NY State Senate Bill 2021-S642A

Senate Bill S642A

2021-2022 Legislative Session

Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 07, 2022	reported and committed to finance
Jan 05, 2022	referred to budget and revenue
Jun 01, 2021	print number 642a
Jun 01, 2021	amend and recommit to finance
May 04, 2021	reported and committed to finance
Jan 06, 2021	referred to budget and revenue

Votes

- Mar 7, 2022 - Budget And Revenue Committee Vote
  S642A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Mar 7, 2022
      
      aye (7)
      
      Gounardes
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik
  May 4, 2021 - Budget And Revenue Committee Vote
  S642A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: May 4, 2021
      
      aye (7)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik

Bill Amendments

Original

A (Active)

2021-S642 - Details

See Assembly Version of this Bill:: A8147
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1210, 1212 & 1224, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6250
2017-2018: S876
2019-2020: S6310
2023-2024: S5004, A1575

2021-S642 - Summary

Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment.

2021-S642 - Sponsor Memo

2021-S642 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    642
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen. SANDERS -- 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 providing an  exemption  for
   geothermal heat pump systems equipment

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
 subdivision (ll) to read as follows:
   (LL) RECEIPTS FROM THE RETAIL SALE OF RESIDENTIAL GEOTHERMAL HEAT PUMP
 SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE
 EXEMPT  FROM  TAX  UNDER THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION,
 "RESIDENTIAL GEOTHERMAL  HEAT  PUMP  SYSTEM  EQUIPMENT"  SHALL  MEAN  AN
 ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED IN AND AROUND A RESI-
 DENTIAL BUILDING THAT USES THE GROUND OR GROUND WATER AS A THERMAL ENER-
 GY SOURCE OR AS A THERMAL ENERGY SINK DESIGNED TO PROVIDE AND DISTRIBUTE
 HEATING,  AND/OR COOLING, AND/OR HOT WATER, ALSO COMMONLY REFERRED TO AS
 GROUND SOURCE HEAT PUMP SYSTEMS. SUCH ARRANGEMENT  OR  COMPONENTS  SHALL
 NOT  INCLUDE  ANY  SORT  OF RECREATIONAL FACILITY OR EQUIPMENT USED AS A
 STORAGE MEDIUM.
   § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (mm) to read as follows:
   (MM)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL GEOTHERMAL HEAT PUMP
 SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE
 EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN  HUNDRED  FIVE  AND  ELEVEN
 HUNDRED  TEN OF THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION, "COMMER-
 CIAL GEOTHERMAL HEAT PUMP SYSTEM EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR
 COMBINATION OF COMPONENTS INSTALLED IN AND AROUND A COMMERCIAL  BUILDING
 THAT  USES THE GROUND OR GROUND WATER AS A THERMAL ENERGY SOURCE OR AS A
 THERMAL ENERGY SINK DESIGNED TO PROVIDE AND DISTRIBUTE  HEATING,  AND/OR
 COOLING,  AND/OR  HOT  WATER, ALSO COMMONLY REFERRED TO AS GROUND SOURCE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05816-01-1

 S. 642                              2
 
 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 SUBDIVISION
 (LL), THE COMMERCIAL GEOTHERMAL HEAT PUMP SYSTEMS EQUIPMENT AND  INSTAL-
 LATION  EXEMPTION  PROVIDED FOR IN SUBDIVISION (MM) 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  electricity  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
 SUBDIVISION (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER;  AND
 SHALL  OMIT UNLESS SUCH CITY ELECTS OTHERWISE, THE COMMERCIAL GEOTHERMAL
 HEAT PUMP SYSTEMS EQUIPMENT AND INSTALLATION EXEMPTION PROVIDED  FOR  IN
 SUBDIVISION (MM) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER.
   § 4. 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

 S. 642                              3
 
 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 SUBDIVI-
 SION (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH
 COUNTY OR CITY ELECTS OTHERWISE;  AND  (F)  THE  EXEMPTION  PROVIDED  IN
 SUBDIVISION  (MM)  OF  SECTION  ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER,
 UNLESS SUCH COUNTY OR CITY ELECTS OTHERWISE.
   § 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, 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 SUBDIVISION (LL) 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  (MM) 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  para-
 graph  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 Alba-
 ny 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 consist-
 ent 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

 S. 642                              4
 
 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.  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 SUBDIVISION (11)  OF
 SECTION  ELEVEN  HUNDRED  FIFTEEN  OF  THIS  CHAPTER  UNLESS SUCH SCHOOL
 DISTRICT ELECTS OTHERWISE, AND SHALL  OMIT  THE  EXEMPTION  PROVIDED  IN
 SUBDIVISION  (MM)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER
 UNLESS SUCH SCHOOL DISTRICT ELECTS OTHERWISE.
   § 7. Section 1224 of the tax law is amended by adding two new subdivi-
 sions (c-3) and (c-4) to read as follows:

 S. 642                              5
 
   (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 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 RESIDENTIAL 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.
   (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 (MM) 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 (MM) 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.
   § 8. This act shall take effect immediately.

co-Sponsors

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2021-S642A (ACTIVE) - Details

See Assembly Version of this Bill:: A8147
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1210, 1212 & 1224, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6250
2017-2018: S876
2019-2020: S6310
2023-2024: S5004, A1575

2021-S642A (ACTIVE) - Summary

Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment.

2021-S642A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S642A

SPONSOR: SANDERS
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing an exemption for
geothermal heat pump systems equipment

 
PURPOSE OR GENERAL IDEA OF BILL:

To encourage geothermal energy use in New York State by eliminating
sales tax on the equipment and installation of geothermal systems in,
residential and commercial buildings and to allow for local election to
suspend the sales tax.

 
SUMMARY OF SPECIFIC PROVISIONS:

This bill would amend section 1115 of the tax law by adding a new subdi-
vision, eliminating sales and use tax for the purchase and installation
of residential geothermal systems and a new subdivision mm, eliminating
sales and use tax for the purchase and installation of commercial geoth-

ermal systems.

Section 1210 and 1224 of the tax law is amended to allow for local muni-
cipalities to suspend the sales tax for geothermal purchases.

 
JUSTIFICATION:

Geothermal energy, a renewable energy source, is a reliable and effec-
tive way to reduce the need for carbon based energy sources. By elimi-
nating sales and use tax for both the purchase and installation of
geothermal systems, more New York State residents would be able to
afford this energy course. Similar laws exist to exempt sales and use
tax for the purchase and installation of solar equipment.

 
PRIOR LEGISLATIVE HISTORY:

Veto 260 of 2015

S. 6250A/A. 9128A of 2016 Passed Senate

2017-18: S.876 REFERRED TO ENERGY AND TELECOMMUNICATIONS

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first day of a 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 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.

2021-S642A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  642--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to providing an  exemption  for
   geothermal heat pump systems equipment
 
   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) RECEIPTS FROM THE RETAIL SALE OF RESIDENTIAL GEOTHERMAL HEAT PUMP
 SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE
 EXEMPT  FROM  TAX  UNDER  THIS  ARTICLE. FOR PURPOSES OF THIS PARAGRAPH,
 "RESIDENTIAL GEOTHERMAL  HEAT  PUMP  SYSTEM  EQUIPMENT"  SHALL  MEAN  AN
 ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED IN AND AROUND A RESI-
 DENTIAL BUILDING THAT USES THE GROUND OR GROUND WATER AS A THERMAL ENER-
 GY SOURCE OR AS A THERMAL ENERGY SINK DESIGNED TO PROVIDE AND DISTRIBUTE
 HEATING,  AND/OR COOLING, AND/OR HOT WATER, ALSO COMMONLY REFERRED TO AS
 GROUND SOURCE HEAT PUMP SYSTEMS. SUCH ARRANGEMENT  OR  COMPONENTS  SHALL
 NOT  INCLUDE  ANY  SORT  OF RECREATIONAL FACILITY OR EQUIPMENT USED AS A
 STORAGE MEDIUM.
   § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (ll) to read as follows:
   (LL)  RECEIPTS FROM THE RETAIL SALE OF COMMERCIAL GEOTHERMAL HEAT PUMP
 SYSTEMS EQUIPMENT AND OF THE SERVICE OF INSTALLING SUCH SYSTEMS SHALL BE
 EXEMPT FROM TAXES IMPOSED BY SECTIONS ELEVEN  HUNDRED  FIVE  AND  ELEVEN
 HUNDRED  TEN OF THIS ARTICLE. FOR PURPOSES OF THIS SUBDIVISION, "COMMER-
 CIAL GEOTHERMAL HEAT PUMP SYSTEM EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR
 COMBINATION OF COMPONENTS INSTALLED IN AND AROUND A COMMERCIAL  BUILDING
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05816-02-1

 S. 642--A                           2
 
 THAT  USES THE GROUND OR GROUND WATER AS A THERMAL ENERGY SOURCE OR AS A
 THERMAL ENERGY SINK DESIGNED TO PROVIDE AND DISTRIBUTE  HEATING,  AND/OR
 COOLING,  AND/OR  HOT  WATER, ALSO COMMONLY REFERRED TO AS GROUND SOURCE
 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

 S. 642--A                           3
 
 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 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,

 S. 642--A                           4
 
 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
 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

 S. 642--A                           5
 
 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 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

 S. 642--A                           6
 
 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
 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.

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