NY State Senate Bill 2021-S3709

Senate Bill S3709

2021-2022 Legislative Session

Provides an exemption from state sales tax for energy star appliances and grants municipalities the option to provide such exemption

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jan 30, 2021	referred to budget and revenue

2021-S3709 (ACTIVE) - Details

See Assembly Version of this Bill:: A2177
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1161
2011-2012: S3674, A10572
2013-2014: S3854, A758
2015-2016: S1804, A332, A7355
2017-2018: S2153, A5290, A5999
2019-2020: S5380, A2931
2023-2024: S1420, A2513

2021-S3709 (ACTIVE) - Summary

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

2021-S3709 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3709

SPONSOR: COMRIE
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting energy star appli-
ances from state sales and compensating use taxes and granting munici-
palities the option to provide such exemption; and providing for the
repeal of such provisions upon expiration thereof

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill offers a sales tax exemption until April 1, 2021 on the
purchase of the following energy star qualified appliances; clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling
fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans.

 
SUMMARY OF PROVISIONS:

This bill amends the tax law to grant a sales tax exemption for the

purchase of the following Energy Star qualified appliances: clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling
fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans. This exemption expires on April 1, 2021. Energy Star is a joint
program of the U.S. Environmental Protection Agency and the U.S. Depart-
ment of Energy setting strict energy efficiency guidelines.

 
JUSTIFICATION:

ENERGY STAR qualified appliances incorporate advanced technologies that
use 10-50% less energy and water than standard models. This exemption is
for appliances that have earned the ENERGY STAR rating, and-the average
homeowner can save $80 a year in energy costs, while protecting the
environment. If just one in 10 homes used ENERGY STAR qualified appli-
ances, the change would be similar to planting 1.7 million new acres of
trees.

 
PRIOR LEGISLATIVE HISTORY:

2013-14: S. 3854-A Passed Senate/A. 758-A Ways and Means
2011-12: S.3674-A Passed Senate/A. 10572 Ways and Means
2009-10: S. 1161 Energy and Telecommunications/No
Same As 2008: S. 6944-3 Passed Senate/A. 11285-A Ways and Means

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Minimal

 
EFFECTIVE DATE:
This act shall take effect on April 1, 2021.

2021-S3709 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3709
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2021
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting energy star appli-
   ances from state sales and compensating use taxes and granting munici-
   palities the option to provide such exemption; 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 (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 46 to read as follows:
   (46) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
 QUALIFIES  AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
 RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL  BE  EXEMPT  FROM
 THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
 CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
 FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND  VENTILATING
 FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
 THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
   § 2. Subparagraph (ii) of 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, 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) and the clothing and footwear exemption
 provided for in paragraph thirty of subdivision (a)  of  section  eleven
 hundred  fifteen  of this chapter, AND THE ENERGY STAR PRODUCT EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD04796-01-1

 S. 3709                             2
 
 PROVIDED FOR IN PARAGRAPH FORTY-SIX 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 electricity exemption, commercial fuel cell  elec-
 tricity  generating  systems equipment and electricity generated by such
 equipment exemption or such clothing  and  footwear  exemption  OR  SUCH
 ENERGY STAR PRODUCT EXEMPTION.
   §  3.  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 LEGISLATIVE BODY, IS HEREBY AUTHORIZED
 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
 THE ENERGY STAR PRODUCT EXEMPTION 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  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 EXEMPTIONS AS IF THEY
 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, OR FOR THE USE OF, PROPERTY AND SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-SIX OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO
 BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
 DICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
 THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2022) AND SHALL APPLY TO SALES
 MADE, SERVICES RENDERED AND USES OCCURRING ON AND  AFTER  THAT  DATE  IN
 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
 1216 AND 1217 OF THE NEW YORK TAX LAW.
   § 4. This act shall take effect April 1, 2022, and shall expire and be
 deemed repealed April 1, 2027.

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