Bill Text: NY A02931 | 2019-2020 | General Assembly | Introduced


Bill Title: Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-01-28 - referred to ways and means [A02931 Detail]

Download: New_York-2019-A02931-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          2931
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 28, 2019
                                       ___________
        Introduced  by M. of A. DILAN -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to exempting energy star appli-
          ances from state sales and compensating use taxes and granting munici-
          palities the option to provide such exemption; 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:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45) Retail sales of the following products, provided that the product
     4  qualifies  as an energy star product pursuant to the United States envi-
     5  ronmental protection agency energy star program, shall  be  exempt  from
     6  the sales tax provisions of section eleven hundred five of this article:
     7  clothes  washer, dishwasher, refrigerator, room air conditioner, ceiling
     8  fan, dehumidifier, freezer, air purifier, clothes dryer and  ventilating
     9  fan.  The  exemption provided for in this subdivision shall not apply to
    10  the rental, leasing, repair or servicing of such energy star products.
    11    § 2. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
    12  1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
    13  the laws of 2016, is amended to read as follows:
    14    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    15  ty  or  school  district, imposing the taxes authorized by this subdivi-
    16  sion, shall omit the residential  solar  energy  systems  equipment  and
    17  electricity  exemption  provided for in subdivision (ee), the commercial
    18  solar energy systems equipment and electricity exemption provided for in
    19  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    20  systems  equipment and electricity generated by such equipment exemption
    21  provided for in subdivision (kk) and the clothing and footwear exemption
    22  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    23  hundred  fifteen  of this chapter, and the energy star product exemption
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04791-01-9

        A. 2931                             2
     1  provided for in paragraph forty-five of subdivision (a) of section elev-
     2  en hundred fifteen of this chapter unless such city,  county  or  school
     3  district  elects  otherwise  as to such residential solar energy systems
     4  equipment  and  electricity  exemption,  such  commercial  solar  energy
     5  systems equipment and electricity exemption, commercial fuel cell  elec-
     6  tricity  generating  systems equipment and electricity generated by such
     7  equipment exemption or such clothing  and  footwear  exemption  or  such
     8  energy star product exemption.
     9    §  3.  Section 1210 of the tax law is amended by adding a new subdivi-
    10  sion (p) to read as follows:
    11    (p) Notwithstanding any other provision of state or local  law,  ordi-
    12  nance or resolution to the contrary:
    13    (1)  Any  city having a population of one million or more in which the
    14  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    15  effect,  acting through its local legislative body, is hereby authorized
    16  and empowered to elect to provide the same exemptions from such taxes as
    17  the energy star product exemption from state sales and compensating  use
    18  taxes  described  in  paragraph forty-five of subdivision (a) of section
    19  eleven hundred fifteen of this chapter by enacting a resolution  in  the
    20  form  set  forth  in  paragraph two of this subdivision; whereupon, upon
    21  compliance with the provisions of  subdivisions  (d)  and  (e)  of  this
    22  section,  such  enactment  of  such  resolution shall be deemed to be an
    23  amendment to such section eleven hundred seven and such  section  eleven
    24  hundred  seven shall be deemed to incorporate such exemptions as if they
    25  had been duly enacted by the  state  legislature  and  approved  by  the
    26  governor.
    27    (2)  Form  of Resolution: Be it enacted by the (insert proper title of
    28  local legislative body) as follows:
    29    Section one.  Receipts  from  sales  of  and  consideration  given  or
    30  contracted  to  be  given  for, or for the use of, property and services
    31  exempt from state sales and compensating use taxes pursuant to paragraph
    32  forty-five of subdivision (a) of section 1115 of the tax law shall  also
    33  be  exempt  from sales and compensating use taxes imposed in this juris-
    34  diction.
    35    Section two. This resolution shall take effect  September  1,  (insert
    36  the  year,  but not earlier than the year 2020) and shall apply to sales
    37  made, services rendered and uses occurring on and  after  that  date  in
    38  accordance with the applicable transitional provisions in sections 1106,
    39  1216 and 1217 of the New York tax law.
    40    § 4. This act shall take effect April 1, 2020, and shall expire and be
    41  deemed repealed April 1, 2025.
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