Bill Text: NY A00062 | 2013-2014 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 62 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, STEVENSON -- Multi-Sponsored by -- M. of A. CROUCH, McLAUGHLIN, PEOPLES-STOKES, SCHIMEL, TITONE -- read once and referred to the Committee on Ways and Means 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, 17 THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND THE UNITED STATES 18 DEPARTMENT OF ENERGY; AND (III) TANGIBLE PERSONAL PROPERTY THAT IMPROVE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02974-01-3 A. 62 2 1 THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING AND 2 COOLING SYSTEMS, INCLUDING BUT NOT LIMITED TO, INSULATION AND WEATHER 3 STRIPPING AND PRODUCTS, SUCH AS ROOFING, WINDOWS, DOORS AND SKYLIGHTS 4 APPROVED BY THE ENERGY STAR PROGRAM. 5 S 2. Subdivision (a) of section 1115 of the tax law is amended by 6 adding a new paragraph 44 to read as follows: 7 (44) ALTERNATIVE ENERGY SYSTEMS, NEW ENERGY STAR APPLIANCES AND TANGI- 8 BLE PERSONAL PROPERTY USED IN OR ON HABITABLE RESIDENTIAL AND NON-RESI- 9 DENTIAL STRUCTURES FOR THE PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF 10 SUCH STRUCTURES, AS DEFINED IN PARAGRAPH THIRTY-THREE OF SUBDIVISION (B) 11 OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE. 12 S 3. Clause 9 of subdivision (b) of section 1107 of the tax law, as 13 amended by section 78 of part A of chapter 56 of the laws of 1998, is 14 amended to read as follows: 15 (9) Except as otherwise provided by law, the [exemption] EXEMPTIONS 16 provided for in paragraph thirty of subdivision (a) of section eleven 17 hundred fifteen OF THIS ARTICLE relating to clothing and footwear AND 18 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 19 FIFTEEN OF THIS ARTICLE RELATING TO ALTERNATIVE ENERGY SYSTEMS shall not 20 apply. 21 S 4. Subdivision (f) of section 1109 of the tax law, as added by 22 section 118-a of part A of chapter 389 of the laws of 1997, is amended 23 to read as follows: 24 (f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS 25 thirty AND FORTY-FOUR of subdivision (a) of section eleven hundred 26 fifteen of this article shall not apply. 27 S 5. Section 1109 of the tax law is amended by adding a new subdivi- 28 sion (i) to read as follows: 29 (I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 30 NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY, 31 CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA- 32 TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF 33 PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE 34 ALTERNATIVE ENERGY SYSTEMS EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF 35 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY 36 LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION 37 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH 38 ALTERNATIVE ENERGY SYSTEMS EXEMPTION FROM SUCH TAXES PURSUANT TO THE 39 AUTHORITY OF SUBDIVISION (Q) OF SECTION TWELVE HUNDRED TEN OR OF SECTION 40 NINE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND THIRTEEN WHICH ADDED 41 THIS SUBDIVISION, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN HUNDRED 42 EIGHT OF THIS PART ARE IN EFFECT IN A CITY LOCATED IN SUCH DISTRICT, THE 43 EXEMPTION PROVIDED BY PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 44 ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICABLE IN SUCH 45 PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT IN WHICH 46 SUCH COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMISSIONER SHALL 47 DETERMINE AND CERTIFY TO THE COMPTROLLER THE AMOUNT OF REVENUE FORGONE 48 AT THE RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS SECTION IN SUCH 49 COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF SALES OF ALTERNATIVE ENER- 50 GY SYSTEMS IN SUCH COUNTY, CITY OR SCHOOL DISTRICT. 51 (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON 52 JUNE FIRST, TWO THOUSAND THIRTEEN, THE COMMISSIONER SHALL MAKE SUCH 53 DETERMINATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH 54 FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER 55 SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH 56 QUARTERLY PERIOD FOR AS LONG AS SUCH ALTERNATIVE ENERGY SYSTEMS A. 62 3 1 EXEMPTIONS FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE 2 TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN 3 HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR 4 THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI- 5 NATIONS AND CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY 6 BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT 7 THE TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS 8 SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER 9 INDICES CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS- 10 SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMIS- 11 SIONER DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI- 12 SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SECTION ELEVEN HUNDRED 13 THIRTY-SIX OF THIS ARTICLE. 14 (3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS 15 MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF 16 THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL 17 DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH 18 PROVIDES SUCH ALTERNATIVE ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH 19 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF 20 THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH ALTERNATIVE 21 ENERGY SYSTEMS EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE 22 TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN 23 EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP- 24 TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL 25 DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT 26 OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH. 27 THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS 28 TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY- 29 EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS 30 TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN. 31 (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX 32 PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE 33 OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE 34 OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN 35 PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL 36 DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR 37 PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI- 38 SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH 39 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE 40 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING 41 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 42 SUBDIVISION. 43 (5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 44 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 45 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 46 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 47 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 48 THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT 49 TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF 50 SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION 51 (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH 52 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE 53 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING 54 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 55 SUBDIVISION. A. 62 4 1 (6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 2 ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 3 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 4 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 5 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 6 THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT 7 OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW, 8 UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL 9 DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION 10 OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE 11 OF THIS SUBDIVISION. 12 (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION 13 OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE 14 COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS 15 DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY 16 OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION 17 RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY 18 ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER 19 REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS 20 AND CIRCUMSTANCES. 21 (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN- 22 TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF 23 THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY 24 DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND 25 ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE 26 SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT 27 OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS 28 REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT 29 TO SUCH SUBDIVISION THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS 30 TRANSPORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN 31 SUCH PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCU- 32 LATION DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE 33 BE APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, 34 SO THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF 35 THE AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL 36 DISTRICTS UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH 37 SEVEN OF THIS SUBDIVISION. 38 S 6. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 39 amended by chapter 406 of the laws of 2012, is amended to read as 40 follows: 41 (1) Either, all of the taxes described in article twenty-eight of this 42 chapter, at the same uniform rate, as to which taxes all provisions of 43 the local laws, ordinances or resolutions imposing such taxes shall be 44 identical, except as to rate and except as otherwise provided, with the 45 corresponding provisions in such article twenty-eight, including the 46 definition and exemption provisions of such article, so far as the 47 provisions of such article twenty-eight can be made applicable to the 48 taxes imposed by such city or county and with such limitations and 49 special provisions as are set forth in this article. The taxes author- 50 ized under this subdivision may not be imposed by a city or county 51 unless the local law, ordinance or resolution imposes such taxes so as 52 to include all portions and all types of receipts, charges or rents, 53 subject to state tax under sections eleven hundred five and eleven 54 hundred ten of this chapter, except as otherwise provided. (i) Any local 55 law, ordinance or resolution enacted by any city of less than one 56 million or by any county or school district, imposing the taxes author- A. 62 5 1 ized by this subdivision, shall, notwithstanding any provision of law to 2 the contrary, exclude from the operation of such local taxes all sales 3 of tangible personal property for use or consumption directly and 4 predominantly in the production of tangible personal property, gas, 5 electricity, refrigeration or steam, for sale, by manufacturing, proc- 6 essing, generating, assembly, refining, mining or extracting; and all 7 sales of tangible personal property for use or consumption predominantly 8 either in the production of tangible personal property, for sale, by 9 farming or in a commercial horse boarding operation, or in both; and, 10 unless such city, county or school district elects otherwise, shall omit 11 the provision for credit or refund contained in clause six of subdivi- 12 sion (a) or subdivision (d) of section eleven hundred nineteen of this 13 chapter. (ii) Any local law, ordinance or resolution enacted by any 14 city, county or school district, imposing the taxes authorized by this 15 subdivision, shall omit the residential solar energy systems equipment 16 exemption provided for in subdivision (ee), the commercial solar energy 17 systems equipment exemption provided for in subdivision (hh) and the 18 clothing and footwear exemption provided for in paragraph thirty of 19 subdivision (a) of section eleven hundred fifteen of this chapter AND 20 THE ALTERNATIVE ENERGY SYSTEMS EXEMPTION PROVIDED FOR IN PARAGRAPH 21 FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS 22 CHAPTER, unless such city, county or school district elects otherwise as 23 to either such residential solar energy systems equipment exemption, 24 such commercial solar energy systems equipment exemption or such cloth- 25 ing and footwear exemption. 26 S 7. Subdivision (d) of section 1210 of the tax law, as amended by 27 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 28 read as follows: 29 (d) A local law, ordinance or resolution imposing any tax pursuant to 30 this section, increasing or decreasing the rate of such tax, repealing 31 or suspending such tax, exempting from such tax the energy sources and 32 services described in paragraph three of subdivision (a) or of subdivi- 33 sion (b) of this section or changing the rate of tax imposed on such 34 energy sources and services or providing for the credit or refund 35 described in clause six of subdivision (a) of section eleven hundred 36 nineteen of this chapter must go into effect only on one of the follow- 37 ing dates: March first, June first, September first or December first; 38 provided, that a local law, ordinance or resolution providing for the 39 exemption described in paragraph thirty OR FORTY-FOUR of subdivision (a) 40 of section eleven hundred fifteen of this chapter or repealing any such 41 exemption or a local law, ordinance or resolution providing for a refund 42 or credit described in subdivision (d) of section eleven hundred nine- 43 teen of this chapter or repealing such provision so provided must go 44 into effect only on March first. No such local law, ordinance or resol- 45 ution shall be effective unless a certified copy of such law, ordinance 46 or resolution is mailed by registered or certified mail to the commis- 47 sioner at the commissioner's office in Albany at least ninety days prior 48 to the date it is to become effective. However, the commissioner may 49 waive and reduce such ninety-day minimum notice requirement to a mailing 50 of such certified copy by registered or certified mail within a period 51 of not less than thirty days prior to such effective date if the commis- 52 sioner deems such action to be consistent with the commissioner's duties 53 under section twelve hundred fifty of this article and the commissioner 54 acts by resolution. Where the restriction provided for in section twelve 55 hundred twenty-three of this article as to the effective date of a tax 56 and the notice requirement provided for therein are applicable and have A. 62 6 1 not been waived, the restriction and notice requirement in section 2 twelve hundred twenty-three of this article shall also apply. 3 S 8. Section 1210 of the tax law is amended by adding a new subdivi- 4 sion (q) to read as follows: 5 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 6 NANCE OR RESOLUTION TO THE CONTRARY: 7 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE 8 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN 9 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED 10 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE 11 SAME ALTERNATIVE ENERGY SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING 12 USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF 13 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION 14 EXACTLY IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; 15 WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND 16 (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED 17 TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION 18 ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF 19 IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE 20 GOVERNOR. 21 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 22 LOCAL LEGISLATIVE BODY) AS FOLLOWS: 23 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR 24 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, ALTERNATIVE ENERGY 25 SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO 26 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK 27 TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES 28 IMPOSED IN THIS JURISDICTION. 29 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE 30 YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE 31 AND USES OCCURRING ON OR AFTER SUCH DATE IN ACCORDANCE WITH THE APPLICA- 32 BLE TRANSITIONAL PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK 33 TAX LAW. 34 S 9. Notwithstanding any other provision of state or local law, ordi- 35 nance or resolution to the contrary: (a) Any county or city imposing 36 sales and compensating use taxes pursuant to the authority of subpart B 37 of part 1 of article 29 of the tax law, acting through its local legis- 38 lative body, is hereby authorized and empowered to elect to provide the 39 exemption from such taxes for alternative energy systems exempt from 40 state sales and compensating use taxes described in paragraph 44 of 41 subdivision (a) of section 1115 of the tax law, whether such taxes are 42 imposed by local law, ordinance or resolution, by enacting a resolution 43 exactly in the form set forth in subdivision (c) of this section; where- 44 upon, upon compliance with the provisions of subdivision (d) of this 45 section, such enactment of such resolution shall be deemed to amend such 46 local law, ordinance or resolution imposing such taxes, and such local 47 law, ordinance or resolution shall thenceforth be deemed to incorporate 48 such exemption. 49 (b) Any city of one million or more in which the taxes imposed by 50 section 1107 of the tax law are in effect, acting through its local 51 legislative body, is hereby authorized and empowered to elect to provide 52 the exemption from such taxes for the same alternative energy systems 53 exempt from state sales and compensating use taxes described in para- 54 graph 44 of subdivision (a) of section 1115 of the tax law by enacting a 55 resolution exactly in the form set forth in subdivision (c) of this 56 section; whereupon, upon compliance with the provisions of subdivision A. 62 7 1 (d) of this section, such enactment of such resolution shall be deemed 2 to amend such section 1107 of the tax law and such section 1107 shall 3 thenceforth be deemed to incorporate such exemption as if it had been 4 duly enacted by the state legislature and approved by the governor and 5 such resolution shall also be deemed to amend any local law, ordinance 6 or resolution enacted by such a city imposing such taxes pursuant to the 7 authority of subdivision (a) of section 1210 of the tax law, whether or 8 not such taxes are suspended at the time such city enacts its resol- 9 ution. 10 (c) Form of Resolution: 11 Be it enacted by the (insert proper title of local legislative body) 12 as follows: 13 Section one: The (county or city) of (insert locality's name) hereby 14 elects the alternative energy systems exemption commencing in January of 15 2014. 16 Section two: This resolution shall take effect immediately and shall 17 apply to sales made and uses occurring on or after such date, in accord- 18 ance with applicable transitional provisions of the New York tax law. 19 (d) A resolution adopted pursuant to this section shall be effective 20 only if it is adopted exactly as set forth in subdivision (c) of this 21 section and such county or city adopts it by December 31, 2013, mails a 22 certified copy of it to the commissioner of taxation and finance by 23 certified mail by such date and otherwise complies with the requirements 24 of subdivisions (d) and (e) of section 1210 of the tax law. 25 S 10. This act shall take effect immediately and shall expire and be 26 deemed repealed two years after such date and shall apply to sales made 27 and uses occurring during exemption periods on or after that date in 28 accordance with the applicable transitional provisions of sections 1106 29 and 1217 of the tax law.