  FROM SUCH TAXES FOR THE SAME PRODUCTS PURCHASED FOR LESS THAN
 FIVE HUNDRED DOLLARS EXEMPT FROM STATE SALES AND COMPENSATING USE  TAXES
 DESCRIBED  IN PARAGRAPH FORTY-SEVEN 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 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 LEGISLA-
 TIVE BODY) AS FOLLOWS: SECTION ONE.  RECEIPTS FROM SALES OF AND  CONSID-
 ERATION  GIVEN  OR  CONTRACTED  TO  BE  GIVEN  FOR PURCHASES OF PRODUCTS
 PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPT FROM STATE SALES AND
 COMPENSATING USE TAXES PURSUANT TO PARAGRAPH FORTY-SEVEN 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  JURISDIC-
 TION.  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.
   §  6. 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
 products  purchased  for  less  than  five hundred dollars and all other
 taxes so addressed by this act.
   § 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, next commencing at least ninety days after this act shall have
 become law and shall apply in accordance  with  the  applicable  transi-
 tional  provisions  of  sections 1106 and 1217 of the tax law. Effective
 immediately, the addition, amendment and/or repeal of any rule or  regu-
 lation  necessary  for  the  implementation of this act on its effective
 date are authorized to be made and completed on or before such effective
 date.