NY State Senate Bill 2023-S1420

Senate Bill S1420

2023-2024 Legislative Session

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

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue Committee

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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 11, 2023	referred to budget and revenue

2023-S1420 (ACTIVE) - Details

See Assembly Version of this Bill:: A2513
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1161
2011-2012: S3674, A10572
2013-2014: S3854, A758
2015-2016: S1804, A332, A7355
2017-2018: S2153, A5290, A5999
2019-2020: S5380, A2931
2021-2022: S3709, A2177

2023-S1420 (ACTIVE) - Summary

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

2023-S1420 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S1420

SPONSOR: COMRIE
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

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

 
SUMMARY OF PROVISIONS:

This bill amends the tax law to grant a sales tax exemption for the
purchase of the following Energy Star qualified appliances: clothes

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

 
JUSTIFICATION:

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

 
PRIOR LEGISLATIVE HISTORY:

2022: S3709

2013-14: S. 3854-A Passed Senate/A. 758-A Ways and Means

2011-12: S.3674-A Passed Senate/A. 10572 Ways and Means

2009-10: S. 1161 Energy and Telecommunications/No Same As 2008: S.
6944-3 Passed Senate/A. 11285-A Ways and Means

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Minimal

 
EFFECTIVE DATE:
This act shall take effect on April 1, 2024 and deemed repealed on April
1, 2029.

2023-S1420 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1420
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2023
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting energy star appli-
   ances from state sales and compensating use taxes and granting munici-
   palities the option to provide such exemption; and providing  for  the
   repeal of such provisions upon expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47) RETAIL SALES OF THE FOLLOWING PRODUCTS, PROVIDED THAT THE PRODUCT
 QUALIFIES  AS AN ENERGY STAR PRODUCT PURSUANT TO THE UNITED STATES ENVI-
 RONMENTAL PROTECTION AGENCY ENERGY STAR PROGRAM, SHALL  BE  EXEMPT  FROM
 THE SALES TAX PROVISIONS OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE:
 CLOTHES  WASHER, DISHWASHER, REFRIGERATOR, ROOM AIR CONDITIONER, CEILING
 FAN, DEHUMIDIFIER, FREEZER, AIR PURIFIER, CLOTHES DRYER AND  VENTILATING
 FAN.  THE  EXEMPTION PROVIDED FOR IN THIS SUBDIVISION SHALL NOT APPLY TO
 THE RENTAL, LEASING, REPAIR OR SERVICING OF SUCH ENERGY STAR PRODUCTS.
   § 2. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
 1210  of the tax law, as amended by section 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) and the clothing and footwear exemption
 provided  for  in  paragraph thirty of subdivision (a) of section eleven
 hundred fifteen of this chapter, AND THE ENERGY STAR  PRODUCT  EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03157-01-3

 S. 1420                             2
 
 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  as to such residential solar energy
 systems equipment and electricity exemption, such commercial solar ener-
 gy  systems  equipment  and  electricity exemption, commercial fuel cell
 electricity generating systems equipment and  electricity  generated  by
 such  equipment  exemption [or], such clothing and footwear exemption OR
 SUCH ENERGY STAR PRODUCT EXEMPTION.
   § 3. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (p) to read as follows:
   (P)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
 TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
 THE  ENERGY STAR PRODUCT EXEMPTION FROM STATE SALES AND COMPENSATING USE
 TAXES DESCRIBED IN PARAGRAPH FORTY-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 EXEMPTIONS AS IF  THEY
 HAD  BEEN  DULY  ENACTED  BY  THE  STATE LEGISLATURE AND APPROVED BY THE
 GOVERNOR.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE  OF,  PROPERTY  AND  SERVICES
 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
 FORTY-SEVEN OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO
 BE  EXEMPT  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
 DICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
 THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2024) AND SHALL APPLY TO SALES
 MADE, SERVICES RENDERED AND USES OCCURRING ON AND  AFTER  THAT  DATE  IN
 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
 1216 AND 1217 OF THE NEW YORK TAX LAW.
   § 4. This act shall take effect April 1, 2024, and shall expire and be
 deemed repealed April 1, 2029.

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