Bill Text: NY A00313 | 2025-2026 | General Assembly | Introduced
Bill Title: Establishes sales tax exemptions for commercial energy storage systems equipment.
Spectrum: Moderate Partisan Bill (Democrat 26-5)
Status: (Introduced) 2025-01-08 - referred to ways and means [A00313 Detail]
Download: New_York-2025-A00313-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 313 2025-2026 Regular Sessions IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. PAULIN, STERN, TAYLOR, COLTON, ALVAREZ, BARRETT, ROSENTHAL, SIMONE, RAGA, GANDOLFO, DURSO, JACOBSON, RAJKUMAR, ANDER- SON, LUNSFORD, BICHOTTE HERMELYN, SHIMSKY, RA, WOERNER, SLATER, SIMON, OTIS, LEVENBERG, HEVESI, CLARK, SEAWRIGHT, SHRESTHA, BURDICK, STECK, BLUMENCRANZ, FORREST -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a sales tax exemption for energy storage The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (mm) to read as follows: 3 (mm) The following shall be exempt from tax under this article: (1) 4 Receipts from the retail sale of, and consideration given or contracted 5 to be given for, or for the use of, commercial energy storage systems 6 equipment and the costs of installing such systems. For the purposes of 7 this subdivision, "commercial energy storage systems equipment" shall 8 mean an arrangement or combination of components installed upon non-re- 9 sidential premises that stores electricity for use at a later time to 10 provide heating, cooling, hot water and/or electricity. 11 (2) Receipts from the sale of electricity by a person primarily 12 engaged in the sale of energy storage system equipment and/or electric- 13 ity generated by such equipment pursuant to a written agreement under 14 which the electricity is generated by commercial energy system equipment 15 that is: (A) owned by a person other than the purchaser of such elec- 16 tricity; (B) installed on the non-residential premises of the purchaser 17 of such electricity; and (C) used to provide heating, cooling, hot water 18 or electricity to such premises. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00319-01-5A. 313 2 1 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 2 amended by section 5 of part J of chapter 59 of the laws of 2021, is 3 amended to read as follows: 4 (1) Either, all of the taxes described in article twenty-eight of this 5 chapter, at the same uniform rate, as to which taxes all provisions of 6 the local laws, ordinances or resolutions imposing such taxes shall be 7 identical, except as to rate and except as otherwise provided, with the 8 corresponding provisions in such article twenty-eight, including the 9 definition and exemption provisions of such article, so far as the 10 provisions of such article twenty-eight can be made applicable to the 11 taxes imposed by such city or county and with such limitations and 12 special provisions as are set forth in this article. The taxes author- 13 ized under this subdivision may not be imposed by a city or county 14 unless the local law, ordinance or resolution imposes such taxes so as 15 to include all portions and all types of receipts, charges or rents, 16 subject to state tax under sections eleven hundred five and eleven 17 hundred ten of this chapter, except as otherwise provided. Notwith- 18 standing the foregoing, a tax imposed by a city or county authorized 19 under this subdivision shall not include the tax imposed on charges for 20 admission to race tracks and simulcast facilities under subdivision (f) 21 of section eleven hundred five of this chapter. (i) Any local law, ordi- 22 nance or resolution enacted by any city of less than one million or by 23 any county or school district, imposing the taxes authorized by this 24 subdivision, shall, notwithstanding any provision of law to the contra- 25 ry, exclude from the operation of such local taxes all sales of tangible 26 personal property for use or consumption directly and predominantly in 27 the production of tangible personal property, gas, electricity, refrig- 28 eration or steam, for sale, by manufacturing, processing, generating, 29 assembly, refining, mining or extracting; and all sales of tangible 30 personal property for use or consumption predominantly either in the 31 production of tangible personal property, for sale, by farming or in a 32 commercial horse boarding operation, or in both; and all sales of fuel 33 sold for use in commercial aircraft and general aviation aircraft; and, 34 unless such city, county or school district elects otherwise, shall omit 35 the provision for credit or refund contained in clause six of subdivi- 36 sion (a) or subdivision (d) of section eleven hundred nineteen of this 37 chapter. (ii) Any local law, ordinance or resolution enacted by any 38 city, county or school district, imposing the taxes authorized by this 39 subdivision, shall omit the residential solar energy systems equipment 40 and electricity exemption provided for in subdivision (ee), the commer- 41 cial solar energy systems equipment and electricity exemption provided 42 for in subdivision (ii), the commercial fuel cell electricity generating 43 systems equipment and electricity generated by such equipment exemption 44 provided for in subdivision (kk), the commercial energy storage systems 45 equipment and electricity exemption provided for in subdivision (mm) and 46 the clothing and footwear exemption provided for in paragraph thirty of 47 subdivision (a) of section eleven hundred fifteen of this chapter, 48 unless such city, county or school district elects otherwise as to such 49 residential solar energy systems equipment and electricity exemption, 50 such commercial solar energy systems equipment and electricity 51 exemption, commercial fuel cell electricity generating systems equipment 52 and electricity generated by such equipment exemption, such commercial 53 energy storage systems equipment and electricity exemption, or such 54 clothing and footwear exemption.A. 313 3 1 § 3. Subdivision (d) of section 1210 of the tax law, as amended by 2 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 3 read as follows: 4 (d) A local law, ordinance or resolution imposing any tax pursuant to 5 this section, increasing or decreasing the rate of such tax, repealing 6 or suspending such tax, exempting from such tax the energy sources and 7 services described in paragraph three of subdivision (a) or of subdivi- 8 sion (b) of this section or changing the rate of tax imposed on such 9 energy sources and services or providing for the credit or refund 10 described in clause six of subdivision (a) of section eleven hundred 11 nineteen of this chapter, or electing or repealing the exemption for 12 residential solar equipment and electricity in subdivision (ee) of 13 section eleven hundred fifteen of this article, or the exemption for 14 commercial solar equipment and electricity in subdivision (ii) of 15 section eleven hundred fifteen of this article, or electing or repealing 16 the exemption for commercial fuel cell electricity generating systems 17 equipment and electricity generated by such equipment in subdivision 18 (kk) of section eleven hundred fifteen of this article, or the exemption 19 for commercial energy storage equipment and electricity in subdivision 20 (mm) of section eleven hundred fifteen of this article must go into 21 effect only on one of the following dates: March first, June first, 22 September first or December first; provided, that a local law, ordinance 23 or resolution providing for the exemption described in paragraph thirty 24 of subdivision (a) of section eleven hundred fifteen of this chapter or 25 repealing any such exemption or a local law, ordinance or resolution 26 providing for a refund or credit described in subdivision (d) of section 27 eleven hundred nineteen of this chapter or repealing such provision so 28 provided must go into effect only on March first. No such local law, 29 ordinance or resolution shall be effective unless a certified copy of 30 such law, ordinance or resolution is mailed by registered or certified 31 mail to the commissioner at the commissioner's office in Albany at least 32 ninety days prior to the date it is to become effective. However, the 33 commissioner may waive and reduce such ninety-day minimum notice 34 requirement to a mailing of such certified copy by registered or certi- 35 fied mail within a period of not less than thirty days prior to such 36 effective date if the commissioner deems such action to be consistent 37 with the commissioner's duties under section twelve hundred fifty of 38 this article and the commissioner acts by resolution. Where the 39 restriction provided for in section twelve hundred twenty-three of this 40 article as to the effective date of a tax and the notice requirement 41 provided for therein are applicable and have not been waived, the 42 restriction and notice requirement in section twelve hundred twenty- 43 three of this article shall also apply. 44 § 4. This act shall take effect immediately.
