Bill Text: NY A10355 | 2011-2012 | General Assembly | Introduced
Bill Title: Enacts Shop-NY; establishes various exemptions from New York's sales and compensating use tax.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2012-05-24 - referred to ways and means [A10355 Detail]
Download: New_York-2011-A10355-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 10355 I N A S S E M B L Y May 24, 2012 ___________ Introduced by M. of A. KOLB -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to eliminating state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizing localities to eliminate such taxes at the local level (Part A); to amend the tax law, in relation to exemptions from sales and use taxes (Part B); to amend the tax law, in relation to providing a sales tax exemption for child restraint systems (Part C); and to amend the tax law, in relation to exemptions from sales and use taxes (Part D) THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. This act enacts into law components of legislation relating 2 to "Shop-NY". Each component is wholly contained within a Part identi- 3 fied as Parts A through D. The effective date for each particular 4 provision contained within such Part is set forth in the last section of 5 such Part. Any provision in any section contained within a Part, includ- 6 ing the effective date of the Part, which makes a reference to a section 7 "of this act", when used in connection with that particular component, 8 shall be deemed to mean and refer to the corresponding section of the 9 Part in which it is found. Section three of this act sets forth the 10 general effective date of this act. 11 PART A 12 Section 1. Subdivision (a) of section 1115 of the tax law is amended 13 by adding a new paragraph 49 to read as follows: 14 (49) MOTOR FUEL AND DIESEL MOTOR FUEL. 15 S 2. Subdivision (b) of section 1107 of the tax law is amended by 16 adding a new clause 12 to read as follows: 17 (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN 18 PARAGRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 19 FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL AND DIESEL MOTOR FUEL 20 SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION 21 ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY 22 IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOL- 23 UTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15894-01-2 A. 10355 2 1 LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES 2 PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED 3 TEN OF THIS CHAPTER. 4 S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 5 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 6 amended to read as follows: 7 (1) Either, all of the taxes described in article twenty-eight of this 8 chapter, at the same uniform rate, as to which taxes all provisions of 9 the local laws, ordinances or resolutions imposing such taxes shall be 10 identical, except as to rate and except as otherwise provided, with the 11 corresponding provisions in such article twenty-eight, including the 12 definition and exemption provisions of such article, so far as the 13 provisions of such article twenty-eight can be made applicable to the 14 taxes imposed by such city or county and with such limitations and 15 special provisions as are set forth in this article. The taxes author- 16 ized under this subdivision may not be imposed by a city or county 17 unless the local law, ordinance or resolution imposes such taxes so as 18 to include all portions and all types of receipts, charges or rents, 19 subject to state tax under sections eleven hundred five and eleven 20 hundred ten of this chapter, except as otherwise provided. (i) Any local 21 law, ordinance or resolution enacted by any city of less than one 22 million or by any county or school district, imposing the taxes author- 23 ized by this subdivision, shall, notwithstanding any provision of law to 24 the contrary, exclude from the operation of such local taxes all sales 25 of tangible personal property for use or consumption directly and 26 predominantly in the production of tangible personal property, gas, 27 electricity, refrigeration or steam, for sale, by manufacturing, proc- 28 essing, generating, assembly, refining, mining or extracting; and all 29 sales of tangible personal property for use or consumption predominantly 30 either in the production of tangible personal property, for sale, by 31 farming or in a commercial horse boarding operation, or in both; and, 32 unless such city, county or school district elects otherwise, shall omit 33 the provision for credit or refund contained in clause six of subdivi- 34 sion (a) or subdivision (d) of section eleven hundred nineteen of this 35 chapter. (ii) Any local law, ordinance or resolution enacted by any 36 city, county or school district, imposing the taxes authorized by this 37 subdivision, shall omit the residential solar energy systems equipment 38 exemption provided for in subdivision (ee) and the clothing and footwear 39 exemption provided for in paragraph thirty of subdivision (a) of section 40 eleven hundred fifteen of this chapter, unless such city, county or 41 school district elects otherwise as to either such residential solar 42 energy systems equipment exemption or such clothing and footwear 43 exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, 44 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI- 45 VISION, SHALL OMIT THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION 46 PROVIDED FOR IN PARAGRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEV- 47 EN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL 48 DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING A POPU- 49 LATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDI- 50 VISION (P) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH RESOLUTION 51 OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR 52 RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAXES PURSUANT TO THE 53 AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED 54 AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (P) 55 OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED, FURTHER, 56 THAT ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN A. 10355 3 1 HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A 2 CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORI- 3 TY OF SUBDIVISION (P) OF THIS SECTION, SHALL BE FURTHER AMENDED, AS 4 PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE 5 MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN ANY SUCH LOCAL LAW, ORDI- 6 NANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS 7 CHAPTER IS THE SAME AS THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION IN 8 PARAGRAPH FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 9 FIFTEEN OF THIS CHAPTER. 10 S 4. Subdivision (d) of section 1210 of the tax law, as amended by 11 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 12 read as follows: 13 (d) A local law, ordinance or resolution imposing any tax pursuant to 14 this section, increasing or decreasing the rate of such tax, repealing 15 or suspending such tax, exempting from such tax the energy sources and 16 services described in paragraph three of subdivision (a) or of subdivi- 17 sion (b) of this section or changing the rate of tax imposed on such 18 energy sources and services or providing for the credit or refund 19 described in clause six of subdivision (a) of section eleven hundred 20 nineteen of this chapter must go into effect only on one of the follow- 21 ing dates: March first, June first, September first or December first; 22 provided, that a local law, ordinance or resolution providing for the 23 exemption described in paragraph thirty of subdivision (a) of section 24 eleven hundred fifteen of this chapter or repealing any such exemption 25 or a local law, ordinance or resolution providing for a refund or credit 26 described in subdivision (d) of section eleven hundred nineteen of this 27 chapter or repealing such provision so provided must go into effect only 28 on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL- 29 UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-NINE OF 30 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR 31 REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU- 32 ANT TO THE AUTHORITY OF SUBDIVISION (P) OF THIS SECTION PROVIDING SUCH 33 EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT 34 IMMEDIATELY. No such local law, ordinance or resolution shall be effec- 35 tive unless a certified copy of such law, ordinance or resolution is 36 mailed by registered or certified mail to the commissioner at the 37 commissioner's office in Albany at least ninety days prior to the date 38 it is to become effective. However, the commissioner may waive and 39 reduce such ninety-day minimum notice requirement to a mailing of such 40 certified copy by registered or certified mail within a period of not 41 less than thirty days prior to such effective date if the commissioner 42 deems such action to be consistent with the commissioner's duties under 43 section twelve hundred fifty of this article and the commissioner acts 44 by resolution. Where the restriction provided for in section twelve 45 hundred twenty-three of this article as to the effective date of a tax 46 and the notice requirement provided for therein are applicable and have 47 not been waived, the restriction and notice requirement in section 48 twelve hundred twenty-three of this article shall also apply. 49 S 5. Section 1210 of the tax law is amended by adding a new subdivi- 50 sion (p) to read as follows: 51 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 52 NANCE OR RESOLUTION TO THE CONTRARY: 53 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE 54 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN 55 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED 56 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE A. 10355 4 1 SAME MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPT FROM STATE SALES AND 2 COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-NINE OF SUBDIVISION 3 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A 4 RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; 5 WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND 6 (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED 7 TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION 8 ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF 9 IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE 10 GOVERNOR. 11 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 12 LOCAL LEGISLATIVE BODY) AS FOLLOWS: 13 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR 14 CONTRACTED TO BE GIVEN FOR PURCHASES OF MOTOR FUEL AND DIESEL MOTOR FUEL 15 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH 16 FORTY-NINE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE 17 TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES 18 IMPOSED IN THIS JURISDICTION. 19 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND 20 SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE 21 ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT. 22 S 6. The commissioner of taxation and finance is hereby authorized to 23 implement the provisions of this act with respect to the elimination of 24 the imposition of sales tax, additional taxes, and supplemental taxes on 25 diesel motor fuel and motor fuel and all other taxes so addressed by 26 this act. 27 S 7. This act shall take effect on the first day of the sales tax 28 quarterly period, as described in subdivision (b) of section 1136 of the 29 tax law, next commencing at least 90 days after this act shall have 30 become a law and shall apply in accordance with the applicable transi- 31 tional provisions of sections 1106 and 1217 of the tax law. 32 PART B 33 Section 1. Subdivision (a) of section 1115 of the tax law is amended 34 by adding five new paragraphs 44, 45, 46, 47 and 48 to read as follows: 35 (44) BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS 36 SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE 37 COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU- 38 ANT TO SECTION TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC 39 LAW. 40 (45) MOTORCYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE 41 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS 42 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS 43 PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC 44 LAW. 45 (46) SNOWMOBILE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE 46 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND 47 HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING 48 STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION 49 AND HISTORIC PRESERVATION LAW. 50 (47) EQUESTRIAN HELMETS. FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN 51 HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS 52 OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS 53 PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC 54 LAW. A. 10355 5 1 (48) SPORTS HELMETS. FOR PURPOSES OF THIS PARAGRAPH, SPORTS HELMETS 2 SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE 3 COMMISSIONER OF HEALTH ESTABLISHING STANDARDS FOR HELMETS PURSUANT TO 4 SECTION TWO HUNDRED SIX OF THE PUBLIC HEALTH LAW. 5 S 2. Subdivision (b) of section 1107 of the tax law is amended by 6 adding a new clause 13 to read as follows: 7 (13) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN 8 PARAGRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND 9 FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS 10 ARTICLE RELATING TO BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE 11 HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS SHALL BE APPLICABLE 12 PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY 13 SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED TO 14 ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION 15 OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR 16 RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR- 17 ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER. 18 S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 19 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 20 amended to read as follows: 21 (1) Either, all of the taxes described in article twenty-eight of this 22 chapter, at the same uniform rate, as to which taxes all provisions of 23 the local laws, ordinances or resolutions imposing such taxes shall be 24 identical, except as to rate and except as otherwise provided, with the 25 corresponding provisions in such article twenty-eight, including the 26 definition and exemption provisions of such article, so far as the 27 provisions of such article twenty-eight can be made applicable to the 28 taxes imposed by such city or county and with such limitations and 29 special provisions as are set forth in this article. The taxes author- 30 ized under this subdivision may not be imposed by a city or county 31 unless the local law, ordinance or resolution imposes such taxes so as 32 to include all portions and all types of receipts, charges or rents, 33 subject to state tax under sections eleven hundred five and eleven 34 hundred ten of this chapter, except as otherwise provided. (i) Any local 35 law, ordinance or resolution enacted by any city of less than one 36 million or by any county or school district, imposing the taxes author- 37 ized by this subdivision, shall, notwithstanding any provision of law to 38 the contrary, exclude from the operation of such local taxes all sales 39 of tangible personal property for use or consumption directly and 40 predominantly in the production of tangible personal property, gas, 41 electricity, refrigeration or steam, for sale, by manufacturing, proc- 42 essing, generating, assembly, refining, mining or extracting; and all 43 sales of tangible personal property for use or consumption predominantly 44 either in the production of tangible personal property, for sale, by 45 farming or in a commercial horse boarding operation, or in both; and, 46 unless such city, county or school district elects otherwise, shall omit 47 the provision for credit or refund contained in clause six of subdivi- 48 sion (a) or subdivision (d) of section eleven hundred nineteen of this 49 chapter. (ii) Any local law, ordinance or resolution enacted by any 50 city, county or school district, imposing the taxes authorized by this 51 subdivision, shall omit the residential solar energy systems equipment 52 exemption provided for in subdivision (ee) and the clothing and footwear 53 exemption provided for in paragraph thirty of subdivision (a) of section 54 eleven hundred fifteen of this chapter, unless such city, county or 55 school district elects otherwise as to either such residential solar 56 energy systems equipment exemption or such clothing and footwear A. 10355 6 1 exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, 2 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI- 3 VISION, SHALL OMIT THE BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE 4 HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION PROVIDED FOR IN 5 PARAGRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND 6 FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS 7 CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE; 8 PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR MORE 9 ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (Q) OF THIS SECTION OR 10 REPEALS SUCH RESOLUTION, SUCH RESOLUTION OR REPEAL SHALL ALSO BE DEEMED 11 TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY 12 IMPOSING SUCH TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION, 13 WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS 14 RESOLUTION PURSUANT TO SUBDIVISION (Q) OF THIS SECTION OR AT THE TIME OF 15 ANY SUCH REPEAL; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE 16 OR RESOLUTION AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS 17 DEEMED TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A 18 RESOLUTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION, 19 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN 20 OF THIS SUBPART, SO THAT THE BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOW- 21 MOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPTION IN ANY 22 SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN 23 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE BICYCLE HELMETS, MOTOR- 24 CYCLE HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS 25 EXEMPTION IN PARAGRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY-SEVEN 26 AND FORTY-EIGHT OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF 27 THIS CHAPTER. 28 S 4. Subdivision (d) of section 1210 of the tax law, as amended by 29 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 30 read as follows: 31 (d) A local law, ordinance or resolution imposing any tax pursuant to 32 this section, increasing or decreasing the rate of such tax, repealing 33 or suspending such tax, exempting from such tax the energy sources and 34 services described in paragraph three of subdivision (a) or of subdivi- 35 sion (b) of this section or changing the rate of tax imposed on such 36 energy sources and services or providing for the credit or refund 37 described in clause six of subdivision (a) of section eleven hundred 38 nineteen of this chapter must go into effect only on one of the follow- 39 ing dates: March first, June first, September first or December first; 40 provided, that a local law, ordinance or resolution providing for the 41 exemption described in paragraph thirty of subdivision (a) of section 42 eleven hundred fifteen of this chapter or repealing any such exemption 43 or a local law, ordinance or resolution providing for a refund or credit 44 described in subdivision (d) of section eleven hundred nineteen of this 45 chapter or repealing such provision so provided must go into effect only 46 on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL- 47 UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPHS FORTY-FOUR, 48 FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT OF SUBDIVISION (A) OF 49 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY SUCH 50 EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY 51 OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH EXEMPTION OR REPEALING 52 SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT IMMEDIATELY. No such local 53 law, ordinance or resolution shall be effective unless a certified copy 54 of such law, ordinance or resolution is mailed by registered or certi- 55 fied mail to the commissioner at the commissioner's office in Albany at 56 least ninety days prior to the date it is to become effective. However, A. 10355 7 1 the commissioner may waive and reduce such ninety-day minimum notice 2 requirement to a mailing of such certified copy by registered or certi- 3 fied mail within a period of not less than thirty days prior to such 4 effective date if the commissioner deems such action to be consistent 5 with the commissioner's duties under section twelve hundred fifty of 6 this article and the commissioner acts by resolution. Where the 7 restriction provided for in section twelve hundred twenty-three of this 8 article as to the effective date of a tax and the notice requirement 9 provided for therein are applicable and have not been waived, the 10 restriction and notice requirement in section twelve hundred twenty- 11 three of this article shall also apply. 12 S 5. Section 1210 of the tax law is amended by adding a new subdivi- 13 sion (q) to read as follows: 14 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 15 NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY HAVING A POPULATION OF 16 ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED 17 SEVEN OF THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLA- 18 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE 19 EXEMPTION FROM SUCH TAXES FOR THE SAME BICYCLE HELMETS, MOTORCYCLE 20 HELMETS, SNOWMOBILE HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS 21 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARA- 22 GRAPHS FORTY-FOUR, FORTY-FIVE, FORTY-SIX, FORTY SEVEN AND FORTY-EIGHT OF 23 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY 24 ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS 25 SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVI- 26 SIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION 27 SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN 28 AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE 29 SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE 30 AND APPROVED BY THE GOVERNOR. (2) FORM OF RESOLUTION: BE IT ENACTED BY 31 THE (INSERT PROPER TITLE OF LOCAL LEGISLATIVE BODY) AS FOLLOWS: SECTION 32 ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO BE 33 GIVEN FOR PURCHASES OF BICYCLE HELMETS, MOTORCYCLE HELMETS, SNOWMOBILE 34 HELMETS, EQUESTRIAN HELMETS AND SPORTS HELMETS EXEMPT FROM STATE SALES 35 AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPHS FORTY-FOUR, 36 FORTY-FIVE, FORTY-SIX, FORTY-SEVEN AND FORTY-EIGHT OF SUBDIVISION (A) OF 37 SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL ALSO BE EXEMPT FROM 38 SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION. SECTION 39 TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND SHALL 40 APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE ALTHOUGH 41 MADE OR OCCURRING UNDER A PRIOR CONTRACT. 42 S 6. The commissioner of taxation and finance is hereby authorized to 43 implement the provisions of this act with respect to the elimination of 44 the imposition of sales tax, additional taxes, and supplemental taxes on 45 bicycle helmets, motorcycle helmets, snowmobile helmets, equestrian 46 helmets and sports helmets and all other taxes so addressed by this act. 47 S 7. This act shall take effect on the first day of the sales tax 48 quarterly period, as described in subdivision (b) of section 1136 of the 49 tax law, beginning at least 90 days after the date this act shall have 50 become a law and shall apply in accordance with the applicable transi- 51 tional provisions of sections 1106 and 1217 of the tax law. 52 PART C 53 Section 1. Subdivision (a) of section 1115 of the tax law is amended 54 by adding a new paragraph 50 to read as follows: A. 10355 8 1 (50) CHILD RESTRAINT SYSTEMS. FOR PURPOSES OF THIS PARAGRAPH, CHILD 2 RESTRAINT SYSTEMS SHALL MEAN ANY DEVICE, USED IN CONJUNCTION WITH SAFETY 3 BELTS, DESIGNED FOR USE IN A MOTOR VEHICLE TO RESTRAIN, SEAT, OR POSI- 4 TION CHILDREN AND WHICH MEETS THE APPLICABLE FEDERAL MOTOR VEHICLE SAFE- 5 TY STANDARDS SET FORTH IN 49 C.F.R. 571.213. 6 S 2. Subdivision (b) of section 1107 of the tax law is amended by 7 adding a new clause 14 to read as follows: 8 (14) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN 9 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 10 FIFTEEN OF THIS ARTICLE RELATING TO CHILD RESTRAINT SYSTEMS SHALL BE 11 APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A 12 CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED 13 TO ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH 14 ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDI- 15 NANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO 16 THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS 17 CHAPTER. 18 S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 19 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 20 amended to read as follows: 21 (1) Either, all of the taxes described in article twenty-eight of this 22 chapter, at the same uniform rate, as to which taxes all provisions of 23 the local laws, ordinances or resolutions imposing such taxes shall be 24 identical, except as to rate and except as otherwise provided, with the 25 corresponding provisions in such article twenty-eight, including the 26 definition and exemption provisions of such article, so far as the 27 provisions of such article twenty-eight can be made applicable to the 28 taxes imposed by such city or county and with such limitations and 29 special provisions as are set forth in this article. The taxes author- 30 ized under this subdivision may not be imposed by a city or county 31 unless the local law, ordinance or resolution imposes such taxes so as 32 to include all portions and all types of receipts, charges or rents, 33 subject to state tax under sections eleven hundred five and eleven 34 hundred ten of this chapter, except as otherwise provided. (i) Any local 35 law, ordinance or resolution enacted by any city of less than one 36 million or by any county or school district, imposing the taxes author- 37 ized by this subdivision, shall, notwithstanding any provision of law to 38 the contrary, exclude from the operation of such local taxes all sales 39 of tangible personal property for use or consumption directly and 40 predominantly in the production of tangible personal property, gas, 41 electricity, refrigeration or steam, for sale, by manufacturing, proc- 42 essing, generating, assembly, refining, mining or extracting; and all 43 sales of tangible personal property for use or consumption predominantly 44 either in the production of tangible personal property, for sale, by 45 farming or in a commercial horse boarding operation, or in both; and, 46 unless such city, county or school district elects otherwise, shall omit 47 the provision for credit or refund contained in clause six of subdivi- 48 sion (a) or subdivision (d) of section eleven hundred nineteen of this 49 chapter. (ii) Any local law, ordinance or resolution enacted by any 50 city, county or school district, imposing the taxes authorized by this 51 subdivision, shall omit the residential solar energy systems equipment 52 exemption provided for in subdivision (ee) and the clothing and footwear 53 exemption provided for in paragraph thirty of subdivision (a) of section 54 eleven hundred fifteen of this chapter, unless such city, county or 55 school district elects otherwise as to either such residential solar 56 energy systems equipment exemption or such clothing and footwear A. 10355 9 1 exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, 2 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI- 3 VISION, SHALL OMIT THE CHILD RESTRAINT SYSTEMS EXEMPTION PROVIDED FOR IN 4 PARAGRAPH FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF 5 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHER- 6 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR 7 MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (R) OF THIS SECTION 8 OR REPEALS SUCH RESOLUTION, SUCH RESOLUTION OR REPEAL SHALL ALSO BE 9 DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A 10 CITY IMPOSING SUCH TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION, 11 WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS 12 RESOLUTION PURSUANT TO SUBDIVISION (R) OF THIS SECTION OR AT THE TIME OF 13 ANY SUCH REPEAL; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE 14 OR RESOLUTION AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS 15 DEEMED TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A 16 RESOLUTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (R) OF THIS SECTION, 17 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN 18 OF THIS SUBPART, SO THAT THE CHILD RESTRAINT SYSTEM EXEMPTION IN ANY 19 SUCH LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN 20 HUNDRED SEVEN OF THIS CHAPTER IS THE SAME AS THE CHILD RESTRAINT SYSTEM 21 EXEMPTION IN PARAGRAPH FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN 22 HUNDRED FIFTEEN OF THIS CHAPTER. 23 S 4. Subdivision (d) of section 1210 of the tax law, as amended by 24 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 25 read as follows: 26 (d) A local law, ordinance or resolution imposing any tax pursuant to 27 this section, increasing or decreasing the rate of such tax, repealing 28 or suspending such tax, exempting from such tax the energy sources and 29 services described in paragraph three of subdivision (a) or of subdivi- 30 sion (b) of this section or changing the rate of tax imposed on such 31 energy sources and services or providing for the credit or refund 32 described in clause six of subdivision (a) of section eleven hundred 33 nineteen of this chapter must go into effect only on one of the follow- 34 ing dates: March first, June first, September first or December first; 35 provided, that a local law, ordinance or resolution providing for the 36 exemption described in paragraph thirty of subdivision (a) of section 37 eleven hundred fifteen of this chapter or repealing any such exemption 38 or a local law, ordinance or resolution providing for a refund or credit 39 described in subdivision (d) of section eleven hundred nineteen of this 40 chapter or repealing such provision so provided must go into effect only 41 on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL- 42 UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY OF SUBDI- 43 VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEAL- 44 ING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO 45 THE AUTHORITY OF SUBDIVISION (R) OF THIS SECTION PROVIDING SUCH 46 EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT 47 IMMEDIATELY. No such local law, ordinance or resolution shall be effec- 48 tive unless a certified copy of such law, ordinance or resolution is 49 mailed by registered or certified mail to the commissioner at the 50 commissioner's office in Albany at least ninety days prior to the date 51 it is to become effective. However, the commissioner may waive and 52 reduce such ninety-day minimum notice requirement to a mailing of such 53 certified copy by registered or certified mail within a period of not 54 less than thirty days prior to such effective date if the commissioner 55 deems such action to be consistent with the commissioner's duties under 56 section twelve hundred fifty of this article and the commissioner acts A. 10355 10 1 by resolution. Where the restriction provided for in section twelve 2 hundred twenty-three of this article as to the effective date of a tax 3 and the notice requirement provided for therein are applicable and have 4 not been waived, the restriction and notice requirement in section 5 twelve hundred twenty-three of this article shall also apply. 6 S 5. Section 1210 of the tax law is amended by adding a new subdivi- 7 sion (r) to read as follows: 8 (R) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 9 NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY HAVING A POPULATION OF 10 ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED 11 SEVEN OF THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLA- 12 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE 13 EXEMPTION FROM SUCH TAXES FOR THE SAME CAR RESTRAINT SYSTEM EXEMPT FROM 14 STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY OF 15 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY 16 ENACTING RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS 17 SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVI- 18 SIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION 19 SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN 20 AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE 21 SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE 22 AND APPROVED BY THE GOVERNOR. 23 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF 24 LOCAL LEGISLATIVE BODY) AS FOLLOWS: SECTION ONE. RECEIPTS FROM SALES OF 25 AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR PURCHASES OF CHILD 26 RESTRAINT SYSTEMS EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES 27 PURSUANT TO PARAGRAPH FIFTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 28 FIFTEEN OF THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING 29 USE TAXES IMPOSED IN THIS JURISDICTION. SECTION TWO. THIS RESOLUTION 30 SHALL TAKE EFFECT, (INSERT THE DATE) AND SHALL APPLY TO SALES MADE AND 31 USES OCCURRING ON AND AFTER THAT DATE ALTHOUGH MADE OR OCCURRING UNDER A 32 PRIOR CONTRACT. 33 S 6. The commissioner of taxation and finance is hereby authorized to 34 implement the provisions of this act with respect to the elimination of 35 the imposition of sales tax, additional taxes, and supplemental taxes on 36 child restraint systems and all other taxes so addressed by this act. 37 S 7. This act shall take effect on the first day of the sales tax 38 quarterly period, as described in subdivision (b) of section 1136 of the 39 tax law, beginning at least 90 days after the date this act shall have 40 become a law and shall apply in accordance with the applicable transi- 41 tional provisions of sections 1106 and 1217 of the tax law. 42 PART D 43 Section 1. Paragraph 3 of subdivision (a) of section 1115 of the tax 44 law, as amended by chapter 201 of the laws of 1976, is amended to read 45 as follows: 46 (3) Drugs and medicines intended for use, internally or externally, in 47 the cure, mitigation, treatment or prevention of illnesses or diseases 48 in human beings, medical equipment (including component parts thereof) 49 and supplies required for such use or to correct or alleviate physical 50 incapacity, and products consumed by humans for the preservation of 51 health but not including cosmetics [or toilet articles] notwithstanding 52 the presence of medicinal ingredients therein or medical equipment 53 (including component parts thereof) and supplies, other than such drugs A. 10355 11 1 and medicines, purchased at retail for use in performing medical and 2 similar services for compensation. 3 S 2. Subdivision (a) of section 1115 of the tax law is amended by 4 adding a new paragraph 51 to read as follows: 5 (51) HYGIENE PRODUCTS INCLUDING: SHAMPOO, CONDITIONER, SOAP, BODY 6 WASH, DENTAL FLOSS, TOOTHBRUSHES, TOOTHPASTE, MOUTHWASH, DEODORANT, 7 ANTIPERSPIRANT, FEMININE HYGIENE PRODUCTS INCLUDING SANITARY NAPKINS AND 8 TAMPONS, TOILET PAPER, TISSUES, RAZORS, SHAVING CREAM, COTTON SWABS, 9 COTTONBALLS, DISPOSABLE AND NON-DISPOSABLE DIAPERS, DIAPER RASH OINT- 10 MENTS, BABY WIPES. 11 S 3. Subdivision (b) of section 1107 of the tax law is amended by 12 adding a new clause 15 to read as follows: 13 (15) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN 14 PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN 15 OF THIS ARTICLE RELATING TO HYGIENE PRODUCTS SHALL BE APPLICABLE PURSU- 16 ANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO 17 THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED TO ADOPT OR 18 REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR 19 REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOL- 20 UTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF 21 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER. 22 S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 23 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 24 amended to read as follows: 25 (1) Either, all of the taxes described in article twenty-eight of this 26 chapter, at the same uniform rate, as to which taxes all provisions of 27 the local laws, ordinances or resolutions imposing such taxes shall be 28 identical, except as to rate and except as otherwise provided, with the 29 corresponding provisions in such article twenty-eight, including the 30 definition and exemption provisions of such article, so far as the 31 provisions of such article twenty-eight can be made applicable to the 32 taxes imposed by such city or county and with such limitations and 33 special provisions as are set forth in this article. The taxes author- 34 ized under this subdivision may not be imposed by a city or county 35 unless the local law, ordinance or resolution imposes such taxes so as 36 to include all portions and all types of receipts, charges or rents, 37 subject to state tax under sections eleven hundred five and eleven 38 hundred ten of this chapter, except as otherwise provided. (i) Any local 39 law, ordinance or resolution enacted by any city of less than one 40 million or by any county or school district, imposing the taxes author- 41 ized by this subdivision, shall, notwithstanding any provision of law to 42 the contrary, exclude from the operation of such local taxes all sales 43 of tangible personal property for use or consumption directly and 44 predominantly in the production of tangible personal property, gas, 45 electricity, refrigeration or steam, for sale, by manufacturing, proc- 46 essing, generating, assembly, refining, mining or extracting; and all 47 sales of tangible personal property for use or consumption predominantly 48 either in the production of tangible personal property, for sale, by 49 farming or in a commercial horse boarding operation, or in both; and, 50 unless such city, county or school district elects otherwise, shall omit 51 the provision for credit or refund contained in clause six of subdivi- 52 sion (a) or subdivision (d) of section eleven hundred nineteen of this 53 chapter. (ii) Any local law, ordinance or resolution enacted by any 54 city, county or school district, imposing the taxes authorized by this 55 subdivision, shall omit the residential solar energy systems equipment 56 exemption provided for in subdivision (ee) and the clothing and footwear A. 10355 12 1 exemption provided for in paragraph thirty of subdivision (a) of section 2 eleven hundred fifteen of this chapter, unless such city, county or 3 school district elects otherwise as to either such residential solar 4 energy systems equipment exemption or such clothing and footwear 5 exemption. ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, 6 COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI- 7 VISION, SHALL OMIT THE HYGIENE PRODUCTS EXEMPTION PROVIDED FOR IN PARA- 8 GRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF 9 THIS CHAPTER, UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHER- 10 WISE; PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR 11 MORE ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (S) OF THIS SECTION 12 OR REPEALS SUCH RESOLUTION, SUCH RESOLUTION OR REPEAL SHALL ALSO BE 13 DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A 14 CITY IMPOSING SUCH TAXES PURSUANT TO THE AUTHORITY OF THIS SUBDIVISION, 15 WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS 16 RESOLUTION PURSUANT TO SUBDIVISION (S) OF THIS SECTION OR AT THE TIME OF 17 SUCH REPEAL; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE OR 18 RESOLUTION AND SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER, AS DEEMED 19 TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A RESOL- 20 UTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (S) OF THIS SECTION, 21 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN 22 OF THIS SUBPART, SO THAT THE HYGIENE PRODUCTS EXEMPTION IN ANY SUCH 23 LOCAL LAW, ORDINANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED 24 SEVEN OF THIS CHAPTER IS THE SAME AS THE HYGIENE PRODUCTS EXEMPTION IN 25 PARAGRAPH FIFTY-ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN 26 OF THIS CHAPTER. 27 S 5. Subdivision (d) of section 1210 of the tax law, as amended by 28 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to 29 read as follows: 30 (d) A local law, ordinance or resolution imposing any tax pursuant to 31 this section, increasing or decreasing the rate of such tax, repealing 32 or suspending such tax, exempting from such tax the energy sources and 33 services described in paragraph three of subdivision (a) or of subdivi- 34 sion (b) of this section or changing the rate of tax imposed on such 35 energy sources and services or providing for the credit or refund 36 described in clause six of subdivision (a) of section eleven hundred 37 nineteen of this chapter must go into effect only on one of the follow- 38 ing dates: March first, June first, September first or December first; 39 provided, that a local law, ordinance or resolution providing for the 40 exemption described in paragraph thirty of subdivision (a) of section 41 eleven hundred fifteen of this chapter or repealing any such exemption 42 or a local law, ordinance or resolution providing for a refund or credit 43 described in subdivision (d) of section eleven hundred nineteen of this 44 chapter or repealing such provision so provided must go into effect only 45 on March first; PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR RESOL- 46 UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FIFTY-ONE OF 47 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR 48 REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU- 49 ANT TO THE AUTHORITY OF SUBDIVISION (S) OF THIS SECTION PROVIDING SUCH 50 EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT 51 IMMEDIATELY. No such local law, ordinance or resolution shall be effec- 52 tive unless a certified copy of such law, ordinance or resolution is 53 mailed by registered or certified mail to the commissioner at the 54 commissioner's office in Albany at least ninety days prior to the date 55 it is to become effective. However, the commissioner may waive and 56 reduce such ninety-day minimum notice requirement to a mailing of such A. 10355 13 1 certified copy by registered or certified mail within a period of not 2 less than thirty days prior to such effective date if the commissioner 3 deems such action to be consistent with the commissioner's duties under 4 section twelve hundred fifty of this article and the commissioner acts 5 by resolution. Where the restriction provided for in section twelve 6 hundred twenty-three of this article as to the effective date of a tax 7 and the notice requirement provided for therein are applicable and have 8 not been waived, the restriction and notice requirement in section 9 twelve hundred twenty-three of this article shall also apply. 10 S 6. Section 1210 of the tax law is amended by adding a new subdivi- 11 sion (s) to read as follows: 12 (S) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- 13 NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY HAVING A POPULATION OF 14 ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED 15 SEVEN OF THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLA- 16 TIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE 17 EXEMPTION FROM SUCH TAXES FOR THE SAME HYGIENE PRODUCTS EXEMPT FROM 18 STATE SALES AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FIFTY-ONE 19 OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY 20 ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS 21 SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVI- 22 SIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION 23 SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN 24 AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE 25 SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE 26 AND APPROVED BY THE GOVERNOR. (2) FORM OF RESOLUTION: BE IT ENACTED BY 27 THE (INSERT PROPER TITLE OF LOCAL LEGISLATIVE BODY) AS FOLLOWS: SECTION 28 ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO BE 29 GIVEN FOR PURCHASES OF HYGIENE PRODUCTS EXEMPT FROM STATE SALES AND 30 COMPENSATING USE TAXES PURSUANT TO PARAGRAPH FIFTY-ONE OF SUBDIVISION 31 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL ALSO BE 32 EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC- 33 TION. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) 34 AND SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE 35 ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT. 36 S 7. The commissioner of taxation and finance is hereby authorized to 37 implement the provisions of this act with respect to the elimination of 38 the imposition of sales tax, additional taxes, and supplemental taxes on 39 hygiene products and all other taxes so addressed by this act. 40 S 8. This act shall take effect on the first day of the sales tax 41 quarterly period, as described in subdivision (b) of section 1136 of the 42 tax law, beginning at least 90 days after the date this act shall have 43 become a law and shall apply in accordance with the applicable transi- 44 tional provisions of sections 1106 and 1217 of the tax law. 45 S 2. Severability. If any clause, sentence, paragraph, section or part 46 of this act shall be adjudged by any court of competent jurisdiction to 47 be invalid and after exhaustion of all further judicial review, the 48 judgment shall not affect, impair, or invalidate the remainder thereof, 49 but shall be confined in its operation to the clause, sentence, para- 50 graph, section or part of this act directly involved in the controversy 51 in which the judgment shall have been rendered. 52 S 3. This act shall take effect immediately provided, however, that 53 the applicable effective date of Parts A through D of this act shall be 54 as specifically set forth in the last section of such Parts.