S T A T E O F N E W Y O R K
________________________________________________________________________
1160
2009-2010 Regular Sessions
I N S E N A T E
January 26, 2009
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Energy and Telecommu-
nications
AN ACT to amend the tax law, in relation to exempting compact fluores-
cent lamps and state sales and compensating use taxes and granting
municipalities 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 44 to read as follows:
3 (44) COMPACT FLUORESCENT LAMPS, ALSO KNOWN AS COMPACT FLUORESCENT
4 LIGHT BULBS, OR ENERGY-SAVING LIGHT BULBS, WHICH ARE ENERGY-STAR QUALI-
5 FIED PURSUANT TO THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY ENER-
6 GY-STAR PROGRAM, SHALL BE EXCLUDED FROM SALES TAX PROVISIONS OF SECTION
7 ELEVEN HUNDRED FIVE OF THIS ARTICLE.
8 S 2. Subparagraph (i) of paragraph 1 of subdivision (a) of section
9 1210 of the tax law, as amended by section 4 of part SS-1 of chapter 57
10 of the laws of 2008, is amended to read as follows:
11 (i) Either, all of the taxes described in article twenty-eight of this
12 chapter, at the same uniform rate, as to which taxes all provisions of
13 the local laws, ordinances or resolutions imposing such taxes shall be
14 identical, except as to rate and except as otherwise provided, with the
15 corresponding provisions in such article twenty-eight, including the
16 definition and exemption provisions of such article, so far as the
17 provisions of such article twenty-eight can be made applicable to the
18 taxes imposed by such city or county and with such limitations and
19 special provisions as are set forth in this article. The taxes author-
20 ized under this subdivision may not be imposed by a city or county
21 unless the local law, ordinance or resolution imposes such taxes so as
22 to include all portions and all types of receipts, charges or rents,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06866-01-9
S. 1160 2
1 subject to state tax under sections eleven hundred five and eleven
2 hundred ten of this chapter, except as otherwise provided. Any local
3 law, ordinance or resolution enacted by any city of less than one
4 million or by any county or school district, imposing the taxes author-
5 ized by this subdivision, shall, notwithstanding any provision of law to
6 the contrary, exclude from the operation of such local taxes all sales
7 of tangible personal property for use or consumption directly and
8 predominantly in the production of tangible personal property, gas,
9 electricity, refrigeration or steam, for sale, by manufacturing, proc-
10 essing, generating, assembly, refining, mining or extracting; and all
11 sales of tangible personal property for use or consumption predominantly
12 either in the production of tangible personal property, for sale, by
13 farming or in a commercial horse boarding operation, or in both; and,
14 unless such city, county or school district elects otherwise, shall omit
15 the provision for credit or refund contained in clause six of subdivi-
16 sion (a) of section eleven hundred nineteen of this chapter. Any local
17 law, ordinance or resolution enacted by any city, county or school
18 district, imposing the taxes authorized by this subdivision, shall omit
19 the residential solar energy systems equipment exemption provided for in
20 subdivision (ee), the clothing and footwear exemption provided for in
21 paragraph thirty of subdivision (a) [and], the qualified empire zone
22 enterprise exemptions provided for in subdivision (z) AND THE COMPACT
23 FLUORESCENT LAMPS EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF
24 SUBDIVISION (A) of section eleven hundred fifteen of this chapter,
25 unless such city, county or school district elects otherwise as to
26 either such residential solar energy systems equipment exemption or such
27 clothing and footwear exemption or such qualified empire zone enterprise
28 exemptions OR SUCH COMPACT FLUORESCENT LAMPS EXEMPTION; provided that if
29 such a city having a population of one million or more in which the
30 taxes imposed by section eleven hundred seven of this chapter are in
31 effect enacts the resolution described in subdivision (k) of this
32 section or repeals such resolution or enacts the resolution described in
33 subdivision (l) of this section or repeals such resolution or enacts the
34 resolution described in subdivision (n) of this section or repeals such
35 resolution OR ENACTS THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS
36 SECTION OR REPEALS SUCH RESOLUTION, such resolution or repeal shall also
37 be deemed to amend any local law, ordinance or resolution enacted by
38 such a city imposing such taxes pursuant to the authority of this subdi-
39 vision, whether or not such taxes are suspended at the time such city
40 enacts its resolution pursuant to subdivision (k), (l) [or], (n) OR (P)
41 of this section or at the time of any such repeal; provided, further,
42 that any such local law, ordinance or resolution and section eleven
43 hundred seven of this chapter, as deemed to be amended in the event a
44 city of one million or more enacts a resolution pursuant to the authori-
45 ty of subdivision (k), (l) [or], (n) OR (P) of this section, shall be
46 further amended, as provided in section twelve hundred eighteen of this
47 subpart, so that the residential solar energy systems equipment
48 exemption or the clothing and footwear exemption or the qualified empire
49 zone enterprise exemptions OR SUCH COMPACT FLUORESCENT LAMPS EXEMPTION
50 in any such local law, ordinance or resolution or in such section eleven
51 hundred seven are the same, as the case may be, as the residential solar
52 energy systems equipment exemption provided for in subdivision (ee), the
53 clothing and footwear exemption in paragraph thirty of subdivision (a)
54 [or], the qualified empire zone enterprise exemptions in subdivision (z)
55 OR THE COMPACT FLUORESCENT LAMPS EXEMPTION PROVIDED FOR IN PARAGRAPH
S. 1160 3
1 FORTY-FOUR OF SUBDIVISION (A) of section eleven hundred fifteen of this
2 chapter.
3 S 3. Section 1210 of the tax law is amended by adding a new subdivi-
4 sion (p) to read as follows:
5 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
6 NANCE OR RESOLUTION TO THE CONTRARY:
7 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
8 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
9 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
10 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTIONS FROM SUCH TAXES AS
11 THE COMPACT FLUORESCENT LAMPS EXEMPTION FROM STATE SALES AND COMPENSAT-
12 ING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
13 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION
14 IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON,
15 UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS
16 SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
17 AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN
18 HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
19 HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
20 GOVERNOR.
21 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPERTY TITLE OF
22 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
23 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
24 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
25 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
26 FORTY-FOUR OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO
27 BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURIS-
28 DICTION.
29 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
30 THE YEAR, BUT NOT EARLIER THAN THE YEAR 2010) AND SHALL APPLY TO SALES
31 MADE, SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN
32 ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,
33 1216 AND 1217 OF THE NEW YORK TAX LAW.
34 S 4. This act shall take effect April 1, 2010 and shall expire and be
35 deemed repealed April 1, 2015.