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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jul 20, 2022 |
referred to rules |
Senate Bill S9505
2021-2022 Legislative Session
Eliminates state sales and compensating use tax on motor fuels and diesel motor fuels and authorizes localities to eliminate such taxes; establishes various exemptions from sales and use tax
download bill text pdfSponsored By
(R, C, IP) 62nd Senate District
Archive: Last Bill Status - In Senate Committee Rules 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
Actions
co-Sponsors
(R, C, IP) Senate District
(R) Senate District
(R, C) 44th Senate District
2021-S9505 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A8481
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1115, 1107 & 1210, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
A10355
2013-2014: A1574
2015-2016: A5216
2017-2018: A6113
2019-2020: A4558
2023-2024: S3124, A1690
2021-S9505 (ACTIVE) - Summary
Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
2021-S9505 (ACTIVE) - Sponsor Memo
BILL NUMBER: S9505
SPONSOR: ORTT
TITLE OF BILL:
An act to amend the tax law, in relation to eliminating state sales and
compensating use taxes on motor fuels and diesel motor fuels and author-
izing localities to eliminate such taxes at the local level; and provid-
ing for the repeal of such provisions upon expiration thereof (Part A);
to amend the tax law, in relation to exemptions from sales and use
taxes; and providing for the repeal of such provisions upon expiration
thereof (Part B); to amend the tax law, in relation to providing a sales
tax exemption for housekeeping supplies; and providing for the repeal of
such provisions upon expiration thereof (Part C); and to amend the tax
law, in relation to providing a sales tax exemption for ready-to-eat
foods; and providing for the repeal of such provisions upon expiration
thereof (Part D)
PURPOSE:
This legislation would amend the tax law to provide various state sales
and compensating use tax exemptions on motor fuel, personal care
products, housekeeping supplies and ready-to-eat foods at grocery stores
and restaurants. This legislation also authorizes local governments to eliminate such taxes on these products at their discretion. SUMMARY OF PROVISIONS: Section 1. Enacts into law various components of legislation relating to establishing various exemptions from New York's sales and compensating use tax. Part A: Section 1 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (47) to exempt Motor Fuel and Diesel Motor Fuel from New York State sales tax. Section 2 through Section 6 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on motor fuels and diesel motor fuels. Section 7 provides the effective date. Part B: Section 1 and 2 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (48) to exempt personal care products from New York State sales tax. Section 3 through Section 7 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on personal care products. Section 8 provides the effective date. Part C: Section 1 Subdivision (a) of section. 1115 of the Tax Law by adding a new paragraph (49) to exempt housekeeping supplies from New York State sales tax. Section 2 through 6 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on housekeeping supplies. Section 7 provides the effective date. Part D: Section 1 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (1a) to exempt ready-to-eat foods sold at grocery stores, restaurants, diners, taverns, food trucks, catered food and food sold at food courts from New York State sales tax. Section 2 through 7 amends the tax law to provide for the local option for local governments to eliminate their portion of the sales and compensating use tax imposed on ready-to-eat foods sold at grocery stores, restaurants, diners, taverns, food trucks, catered food and food sold at food courts. Section 7 provides the effective date. Section 2 of the bill. Contains a severability clause. Section 3 of the bill. Contains the effective date. JUSTIFICATION: Sales Tax is considered one of the most regressive taxes imposed on New York State residents. Since the tax rate is applied uniformly on purchases, lower-income households spend a greater share of their income on sales tax than higher income households. As a result, the sales tax burden placed on low-income households is significantly higher when measured. The disruptions in the supply chain along with trillions of dollars of new spending by the federal government has led to a significant increase in inflation and in the consumer price index both nationally and in New York. Inflation has skyrocketed over the past several months with June's CPI coming in at 9.1%, highest level in 40 years. Energy prices are up 42% on a 12-month basis and the cost of food is up 12%. Consumers are experiencing higher prices in everything from personal care products, to housekeeping supplies. Inflation is costing families an additional $460 per month in expenses. The increase of prices will also impact New York's revenues. Since pric- es are increasing, New York is now seeing increases in State revenues from Sales Tax. This sales tax windfall also comes at a time when the State has received significant federal funding of over $12 billion and has also seen a rebound of State tax revenues particularly from personal income and business taxes. Specifically, State tax receipts in State Fiscal Year (SFY) 2021-22 exceeded the Enacted Budget Financial Plan forecast (May estimates) by $7.2 billion through the end of September. Even more astonishing is that tax receipts through September of 2021 were $13.4 billion greater than they were through the same month in SFY 2020-21. The windfall of additional State Sales Tax revenue from inflated prices of goods should not be compounded on the backs of New York consumers. The passage of this bill will allow New York consumers to purchase products that are necessary for everyday life like motor fuel, personal care products, housekeeping supplies and prepared foods, without the additional financial burden of State sales tax. This bill suspends, for 2-years, the State's 4% sales tax on products that families rely on daily. As mentioned before, NYS has significant revenues to account for the loss of Sales Tax revenue from the suspension provided in this bill. Finally, this bill allows localities to also suspend their portion of Sales Tax on these products, potentially providing additional savings to consumers. LEGISLATIVE HISTORY: Same as A.8481 FISCAL IMPLICATIONS: $2.6 billion in annual State Sales Tax savings to New York State consum- ers. EFFECTIVE DATE: This act shall take effect immediately provided that the applicable effective date of Parts A through D of this act shall be as specifically set forth in the last section of such parts.
2021-S9505 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
9505
I N S E N A T E
July 20, 2022
___________
Introduced by Sens. ORTT, SERINO, RATH -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to eliminating state sales and
compensating use taxes on motor fuels and diesel motor fuels and
authorizing localities to eliminate such taxes at the local level; and
providing for the repeal of such provisions upon expiration thereof
(Part A); to amend the tax law, in relation to exemptions from sales
and use taxes; and providing for the repeal of such provisions upon
expiration thereof (Part B); to amend the tax law, in relation to
providing a sales tax exemption for housekeeping supplies; and provid-
ing for the repeal of such provisions upon expiration thereof (Part
C); and to amend the tax law, in relation to providing a sales tax
exemption for ready-to-eat foods; and providing for the repeal of such
provisions upon expiration thereof (Part D)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law components of legislation relating
to establishing various exemptions from New York's sales and compensat-
ing use tax. Each component is wholly contained within a Part identi-
fied as Parts A through D. The effective date for each particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes a reference to a section
"of this act", when used in connection with that particular component,
shall be deemed to mean and refer to the corresponding section of the
Part in which it is found. Section three of this act sets forth the
general effective date of this act.
PART A
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 47 to read as follows:
(47) MOTOR FUEL AND DIESEL MOTOR FUEL.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13450-02-1
S. 9505 2
§ 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
FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL AND DIESEL MOTOR FUEL
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 RESOL-
UTION. 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
S. 9505 3
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 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 MOTOR FUEL AND DIESEL MOTOR FUEL 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 RESOLUTION 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 AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION,
SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
OF THIS SUBPART, SO THAT THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION
IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL
MOTOR FUEL 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 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. 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 POPU-
LATION 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
S. 9505 4
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
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 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 certi-
S. 9505 5
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.
§ 5. Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
(Q) 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 EXEMPTION FROM SUCH TAXES FOR THE
SAME MOTOR FUEL AND DIESEL MOTOR FUEL 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 LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL
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 JURISDICTION.
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
diesel motor fuel and motor fuel 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 90 days after this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law and shall
expire and be deemed repealed two years after such date; provided,
however that if section 5 of part J of chapter 59 of the laws of 2021
shall not have taken effect on or before such date then section three of
this act shall take effect on the same date and in the same manner as
such chapter of the laws of 2021, takes effect.
PART B
S. 9505 6
Section 1. Paragraph 3 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 201 of the laws of 1976, is amended to read
as follows:
(3) Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health but not including cosmetics [or toilet articles] notwithstanding
the presence of medicinal ingredients therein or medical equipment
(including component parts thereof) and supplies, other than such drugs
and medicines, purchased at retail for use in performing medical and
similar services for compensation.
§ 2. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 48 to read as follows:
(48) PERSONAL CARE PRODUCTS AS DETERMINED BY THE COMMISSIONER.
§ 3. Subdivision (b) of section 1107 of the tax law is amended by
adding a new clause 13 to read as follows:
(13) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO PERSONAL CARE PRODUCTS 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, ORDI-
NANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES 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, 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,
S. 9505 7
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
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 PERSONAL CARE PRODUCTS EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-
EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
TER, 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 (R) OF THIS SECTION OR
REPEALS SUCH RESOLUTION, SUCH RESOLUTION 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 (R) OF THIS SECTION OR AT THE TIME OF
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 RESOL-
UTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (R) OF THIS SECTION,
SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
OF THIS SUBPART, SO THAT THE PERSONAL CARE PRODUCTS EXEMPTION IN ANY
SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE PERSONAL CARE PRODUCTS
EXEMPTION IN PARAGRAPH FORTY-EIGHT 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 ELECTRICITY 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 ENER-
GY SYSTEMS EQUIPMENT AND ELECTRICITY EXEMPTION OR SUCH CLOTHING AND
S. 9505 8
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 RESOLUTION 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 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 RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
MENT AND ELECTRICITY 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 OTHER-
WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND
ELECTRICITY EXEMPTION, SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
AND ELECTRICITY EXEMPTION OR SUCH CLOTHING AND FOOTWEAR EXEMPTION.
§ 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 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
S. 9505 9
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-EIGHT 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 (R) 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 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 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 (r) to read as follows:
(R) 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 PERSONAL CARE PRODUCTS EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH
FORTY-EIGHT 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 RESOL-
UTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED
SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPO-
RATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLA-
TURE 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 PURCHASES OF PERSONAL CARE PRODUCTS EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-EIGHT 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.
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.
§ 7. 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
personal care products and all other taxes so addressed by this act.
S. 9505 10
§ 8. 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-
tional provisions of sections 1106 and 1217 of the tax law and shall
expire and be deemed repealed two years after such date; provided,
however that if section 5 of part J of chapter 59 of the laws of 2021
shall not have taken effect on or before such date then section four of
this act shall take effect on the same date and in the same manner as
such chapter of the laws of 2021, takes effect.
PART C
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 49 to read as follows:
(49) HOUSEKEEPING SUPPLIES AS DETERMINED BY THE COMMISSIONER.
§ 2. Subdivision (b) of section 1107 of the tax law is amended by
adding a new clause 14 to read as follows:
(14) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO HOUSEKEEPING SUPPLIES 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, ORDI-
NANCE 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,
S. 9505 11
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
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 HOUSEKEEPING SUPPLIES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-NINE
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 (S) OF THIS SECTION OR REPEALS
SUCH RESOLUTION, SUCH RESOLUTION 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 (S) OF THIS SECTION OR AT THE TIME OF SUCH
REPEAL; 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 ENACTS A RESOLUTION
PURSUANT TO THE AUTHORITY OF SUBDIVISION (S) OF THIS SECTION, SHALL BE
FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS
SUBPART, SO THAT THE HOUSEKEEPING SUPPLIES EXEMPTION IN ANY SUCH LOCAL
LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF
THIS CHAPTER IS THE SAME AS THE HOUSEKEEPING SUPPLIES EXEMPTION IN PARA-
GRAPH FORTY-NINE 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 EQUIP-
MENT AND ELECTRICITY 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 OTHER-
WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND
ELECTRICITY EXEMPTION, SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
AND ELECTRICITY EXEMPTION OR SUCH CLOTHING AND FOOTWEAR EXEMPTION. ANY
S. 9505 12
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 SUBDIVI-
SION (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 RESOLUTION 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 TELECOMMUNI-
CATIONS SERVICES EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
UTION OR IN 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 RESIDENTIAL 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
S. 9505 13
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-NINE 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 (S) 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 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 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.
§ 5. Section 1210 of the tax law is amended by adding a new subdivi-
sion (s) to read as follows:
(S) 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 HOUSEKEEPING SUPPLIES EXEMPT FROM
STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-NINE
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 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 LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF HOUSEKEEPING SUPPLIES EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
FORTY-NINE 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.
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
housekeeping supplies and all other taxes so addressed by this act.
S. 9505 14
§ 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-
tional provisions of sections 1106 and 1217 of the tax law and shall
expire and be deemed repealed two years after such date; provided,
however that if section 5 of part J of chapter 59 of the laws of 2021
shall not have taken effect on or before such date then section three of
this act shall take effect on the same date and in the same manner as
such chapter of the laws of 2021, takes effect.
PART D
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph (1-a) to read as follows:
(1-A) FOOD WHICH IS SOLD HEATED OR PREPARED, INCLUDING FOOD SOLD AT
GROCERY STORES, RESTAURANTS, DINERS, TAVERNS, FOOD TRUCKS, AND FOOD
COURTS AT A MALL AND FOOD THAT IS CATERED.
§ 2. Subdivision (b) of section 1107 of the tax law is amended by
adding a new clause 15 to read as follows:
(15) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH ONE-A OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
THIS ARTICLE RELATING TO HEATED OR PREPARED FOODS 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 PURSUANT TO THE AUTHOR-
ITY 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-
S. 9505 15
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
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 HOT OR PREPARED FOOD ITEMS EXEMPTION PROVIDED FOR IN PARAGRAPH ONE-A
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 (T) OF THIS SECTION OR REPEALS
SUCH RESOLUTION, SUCH RESOLUTION 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 (T) OF THIS SECTION OR AT THE TIME OF SUCH
REPEAL; 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 ENACTS A RESOLUTION
PURSUANT TO THE AUTHORITY OF SUBDIVISION (T) OF THIS SECTION, SHALL BE
FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS
SUBPART, SO THAT THE HOT OR PREPARED FOOD ITEMS EXEMPTION IN ANY SUCH
LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER IS THE SAME AS THE HOT OR PREPARED FOOD ITEMS
EXEMPTION IN PARAGRAPH ONE-A 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 ELECTRICITY 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 ENER-
S. 9505 16
GY SYSTEMS EQUIPMENT AND ELECTRICITY 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 RESOLUTION 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 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 RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIP-
MENT AND ELECTRICITY 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 OTHER-
WISE AS TO EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND
ELECTRICITY EXEMPTION, SUCH COMMERCIAL 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
S. 9505 17
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 ONE-A 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 (T) 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 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 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.
§ 5. Section 1210 of the tax law is amended by adding a new subdivi-
sion (t) to read as follows:
(T) 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 HOT OR PREPARED FOOD ITEMS EXEMPT
FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH ONE-A
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 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 LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR PURCHASES OF HOT OR PREPARED FOOD ITEMS
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
ONE-A OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAP-
TER SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED
IN THIS JURISDICTION.
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
S. 9505 18
hot and prepared food items 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, beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law and shall
expire and be deemed repealed two years after such date; provided,
however that if section 5 of part J of chapter 59 of the laws of 2021
shall not have taken effect on or before such date then section three of
this act shall take effect on the same date and in the same manner as
such chapter of the laws of 2021, takes effect.
§ 2. Severability. If any clause, sentence, paragraph, section or part
of this act shall be adjudged by any court of competent jurisdiction to
be invalid and after exhaustion of all further judicial review, the
judgment shall not affect, impair, or invalidate the remainder thereof,
but shall be confined in its operation to the clause, sentence, para-
graph, section or part of this act directly involved in the controversy
in which the judgment shall have been rendered.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.
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