Bill Text: NY A00062 | 2013-2014 | General Assembly | Amended
Bill Title: Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structure to improve energy efficiency; and defines relevant terms; authorizes municipalities to adopt the exemption.
Spectrum: Moderate Partisan Bill (Democrat 7-2)
Status: (Introduced - Dead) 2014-02-11 - print number 62a [A00062 Detail]
Download: New_York-2013-A00062-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 62--A 2013-2014 Regular Sessions I N A S S E M B L Y (PREFILED) January 9, 2013 ___________ Introduced by M. of A. KAVANAGH, COLTON, HOOPER, RAMOS -- Multi-Spon- sored by -- M. of A. CROUCH, McLAUGHLIN, PEOPLES-STOKES, SCHIMEL, TITONE -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing an exemption for alternative energy systems from the state's sales and compensating use taxes and authorizing counties and cities to elect such exemption from their sales and use taxes imposed by or pursuant to the authority of such law; and providing for the repeal of such provisions upon expira- tion thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision (b) of section 1101 of the tax law is amended 2 by adding a new paragraph 39 to read as follows: 3 (39) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI- 4 BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI- 5 DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF 6 SUCH STRUCTURES CONSIST OF: (I) SYSTEMS WHICH DO NOT RELY ON PETROLEUM 7 PRODUCTS OR NATURAL GAS AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC 8 GENERATION EQUIPMENT AS DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2) 9 OF SECTION SIX HUNDRED SIX OF THIS CHAPTER; (II) NEW ENERGY STAR APPLI- 10 ANCES, INCLUDING RESIDENTIAL REFRIGERATORS, FREEZERS, CLOTHING WASHERS 11 (BUT NOT A COMBINATION WASHER/DRYER UNLESS THE CLOTHING IS WASHED AND 12 DRIED IN THE SAME COMPARTMENT), LIGHT FIXTURES WHICH USE A PIN-BASED 13 COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FANS OR CEILING FAN AND 14 LIGHT KITS, DISHWASHER OR AIR CONDITIONERS, SOLD AT RETAIL, PROVIDED 15 SUCH APPLIANCES QUALIFY FOR AND ARE LABELED WITH, AN ENERGY STAR LABEL 16 BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG THE MANUFACTURER, EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02974-03-4 A. 62--A 2 1 THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES 2 DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT IMPROVE 3 THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING AND 4 COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO, INSULATION AND WEATHER 5 STRIPPING AND PRODUCTS, SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS 6 APPROVED BY THE ENERGY STAR PROGRAM. 7 S 2. Subdivision (a) of section 1115 of the tax law is amended by 8 adding a new paragraph 44 to read as follows: 9 (44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI- 10 BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI- 11 DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF 12 SUCH STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-THREE OF SUBDIVISION (B) 13 OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE. 14 S 3. Clause 9 of subdivision (b) of section 1107 of the tax law, as 15 amended by section 78 of part A of chapter 56 of the laws of 1998, is 16 amended to read as follows: 17 (9) Except as otherwise provided by law, the [exemption] EXEMPTIONS 18 provided for in paragraph thirty of subdivision (a) of section eleven 19 hundred fifteen OF THIS ARTICLE relating to clothing and footwear AND 20 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 21 FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not 22 apply. 23 S 4. Subdivision (f) of section 1109 of the tax law, as added by 24 section 118-a of part A of chapter 389 of the laws of 1997, is amended 25 to read as follows: 26 (f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS 27 thirty AND FORTY-FOUR of subdivision (a) of section eleven hundred 28 fifteen of this article shall not apply. 29 S 5. Section 1109 of the tax law is amended by adding a new subdivi- 30 sion (i) to read as follows: 31 (I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 32 NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY, 33 CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA- 34 TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF 35 PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE 36 ALTERNATIVE ENERGY SYSTEMS EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF 37 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY 38 LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION 39 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH 40 ALTERNATIVE ENERGY SYSTEMS EXEMPTION FROM SUCH TAXES PURSUANT TO THE 41 AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OR OF SECTION 42 NINE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND FOURTEEN WHICH ADDED 43 THIS SUBDIVISION, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED 44 EIGHT OF THIS PART ARE IN EFFECT IN A CITY LOCATED IN SUCH DISTRICT, THE 45 EXEMPTION PROVIDED BY PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 46 ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH 47 PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH 48 SUCH COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL 49 DETERMINE AND CERTIFY TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE 50 AT THE RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS SECTION IN SUCH 51 COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF SALES OF ALTERNATIVE ENER- 52 GY SYSTEMS IN SUCH COUNTY, CITY OR SCHOOL DISTRICT. 53 (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON 54 JUNE FIRST, TWO THOUSAND FOURTEEN, THE COMMISSIONER SHALL MAKE SUCH 55 DETERMINATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH 56 FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER A. 62--A 3 1 SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH 2 QUARTERLY PERIOD FOR AS LONG AS SUCH ALTERNATIVE ENERGY SYSTEMS 3 EXEMPTIONS FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE 4 TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN 5 HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR 6 THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI- 7 NATIONS AND CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY 8 BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT 9 THE TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS 10 SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER 11 INDICES CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS- 12 SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMIS- 13 SIONER DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI- 14 SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN HUNDRED 15 THIRTY-SIX OF THIS ARTICLE. 16 (3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS 17 MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF 18 THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL 19 DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH 20 PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH 21 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF 22 THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH ALTERNATIVE 23 ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE 24 TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN 25 EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP- 26 TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL 27 DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT 28 OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH. 29 THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS 30 TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY- 31 EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS 32 TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN. 33 (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX 34 PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE 35 OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE 36 OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN 37 PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL 38 DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR 39 PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI- 40 SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH 41 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE 42 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING 43 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 44 SUBDIVISION. 45 (5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 46 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 47 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 48 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 49 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 50 THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT 51 TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF 52 SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION 53 (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH 54 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE 55 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING A. 62--A 4 1 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 2 SUBDIVISION. 3 (6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 4 ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 5 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 6 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 7 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 8 THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT 9 OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW, 10 UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL 11 DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION 12 OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE 13 OF THIS SUBDIVISION. 14 (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION 15 OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE 16 COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS 17 DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY 18 OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION 19 RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY 20 ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER 21 REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS 22 AND CIRCUMSTANCES. 23 (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN- 24 TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF 25 THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY 26 DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND 27 ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE 28 SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT 29 OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS 30 REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT 31 TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS- 32 PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN SUCH 33 PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION 34 DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE BE 35 APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO 36 THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF THE 37 AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS 38 UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH SEVEN OF 39 THIS SUBDIVISION. 40 S 6. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 41 amended by chapter 13 of the laws of 2013, is amended to read as 42 follows: 43 (1) Either, all of the taxes described in article twenty-eight of this 44 chapter, at the same uniform rate, as to which taxes all provisions of 45 the local laws, ordinances or resolutions imposing such taxes shall be 46 identical, except as to rate and except as otherwise provided, with the 47 corresponding provisions in such article twenty-eight, including the 48 definition and exemption provisions of such article, so far as the 49 provisions of such article twenty-eight can be made applicable to the 50 taxes imposed by such city or county and with such limitations and 51 special provisions as are set forth in this article. The taxes author- 52 ized under this subdivision may not be imposed by a city or county 53 unless the local law, ordinance or resolution imposes such taxes so as 54 to include all portions and all types of receipts, charges or rents, 55 subject to state tax under sections eleven hundred five and eleven 56 hundred ten of this chapter, except as otherwise provided. (i) Any local A. 62--A 5 1 law, ordinance or resolution enacted by any city of less than one 2 million or by any county or school district, imposing the taxes author- 3 ized by this subdivision, shall, notwithstanding any provision of law to 4 the contrary, exclude from the operation of such local taxes all sales 5 of tangible personal property for use or consumption directly and 6 predominantly in the production of tangible personal property, gas, 7 electricity, refrigeration or steam, for sale, by manufacturing, proc- 8 essing, generating, assembly, refining, mining or extracting; and all 9 sales of tangible personal property for use or consumption predominantly 10 either in the production of tangible personal property, for sale, by 11 farming or in a commercial horse boarding operation, or in both; and, 12 unless such city, county or school district elects otherwise, shall omit 13 the provision for credit or refund contained in clause six of subdivi- 14 sion (a) or subdivision (d) of section eleven hundred nineteen of this 15 chapter. (ii) Any local law, ordinance or resolution enacted by any 16 city, county or school district, imposing the taxes authorized by this 17 subdivision, shall omit the residential solar energy systems equipment 18 exemption provided for in subdivision (ee), the commercial solar energy 19 systems equipment exemption provided for in subdivision (ii) and the 20 clothing and footwear exemption provided for in paragraph thirty of 21 subdivision (a) of section eleven hundred fifteen of this chapter AND 22 THE ALTERNATIVE ENERGY SYSTEMS EXEMPTION PROVIDED FOR IN PARAGRAPH 23 FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS 24 CHAPTER, unless such city, county or school district elects otherwise as 25 to either such residential solar energy systems equipment exemption, 26 such commercial solar energy systems equipment exemption or such cloth- 27 ing and footwear exemption. 28 S 7. Subdivision (d) of section 1210 of the tax law, as amended by 29 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 30 read as follows: 31 (d) A local law, ordinance or resolution imposing any tax pursuant to 32 this section, increasing or decreasing the rate of such tax, repealing 33 or suspending such tax, exempting from such tax the energy sources and 34 services described in paragraph three of subdivision (a) or of subdivi- 35 sion (b) of this section or changing the rate of tax imposed on such 36 energy sources and services or providing for the credit or refund 37 described in clause six of subdivision (a) of section eleven hundred 38 nineteen of this chapter must go into effect only on one of the follow- 39 ing dates: March first, June first, September first or December first; 40 provided, that a local law, ordinance or resolution providing for the 41 exemption described in paragraph thirty OR FORTY-FOUR of subdivision (a) 42 of section eleven hundred fifteen of this chapter or repealing any such 43 exemption or a local law, ordinance or resolution providing for a refund 44 or credit described in subdivision (d) of section eleven hundred nine- 45 teen of this chapter or repealing such provision so provided must go 46 into effect only on March first. No such local law, ordinance or resol- 47 ution shall be effective unless a certified copy of such law, ordinance 48 or resolution is mailed by registered or certified mail to the commis- 49 sioner at the commissioner's office in Albany at least ninety days prior 50 to the date it is to become effective. However, the commissioner may 51 waive and reduce such ninety-day minimum notice requirement to a mailing 52 of such certified copy by registered or certified mail within a period 53 of not less than thirty days prior to such effective date if the commis- 54 sioner deems such action to be consistent with the commissioner's duties 55 under section twelve hundred fifty of this article and the commissioner 56 acts by resolution. Where the restriction provided for in section twelve A. 62--A 6 1 hundred twenty-three of this article as to the effective date of a tax 2 and the notice requirement provided for therein are applicable and have 3 not been waived, the restriction and notice requirement in section 4 twelve hundred twenty-three of this article shall also apply. 5 S 8. Section 1210 of the tax law is amended by adding a new subdivi- 6 sion (q) to read as follows: 7 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 8 NANCE OR RESOLUTION TO THE CONTRARY: 9 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE 10 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN 11 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED 12 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE 13 SAME ALTERNATIVE ENERGY SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING 14 USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF 15 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION 16 EXACTLY IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; 17 WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND 18 (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED 19 TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION 20 ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF 21 IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE 22 GOVERNOR. 23 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 24 LOCAL LEGISLATIVE BODY) AS FOLLOWS: 25 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR 26 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, ALTERNATIVE ENERGY 27 SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO 28 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK 29 TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES 30 IMPOSED IN THIS JURISDICTION. 31 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE 32 YEAR, BUT NOT EARLIER THAN THE YEAR 2015) AND SHALL APPLY TO SALES MADE 33 AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA- 34 BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK 35 TAX LAW. 36 S 9. Notwithstanding any other provision of state or local law, ordi- 37 nance or resolution to the contrary: (a) Any county or city imposing 38 sales and compensating use taxes pursuant to the authority of subpart B 39 of part 1 of article 29 of the tax law, acting through its local legis- 40 lative body, is hereby authorized and empowered to elect to provide the 41 exemption from such taxes for alternative energy systems exempt from 42 state sales and compensating use taxes described in paragraph 44 of 43 subdivision (a) of section 1115 of the tax law, whether such taxes are 44 imposed by local law, ordinance or resolution, by enacting a resolution 45 exactly in the form set forth in subdivision (c) of this section; where- 46 upon, upon compliance with the provisions of subdivision (d) of this 47 section, such enactment of such resolution shall be deemed to amend such 48 local law, ordinance or resolution imposing such taxes, and such local 49 law, ordinance or resolution shall thenceforth be deemed to incorporate 50 such exemption. 51 (b) Any city of one million or more in which the taxes imposed by 52 section 1107 of the tax law are in effect, acting through its local 53 legislative body, is hereby authorized and empowered to elect to provide 54 the exemption from such taxes for the same alternative energy systems 55 exempt from state sales and compensating use taxes described in para- 56 graph 44 of subdivision (a) of section 1115 of the tax law by enacting a A. 62--A 7 1 resolution exactly in the form set forth in subdivision (c) of this 2 section; whereupon, upon compliance with the provisions of subdivision 3 (d) of this section, such enactment of such resolution shall be deemed 4 to amend such section 1107 of the tax law and such section 1107 shall 5 thenceforth be deemed to incorporate such exemption as if it had been 6 duly enacted by the state legislature and approved by the governor and 7 such resolution shall also be deemed to amend any local law, ordinance 8 or resolution enacted by such a city imposing such taxes pursuant to the 9 authority of subdivision (a) of section 1210 of the tax law, whether or 10 not such taxes are suspended at the time such city enacts its resol- 11 ution. 12 (c) Form of Resolution: 13 Be it enacted by the (insert proper title of local legislative body) 14 as follows: 15 Section one: The (county or city) of (insert locality's name) hereby 16 elects the alternative energy systems exemption commencing in January of 17 2015. 18 Section two: This resolution shall take effect immediately and shall 19 apply to sales made and uses occurring on or after such date, in accord- 20 ance with applicable transitional provisions of the New York tax law. 21 (d) A resolution adopted pursuant to this section shall be effective 22 only if it is adopted exactly as set forth in subdivision (c) of this 23 section and such county or city adopts it by December 31, 2014, mails a 24 certified copy of it to the commissioner of taxation and finance by 25 certified mail by such date and otherwise complies with the requirements 26 of subdivisions (d) and (e) of section 1210 of the tax law. 27 S 10. This act shall take effect immediately and shall expire and be 28 deemed repealed two years after such date and shall apply to sales made 29 and uses occurring during exemption periods on or after that date in 30 accordance with the applicable transitional provisions of sections 1106 31 and 1217 of the tax law.