Bill Text: NY A09114 | 2015-2016 | General Assembly | Amended
Bill Title: Relates to a sales tax exemption for fresh cut evergreen trees and evergreen products during the period from November 1st to December 31st.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2016-03-23 - print number 9114a [A09114 Detail]
Download: New_York-2015-A09114-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 9114--A IN ASSEMBLY January 28, 2016 ___________ Introduced by M. of A. WOERNER, BARRETT, RA, BRABENEC -- Multi-Sponsored by -- M. of A. MAGEE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to enacting the "New York State Go Green Season Act" and creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensat- ing use taxes and granting municipalities the option to grant such limited exemption The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act shall be known and may be cited as the "New York 2 State Go Green Season Act". 3 § 2. Subdivision (a) of section 1115 of the tax law is amended by 4 adding a new paragraph 44 to read as follows: 5 (44) Fresh cut evergreen trees during the two month period each year 6 commencing on November first and ending on December thirty-first annual- 7 ly. For purposes of this paragraph, "fresh cut evergreen trees" shall 8 mean evergreen trees that have been cut or harvested by the consumer 9 within one day prior to sale. 10 § 3. Subdivision (b) of section 1107 of the tax law is amended by 11 adding a new clause 12 to read as follows: 12 (12) Except as otherwise provided by law, the exemption on fresh cut 13 evergreen trees during the two month period each year commencing on 14 November first and ending on December thirty-first, provided in para- 15 graph forty-four of subdivision (a) of section eleven hundred fifteen of 16 this article, shall be applicable pursuant to a local law, ordinance or 17 resolution adopted by a city subject to the provisions of this section. 18 Such city is empowered to adopt or repeal such a local law, ordinance or 19 resolution. Such adoption or repeal shall also be deemed to amend any 20 local law, ordinance or resolution enacted by such a city imposing taxes 21 pursuant to the authority of subdivision (a) of section twelve hundred 22 ten of this chapter. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13176-09-6
