S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    419
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by  Sens. THOMAS, HELMING -- read twice and ordered printed,
   and when printed to be committed to the  Committee  on  Investigations
   and Government Operations
 
 AN  ACT  to amend the tax law, in relation to authorizing municipalities
   to adopt a sales tax exemption for clothing and footwear  after  March
   first; 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 (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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01925-01-3
 S. 419                              2
 
 of  subdivision  (a)  of  section eleven hundred fifteen of this chapter
 [or] MAY GO INTO EFFECT  NO  LATER  THAN  AUGUST  FIRST;  AND,  PROVIDED
 FURTHER,  THAT A LOCAL LAW, ORDINANCE OR RESOLUTION repealing [any such]
 THE  exemption  DESCRIBED  IN  PARAGRAPH  THIRTY  OF  SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER or a local law, ordinance
 or resolution providing for a refund or credit described in  subdivision
 (d) of section eleven hundred nineteen of this chapter or repealing such
 provision  so  provided must go into effect only on March first. No such
 local law, ordinance or resolution shall be effective unless a certified
 copy of such law, ordinance or resolution is  mailed  by  registered  or
 certified mail to the commissioner at the commissioner's office in Alba-
 ny  at  least  ninety  days prior to the date it is to become effective.
 However, the commissioner may waive and reduce such  ninety-day  minimum
 notice  requirement to a mailing of such certified copy by registered or
 certified mail within a period of not less than  thirty  days  prior  to
 such effective date if the commissioner deems such action to be consist-
 ent with the commissioner's duties under section twelve hundred fifty of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction provided for in section twelve hundred twenty-three of  this
 article  as  to  the  effective date of a tax and the notice requirement
 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.
   § 2. Severability.  If any provision of this act or if any application
 thereof to any person or circumstance is held invalid, the remainder  of
 this  act  and  the  application  of  the provision to other persons and
 circumstances shall not be affected thereby.
   § 3. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on January 1, 2024.