NY State Senate Bill 2023-S3124

Senate Bill S3124

2023-2024 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 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
May 02, 2023	reported and committed to finance
Mar 16, 2023	notice of committee consideration - requested
Jan 27, 2023	referred to budget and revenue

Votes

- May 2, 2023 - Budget And Revenue Committee Vote
  S3124
  
  3
  
  Aye
  
  3
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: May 2, 2023
      
      aye (3)
      
      Addabbo Jr.
      
      Murray
      
      Weber
      
      nay (3)
      
      Comrie
      
      Gounardes
      
      Krueger
      
      aye wr (1)
      
      Parker

co-Sponsors

2023-S3124 (ACTIVE) - Details

See Assembly Version of this Bill:: A1690
Current Committee:: Senate Budget And Revenue
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
2021-2022: S9505, A8481

2023-S3124 (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.

2023-S3124 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3124

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 (la) 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.

 
PRIOR LEGISLATIVE HISTORY:

2021-2022: S. 9505 Referred to Rules

 
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.

2023-S3124 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3124
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2023
                                ___________
 
 Introduced  by  Sen.  ORTT  --  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 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.
                                                            LBD05328-01-3
 S. 3124                             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. 3124                             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.  (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 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.
   §  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
 S. 3124                             4
 
 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-
 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
 S. 3124                             5
 
 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.
 
                                  PART B
 
   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-
 S. 3124                             6
 
 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
 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.  (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  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.
   §  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:
 S. 3124                             7
 
   (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-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
 S. 3124                             8
 
 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.
   §  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.
 
                                  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-
 S. 3124                             9
 
 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
 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.  (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 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
 S. 3124                            10
 
 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.
   §  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-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
 S. 3124                            11
 
 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.
   § 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.
 
                                  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:
 S. 3124                            12
 
   (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
 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.  (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 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
 S. 3124                            13
 
 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.
   §  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  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
 S. 3124                            14
 
 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
 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.
   § 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.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S3124

Share this bill

Sponsored By

Robert G. Ortt