S T A T E O F N E W Y O R K
________________________________________________________________________
3261
2023-2024 Regular Sessions
I N A S S E M B L Y
February 2, 2023
___________
Introduced by M. of A. JENSEN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing a sales tax
holiday for various products for the period commencing on Black Friday
and ending after Christmas day
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 47 to read as follows:
(47) PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS COMMENCING
ON THE FOURTH FRIDAY IN NOVEMBER AND ENDING ON THE TWENTY-SIXTH DAY IN
DECEMBER. FOR THE PURPOSES OF THIS PARAGRAPH THE TERM "PRODUCTS" SHALL
INCLUDE BUT NOT BE LIMITED TO:
(A) CLOTHING, FOOTWEAR, JEWELRY, HANDBAGS, BOOK BAGS, BACKPACKS,
LUGGAGE, WALLETS, WATCHES;
(B) SPORTING GOODS, CAMPING EQUIPMENT;
(C) TOOLS USED FOR HOME IMPROVEMENT, AUTOMOTIVE MAINTENANCE AND
REPAIR;
(D) BOOKS, JOURNALS, PAPER, WRITING INSTRUMENTS, ART SUPPLIES, GREET-
ING CARDS, POST CARDS, PAINTINGS, DRAWINGS, PHOTOGRAPHS, SCULPTURES,
POTTERY, TEXTILES;
(E) PLANTS, FLORAL ARRANGEMENTS;
(F) COSMETICS, PERSONAL GROOMING ITEMS;
(G) MUSICAL INSTRUMENTS, COOKWARE, SMALL HOME APPLIANCES FOR RESIDEN-
TIAL USE;
(H) BEDDING, TOWELS, BATH ACCESSORIES;
(I) FURNITURE; AND
(J) TOYS, GAMES, VIDEO GAMES, VIDEO GAME CONSOLES, ANY ASSOCIATED
ACCESSORIES FOR VIDEO GAME CONSOLES, HOME ELECTRONICS, COMPUTERS,
PHONES, TABLETS, STEREO EQUIPMENT.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06568-01-3
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§ 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 PRODUCTS PURCHASED FOR LESS THAN
FIVE HUNDRED DOLLARS SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDI-
NANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS
SECTION. SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW,
ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO
AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY
IMPOSING TAXES PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION
TWELVE HUNDRED TEN OF THIS CHAPTER.
§ 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 5 of part J of chapter 59 of the laws of 2021, is
amended to read as follows:
(1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with the
corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
ized under this subdivision may not be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of receipts, charges or rents,
subject to state tax under sections eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. Notwith-
standing the foregoing, a tax imposed by a city or county authorized
under this subdivision shall not include the tax imposed on charges for
admission to race tracks and simulcast facilities under subdivision (f)
of section eleven hundred five of this chapter. (i) Any local law, ordi-
nance or resolution enacted by any city of less than one million or by
any county or school district, imposing the taxes authorized by this
subdivision, shall, notwithstanding any provision of law to the contra-
ry, exclude from the operation of such local taxes all sales of tangible
personal property for use or consumption directly and predominantly in
the production of tangible personal property, gas, electricity, refrig-
eration or steam, for sale, by manufacturing, processing, generating,
assembly, refining, mining or extracting; and all sales of tangible
personal property for use or consumption predominantly either in the
production of tangible personal property, for sale, by farming or in a
commercial horse boarding operation, or in both; and all sales of fuel
sold for use in commercial aircraft and general aviation aircraft; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy systems equipment
and electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity exemption provided
for in subdivision (ii), the commercial fuel cell electricity generating
systems equipment and electricity generated by such equipment exemption
provided for in subdivision (kk) and the clothing and footwear exemption
A. 3261 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 PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPTION
PROVIDED FOR IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR
SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING A
POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH RESOL-
UTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE
OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES PURSUANT TO THE
AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED, FURTHER,
THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A
CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI-
TY OF SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED, AS
PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
PRODUCTS PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPTION IN ANY
SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE PRODUCTS PURCHASED FOR
LESS THAN FIVE HUNDRED DOLLARS EXEMPTION IN PARAGRAPH FORTY-SEVEN OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. (III)
ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR
SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION,
SHALL OMIT THE RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRIC-
ITY EXEMPTION PROVIDED FOR IN SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER, THE COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT
AND ELECTRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (II) AND THE
CLOTHING AND FOOTWEAR EXEMPTION PROVIDED FOR IN PARAGRAPH THIRTY OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER,
UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE AS TO
EITHER SUCH RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY
EXEMPTION, SUCH COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRIC-
ITY EXEMPTION OR SUCH CLOTHING AND FOOTWEAR EXEMPTION. ANY LOCAL LAW,
ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT,
IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT THE MOBILE
TELECOMMUNICATION SERVICES EXEMPTION PROVIDED FOR IN SUBDIVISION (CC) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
A POPULATION OF ONE MILLION OR MORE REPEALS A RESOLUTION DESCRIBED IN
FORMER SUBDIVISION (P) OF THIS SECTION, SUCH REPEAL SHALL ALSO BE DEEMED
TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY
IMPOSING SUCH TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION,
WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY REPEALS
ITS RESOLUTION ENACTED PURSUANT TO FORMER SUBDIVISION (P) OF THIS
SECTION; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOL-
UTION AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE
AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE REPEALS A RESOLUTION
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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 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] CHAPTER, or the
exemption for commercial solar equipment and electricity in subdivision
(ii) of section eleven hundred fifteen of this [article] CHAPTER, or
electing or repealing the exemption for commercial fuel cell electricity
generating systems equipment and electricity generated by such equipment
in subdivision (kk) of section eleven hundred fifteen of this [article]
CHAPTER must go into effect only on one of the following dates: March
first, June first, September first or December first; provided, that a
local law, ordinance or resolution providing for the exemption described
in paragraph thirty of subdivision (a) of section eleven hundred fifteen
of this chapter or repealing any such exemption or a local law, ordi-
nance or resolution providing for a refund or credit described in subdi-
vision (d) of section eleven hundred nineteen of this chapter or repeal-
ing such provision so provided must go into effect only on March first;
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 SUBDIVISION (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 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
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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
provided for therein are applicable and have not been waived, the
restriction and notice requirement in section twelve hundred twenty-
three of this article shall also apply.
§ 5. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
(P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY HAVING A POPULATION OF
ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED
SEVEN OF THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLA-
TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE
EXEMPTION FROM SUCH TAXES FOR THE SAME PRODUCTS PURCHASED FOR LESS THAN
FIVE HUNDRED DOLLARS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
DESCRIBED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET
FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE
WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH
ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH
SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL
BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED
BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR. (2) FORM OF
RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF LOCAL LEGISLA-
TIVE BODY) AS FOLLOWS: SECTION ONE. RECEIPTS FROM SALES OF AND CONSID-
ERATION GIVEN OR CONTRACTED TO BE GIVEN FOR PURCHASES OF PRODUCTS
PURCHASED FOR LESS THAN FIVE HUNDRED DOLLARS EXEMPT FROM STATE SALES AND
COMPENSATING USE TAXES PURSUANT TO PARAGRAPH FORTY-SEVEN OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL ALSO BE
EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE)
AND SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
§ 6. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination of
the imposition of sales tax, additional taxes, and supplemental taxes on
products purchased for less than five hundred dollars and all other
taxes so addressed by this act.
§ 7. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least ninety days after this act shall have
become law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law. Effective
immediately, the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of this act on its effective
date are authorized to be made and completed on or before such effective
date.