Bill Text: NY A04730 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the tax law, in relation to providing a sales and compensating use tax exemption on Energy Star appliances
Spectrum: Moderate Partisan Bill (Republican 6-1)
Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A04730 Detail]
Download: New_York-2009-A04730-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 4730 2009-2010 Regular Sessions I N A S S E M B L Y February 5, 2009 ___________ Introduced by M. of A. THIELE, KOLB, WALKER, ALFANO -- Multi-Sponsored by -- M. of A. BARRA, CALHOUN, GIGLIO, SPANO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to providing a sales and compensating use tax exemption on Energy Star appliances 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 44 to read as follows: 3 (44) ALTERNATIVE ENERGY SYSTEMS AND TANGIBLE PERSONAL PROPERTY USED IN 4 OR ON HABITABLE RESIDENTIAL AND NON-RESIDENTIAL STRUCTURES FOR THE 5 PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF SUCH STRUCTURES. FOR 6 PURPOSES OF THIS SUBDIVISION: (I) ALTERNATIVE ENERGY SYSTEMS SHALL 7 INCLUDE SYSTEMS WHICH DO NOT RELY ON PETROLEUM PRODUCTS OR NATURAL GAS 8 AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC GENERATING EQUIPMENT AS 9 DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2) OF SECTION SIX HUNDRED 10 SIX OF THIS CHAPTER; AND (II) TANGIBLE PERSONAL PROPERTY SHALL INCLUDE 11 ROOF PRODUCTS, WINDOWS, DOORS AND SKYLIGHTS APPROVED BY THE ENERGY STAR 12 PROGRAM AND PRODUCTS, SUCH AS INSULATION AND WEATHERSTRIPPING, THAT 13 IMPROVE THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING 14 AND COOLING SYSTEMS. 15 S 2. The New York State Energy Research and Development Authority, in 16 consultation with manufacturers, retailers, and public interest groups, 17 shall develop public information programs and materials to identify and 18 encourage the sales of products eligible for the tax incentives provided 19 under paragraph 44 of subdivision (a) of section 1115 of the tax law. 20 S 3. Subdivision (b) of section 1101 of the tax law is amended by 21 adding a new paragraph 33 to read as follows: 22 (33) NEW ENERGY STAR APPLIANCE. A RESIDENTIAL REFRIGERATOR, COMBINA- 23 TION RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL 24 CLOTHES WASHER AND RESIDENTIAL CLOTHES DRYER (INCLUDING A COMBINATION EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03998-01-9 A. 4730 2 1 WASHER/DRYER), RESIDENTIAL LIGHT FIXTURE WHICH USES EXCLUSIVELY A 2 PIN-BASED COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FAN WITH OR 3 WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COMMERCIAL 4 DISHWASHER, ROOM OR CENTRAL AIR CONDITIONER, NON-COMMERCIAL FURNACE, 5 NON-COMMERCIAL BOILER AND NON-COMMERCIAL HOT WATER HEATER, NON-COMMER- 6 CIAL DEHUMIDIFIER, NON-COMMERCIAL AIR-SOURCE AND GEOTHERMAL HEAT PUMP, 7 NON-COMMERCIAL HOME SEALING, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT AND 8 NON-COMMERCIAL ROOM AIR CLEANER WHICH IS SOLD FOR THE FIRST TIME AT 9 RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS LABELED WITH, AN 10 ENERGY STAR LABEL BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG 11 THE MANUFACTURER, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND 12 THE UNITED STATES DEPARTMENT OF ENERGY. 13 S 4. Subdivision (a) of section 1115 of the tax law is amended by 14 adding a new paragraph 45 to read as follows: 15 (45) DURING THE FIRST WEEK OF EACH SALES TAX QUARTER, NEW ENERGY STAR 16 APPLIANCES. 17 S 5. Clause 9 of subdivision (b) of section 1107 of the tax law, as 18 amended by section 78 of part A of chapter 56 of the laws of 1998, is 19 amended to read as follows: 20 (9) Except as otherwise provided by law, the [exemption] EXEMPTIONS 21 provided for in paragraph thirty of subdivision (a) of section eleven 22 hundred fifteen relating to clothing and footwear AND PARAGRAPH 23 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING 24 TO NEW ENERGY STAR APPLIANCES shall not apply. 25 S 6. Subdivision (f) of section 1109 of the tax law, as added by 26 section 118-a of part A of chapter 389 of the laws of 1997, is amended 27 to read as follows: 28 (f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS 29 thirty AND FORTY-FIVE of subdivision (a) of section eleven hundred 30 fifteen of this article shall not apply. 31 S 7. Section 1109 of the tax law is amended by adding a new subdivi- 32 sion (i) to read as follows: 33 (I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 34 NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY, 35 CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA- 36 TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF 37 PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE 38 NEW ENERGY STAR APPLIANCES EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF 39 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY 40 LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION 41 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH 42 NEW ENERGY STAR APPLIANCES EXEMPTION FROM SUCH TAXES PURSUANT TO THE 43 AUTHORITY OF SUBDIVISION (P) OF SUCH SECTION TWELVE HUNDRED TEN OR OF 44 SECTION ELEVEN OF THE CHAPTER OF THE LAWS OF TWO THOUSAND NINE WHICH 45 ADDED THIS SUBDIVISION, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN 46 HUNDRED EIGHT OF THIS ARTICLE ARE IN EFFECT IN A CITY LOCATED IN SUCH 47 DISTRICT, THE EXEMPTION PROVIDED BY PARAGRAPH FORTY-FIVE OF SUBDIVISION 48 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICA- 49 BLE IN SUCH PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT 50 IN WHICH SUCH COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMIS- 51 SIONER SHALL DETERMINE AND CERTIFY TO THE COMPTROLLER THE AMOUNT OF 52 REVENUE FORGONE AT THE RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS 53 SECTION IN SUCH COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF SALES OF 54 NEW ENERGY STAR APPLIANCES IN SUCH COUNTY, CITY OR SCHOOL DISTRICT. 55 (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON 56 MARCH FIRST, TWO THOUSAND TEN, THE COMMISSIONER SHALL MAKE SUCH DETERMI- A. 4730 3 1 NATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH FOLLOWING THE 2 MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER SECTION ELEVEN 3 HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH QUARTERLY PERIOD 4 FOR AS LONG AS SUCH NEW ENERGY STAR APPLIANCES EXEMPTIONS FROM SUCH 5 TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS 6 CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN HUNDRED EIGHT OF 7 THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR THE COMPTROLLER 8 SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMINATIONS AND 9 CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY BE BASED ON 10 SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT THE TIME 11 SUCH DETERMINATIONS AND CERTIFICATIONS SHALL BE MADE UNDER THIS SUBDIVI- 12 SION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER INDICES 13 CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMISSIONER SHALL 14 BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMISSIONER DEEMS 15 NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVISION FROM 16 PERSONS REQUIRED TO FILE RETURNS UNDER SUCH SECTION ELEVEN HUNDRED THIR- 17 TY-SIX OF THIS ARTICLE. 18 (3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS 19 MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF 20 THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL 21 DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH 22 PROVIDES SUCH NEW ENERGY STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH 23 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF 24 THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH NEW ENERGY 25 STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE 26 TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN 27 EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP- 28 TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL 29 DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT 30 OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH. 31 THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS 32 TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY- 33 EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS 34 TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN. 35 (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX 36 PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE 37 OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE 38 OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN 39 PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL 40 DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR 41 PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI- 42 SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH 43 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE 44 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING 45 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 46 SUBDIVISION. 47 (5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 48 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 49 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 50 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 51 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 52 THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT 53 TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF 54 SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION 55 (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH 56 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE A. 4730 4 1 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING 2 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS 3 SUBDIVISION. 4 (6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION 5 ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A 6 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE 7 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF 8 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM 9 THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT 10 OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW, 11 UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL 12 DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION 13 OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE 14 OF THIS SUBDIVISION. 15 (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION 16 OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE 17 COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS 18 DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY 19 OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION 20 RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY 21 ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER 22 REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS 23 AND CIRCUMSTANCES. 24 (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN- 25 TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF 26 THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY 27 DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND 28 ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE 29 SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT 30 OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS 31 REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT 32 TO SUCH PARAGRAPH THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS TRANS- 33 PORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN SUCH 34 PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCULATION 35 DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE BE 36 APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH, SO 37 THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF THE 38 AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS 39 UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO SUCH PARAGRAPH 40 SEVEN. 41 S 8. Subparagraph (i) of paragraph 1 of subdivision (a) of section 42 1210 of the tax law, as amended by section 4 of part SS-1 of chapter 57 43 of the laws of 2008, is amended to read as follows: 44 (i) Either, all of the taxes described in article twenty-eight of this 45 chapter, at the same uniform rate, as to which taxes all provisions of 46 the local laws, ordinances or resolutions imposing such taxes shall be 47 identical, except as to rate and except as otherwise provided, with the 48 corresponding provisions in such article twenty-eight, including the 49 definition and exemption provisions of such article, so far as the 50 provisions of such article twenty-eight can be made applicable to the 51 taxes imposed by such city or county and with such limitations and 52 special provisions as are set forth in this article. The taxes author- 53 ized under this subdivision may not be imposed by a city or county 54 unless the local law, ordinance or resolution imposes such taxes so as 55 to include all portions and all types of receipts, charges or rents, 56 subject to state tax under sections eleven hundred five and eleven A. 4730 5 1 hundred ten of this chapter, except as otherwise provided. Any local 2 law, ordinance or resolution enacted by any city of less than one 3 million or by any county or school district, imposing the taxes author- 4 ized by this subdivision, shall, notwithstanding any provision of law to 5 the contrary, exclude from the operation of such local taxes all sales 6 of tangible personal property for use or consumption directly and 7 predominantly in the production of tangible personal property, gas, 8 electricity, refrigeration or steam, for sale, by manufacturing, proc- 9 essing, generating, assembly, refining, mining or extracting; and all 10 sales of tangible personal property for use or consumption predominantly 11 either in the production of tangible personal property, for sale, by 12 farming or in a commercial horse boarding operation, or in both; and, 13 unless such city, county or school district elects otherwise, shall omit 14 the provision for credit or refund contained in clause six of subdivi- 15 sion (a) of section eleven hundred nineteen of this chapter. Any local 16 law, ordinance or resolution enacted by any city, county or school 17 district, imposing the taxes authorized by this subdivision, shall omit 18 the residential solar energy systems equipment exemption provided for in 19 subdivision (ee), the clothing and footwear exemption provided for in 20 paragraph thirty of subdivision (a) [and], the qualified empire zone 21 enterprise exemptions provided for in subdivision (z) AND THE NEW ENERGY 22 STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDI- 23 VISION (A) of section eleven hundred fifteen of this chapter, unless 24 such city, county or school district elects otherwise as to either such 25 residential solar energy systems equipment exemption [or], such clothing 26 and footwear exemption [or], such qualified empire zone enterprise 27 exemptions OR SUCH NEW ENERGY STAR APPLIANCES EXEMPTION; provided that 28 if such a city having a population of one million or more in which the 29 taxes imposed by section eleven hundred seven of this chapter are in 30 effect enacts the resolution described in subdivision (k) of this 31 section or repeals such resolution or enacts the resolution described in 32 subdivision (l) of this section or repeals such resolution or enacts the 33 resolution described in subdivision (n) OR (P) of this section or 34 repeals such resolution, such resolution or repeal shall also be deemed 35 to amend any local law, ordinance or resolution enacted by such a city 36 imposing such taxes pursuant to the authority of this subdivision, 37 whether or not such taxes are suspended at the time such city enacts its 38 resolution pursuant to subdivision (k), (l) or (n) of this section or at 39 the time of any such repeal; provided, further, that any such local law, 40 ordinance or resolution and section eleven hundred seven of this chap- 41 ter, as deemed to be amended in the event a city of one million or more 42 enacts a resolution pursuant to the authority of subdivision (k), (l) 43 [or], (n) OR (P) of this section, shall be further amended, as provided 44 in section twelve hundred eighteen of this subpart, so that the residen- 45 tial solar energy systems equipment exemption [or], the clothing and 46 footwear exemption [or], the qualified empire zone enterprise exemptions 47 OR THE NEW ENERGY STAR APPLIANCES EXEMPTION in any such local law, ordi- 48 nance or resolution or in such section eleven hundred seven are the 49 same, as the case may be, as the residential solar energy systems equip- 50 ment exemption provided for in subdivision (ee), the clothing and foot- 51 wear exemption in paragraph thirty of subdivision (a) [or], the quali- 52 fied empire zone enterprise exemptions in subdivision (z) OR THE NEW 53 ENERGY STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF 54 SUBDIVISION (A) of section eleven hundred fifteen of this chapter. A. 4730 6 1 S 9. Subdivision (d) of section 1210 of the tax law, as amended by 2 section 12 of part GG of chapter 63 of the laws of 2000, 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 must go into effect only on one of the follow- 12 ing dates: March first, June first, September first or December first; 13 provided, that a local law, ordinance or resolution providing for the 14 exemption described in paragraph thirty OR FORTY-FIVE of subdivision (a) 15 or providing for the exemptions described in subdivision (z) of section 16 eleven hundred fifteen of this chapter or repealing any such exemption 17 so provided and a resolution enacted pursuant to the authority of subdi- 18 vision (k) OR (P) of this section providing such exemption or subdivi- 19 sion (l) of this section providing such exemptions or repealing such 20 exemption or exemptions so provided must go into effect only on March 21 first. No such local law, ordinance or resolution shall be effective 22 unless a certified copy of such law, ordinance or resolution is mailed 23 by registered or certified mail to the commissioner at the commission- 24 er's office in Albany at least ninety days prior to the date it is to 25 become effective. However, the commissioner may waive and reduce such 26 ninety-day minimum notice requirement to a mailing of such certified 27 copy by registered or certified mail within a period of not less than 28 thirty days prior to such effective date if the commissioner deems such 29 action to be consistent with the commissioner's duties under section 30 twelve hundred fifty of this article and the commissioner acts by resol- 31 ution. Where the restriction provided for in section twelve hundred 32 twenty-three of this article as to the effective date of a tax and the 33 notice requirement provided for therein are applicable and have not been 34 waived, the restriction and notice requirement in section twelve hundred 35 twenty-three of this article shall also apply. 36 S 10. Section 1210 of the tax law is amended by adding a new subdivi- 37 sion (p) to read as follows: 38 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 39 NANCE OR RESOLUTION TO THE CONTRARY: 40 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE 41 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN 42 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED 43 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE 44 SAME NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING 45 USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN PARAGRAPH 46 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS 47 CHAPTER BY ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARA- 48 GRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE 49 PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT 50 OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION 51 ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE 52 DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY 53 THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR. 54 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 55 LOCAL LEGISLATIVE BODY) AS FOLLOWS: A. 4730 7 1 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR 2 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, NEW ENERGY STAR APPLI- 3 ANCES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO 4 PARAGRAPH 45 OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK TAX LAW 5 SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN 6 THIS JURISDICTION, DURING THE SAME PERIODS SET FORTH IN SUCH PARAGRAPH 7 45. 8 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2010 AND SHALL 9 APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE EXEMPTIONS 10 PERIODS EACH YEAR, IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL 11 PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW. 12 S 11. Notwithstanding any other provision of state or local law, ordi- 13 nance or resolution to the contrary: (a) Any county or city imposing 14 sales and compensating use taxes pursuant to the authority of subpart B 15 of part 1 of article 29 of the tax law, acting through its local legis- 16 lative body, is hereby authorized and empowered to elect to provide the 17 exemption from such taxes for new Energy Star appliances exempt from 18 state sales and compensating use taxes described in paragraph 45 of 19 subdivision (a) of section 1115 of the tax law, for the periods 20 described therein, whether such taxes are imposed by local law, ordi- 21 nance or resolution, by enacting a resolution exactly in the form set 22 forth in subdivision (c) of this section; whereupon, upon compliance 23 with the provisions of subdivision (d) of this section, such enactment 24 of such resolution shall be deemed to amend such local law, ordinance or 25 resolution imposing such taxes, and such local law, ordinance or resol- 26 ution shall thenceforth be deemed to incorporate such exemption for such 27 periods. 28 (b) Any city of one million or more in which the taxes imposed by 29 section 1107 of the tax law are in effect, acting through its local 30 legislative body, is hereby authorized and empowered to elect to provide 31 the exemption from such taxes for the same new Energy Star appliances 32 exempt from state sales and compensating use taxes described in para- 33 graph 45 of subdivision (a) of section 1115 of the tax law, for the 34 periods described therein, by enacting a resolution exactly in the form 35 set forth in subdivision (c) of this section; whereupon, upon compliance 36 with the provisions of subdivision (d) of this section, such enactment 37 of such resolution shall be deemed to amend such section 1107 of the tax 38 law and such section 1107 shall thenceforth be deemed to incorporate 39 such exemption for such periods as if it had been duly enacted by the 40 state legislature and approved by the governor and such resolution shall 41 also be deemed to amend any local law, ordinance or resolution enacted 42 by such a city imposing such taxes pursuant to the authority of subdivi- 43 sion (a) of section 1210 of the tax law, whether or not such taxes are 44 suspended at the time such city enacts its resolution. 45 (c) Form of Resolution: 46 Be it enacted by the (insert proper title of local legislative body) 47 as follows: 48 Section one: The (county or city) of (insert locality's name) hereby 49 elects the two annual one-week new Energy Star appliance exemption peri- 50 ods commencing in the fall of 2008. 51 Section two: This resolution shall take effect immediately and shall 52 apply to sales made and uses occurring during the applicable periods 53 each year, in accordance with applicable transitional provisions of the 54 New York Tax Law. 55 (d) A resolution adopted pursuant to this section shall be effective 56 only if it is adopted exactly as set forth in subdivision (c) of this A. 4730 8 1 section and such county or city adopts it by March 1, 2010, mails a 2 certified copy of it to the commissioner of taxation and finance by 3 certified mail by such date and otherwise complies with the requirements 4 of subdivisions (d) and (e) of section 1210 of the tax law. 5 S 12. This act shall take effect immediately and shall apply to sales 6 made and uses occurring during exemption periods on or after that date 7 in accordance with the applicable transitional provisions of sections 8 1106 and 1217 of the tax law.