Bill Text: NY A10083 | 2017-2018 | General Assembly | Introduced

New York Assembly Bill 10083 (Prior Session Legislation)

Introduced

Bill Title: Allows municipalities to enact an exemption or repeal any such exemption for taxes on clothing and footwear quarterly instead of yearly.

Spectrum: Strong Partisan Bill (Republican 18-1)

Status: (Introduced - Dead) 2018-06-14 - held for consideration in ways and means [A10083 Detail]

Download: New_York-2017-A10083-Introduced.html

                STATE OF NEW YORK
        ________________________________________________________________________
                                          10083
                   IN ASSEMBLY
                                     March 14, 2018
                                       ___________
        Introduced  by M. of A. BYRNE -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in  relation  to  when  municipalities  can
          enact  an exemption or repeal any such exemption for taxes on clothing
          and footwear
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Subdivision (d) of section 1210 of the tax law, as amended
     2  by 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 must go into
    19  effect only on one of the following  dates:  March  first,  June  first,
    20  September  first  or  December first; provided, that [a local law, ordi-
    21  nance or resolution providing for the exemption described  in  paragraph
    22  thirty  of  subdivision  (a)  of  section eleven hundred fifteen of this
    23  chapter or repealing any such exemption or] a local  law,  ordinance  or
    24  resolution providing for a refund or credit described in subdivision (d)
    25  of  section  eleven  hundred  nineteen of this chapter or repealing such
    26  provision so provided must go into effect only on March first.  A  local
    27  law,  ordinance  or  resolution providing for the exemption described in
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14607-01-8

        A. 10083                            2
     1  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
     2  this chapter or repealing any such exemption must go into effect only on
     3  one of the following dates: March first, June first, September first  or
     4  December  first.  No  such  local  law, ordinance or resolution shall be
     5  effective unless a certified copy of such law, ordinance  or  resolution
     6  is  mailed  by  registered  or certified mail to the commissioner at the
     7  commissioner's office in Albany at least ninety days prior to  the  date
     8  it  is  to  become  effective.  However,  the commissioner may waive and
     9  reduce such ninety-day minimum notice requirement to a mailing  of  such
    10  certified  copy  by  registered or certified mail within a period of not
    11  less than thirty days prior to such effective date if  the  commissioner
    12  deems  such action to be consistent with the commissioner's duties under
    13  section twelve hundred fifty of this article and the  commissioner  acts
    14  by  resolution.  Where  the  restriction  provided for in section twelve
    15  hundred twenty-three of this article as to the effective date of  a  tax
    16  and  the notice requirement provided for therein are applicable and have
    17  not been waived, the  restriction  and  notice  requirement  in  section
    18  twelve hundred twenty-three of this article shall also apply.
    19    § 2. This act shall take effect immediately.