S T A T E O F N E W Y O R K
________________________________________________________________________
4761
2015-2016 Regular Sessions
I N S E N A T E
April 15, 2015
___________
Introduced by Sen. FUNKE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to creating a limited exemption
of the sale of certain firearms, ammunition, archery equipment and
hunting supplies from state sales and compensating 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. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 44 to read as follows:
3 (44) FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES
4 DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
5 AUGUST, AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF THIS PARA-
6 GRAPH FIREARMS SHALL MEAN ANY PISTOL, REVOLVER, RIFLE OR SHOTGUN USED
7 FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
8 THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION. AMMUNITION, ARCHERY
9 EQUIPMENT AND HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG BOWS AND
10 THEIR RESPECTIVE SUPPLIES USED FOR THE PREDOMINANT USE OF HUNTING, AS
11 DETERMINED BY THE COMMISSIONER OF THE DEPARTMENT OF ENVIRONMENTAL
12 CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
13 THE CONDITION THAT THE PURCHASING INDIVIDUAL HAS OBTAINED THE LICENSE
14 REQUIRED TO PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00 OF THE
15 PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
16 S 2. Subdivision (b) of section 1107 of the tax law is amended by
17 adding a new clause 12 to read as follows:
18 (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FIREARMS,
19 AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE THREE-DAY
20 PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING ON
21 THE FOLLOWING MONDAY, PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
22 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10447-01-5
S. 4761 2
1 BLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
2 SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED TO
3 ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
4 OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
5 RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
6 ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
7 S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
8 amended by chapter 13 of the laws of 2013, is amended to read as
9 follows:
10 (1) Either, all of the taxes described in article twenty-eight of this
11 chapter, at the same uniform rate, as to which taxes all provisions of
12 the local laws, ordinances or resolutions imposing such taxes shall be
13 identical, except as to rate and except as otherwise provided, with the
14 corresponding provisions in such article twenty-eight, including the
15 definition and exemption provisions of such article, so far as the
16 provisions of such article twenty-eight can be made applicable to the
17 taxes imposed by such city or county and with such limitations and
18 special provisions as are set forth in this article. The taxes author-
19 ized under this subdivision may not be imposed by a city or county
20 unless the local law, ordinance or resolution imposes such taxes so as
21 to include all portions and all types of receipts, charges or rents,
22 subject to state tax under sections eleven hundred five and eleven
23 hundred ten of this chapter, except as otherwise provided. (i) Any local
24 law, ordinance or resolution enacted by any city of less than one
25 million or by any county or school district, imposing the taxes author-
26 ized by this subdivision, shall, notwithstanding any provision of law to
27 the contrary, exclude from the operation of such local taxes all sales
28 of tangible personal property for use or consumption directly and
29 predominantly in the production of tangible personal property, gas,
30 electricity, refrigeration or steam, for sale, by manufacturing, proc-
31 essing, generating, assembly, refining, mining or extracting; and all
32 sales of tangible personal property for use or consumption predominantly
33 either in the production of tangible personal property, for sale, by
34 farming or in a commercial horse boarding operation, or in both; and,
35 unless such city, county or school district elects otherwise, shall omit
36 the provision for credit or refund contained in clause six of subdivi-
37 sion (a) or subdivision (d) of section eleven hundred nineteen of this
38 chapter. (ii) Any local law, ordinance or resolution enacted by any
39 city, county or school district, imposing the taxes authorized by this
40 subdivision, shall omit the residential solar energy systems equipment
41 exemption provided for in subdivision (ee), the commercial solar energy
42 systems equipment exemption provided for in subdivision (ii) and the
43 clothing and footwear exemption provided for in paragraph thirty of
44 subdivision (a) of section eleven hundred fifteen of this chapter,
45 unless such city, county or school district elects otherwise as to
46 either such residential solar energy systems equipment exemption, such
47 commercial solar energy systems equipment exemption or such clothing and
48 footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
49 BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
50 THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
51 AND HUNTING SUPPLIES EXEMPTION DURING THE THREE-DAY PERIOD EACH YEAR
52 COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
53 MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
54 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
55 OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
56 A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
S. 4761 3
1 SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL
2 OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
3 RESOLUTION ENACTED BY SUCH A CITY IMPOSING SUCH TAX PURSUANT TO THE
4 AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
5 AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
6 OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
7 ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
8 SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF
9 ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
10 SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
11 IN SECTION TWELVE HUNDRED EIGHTEEN OF THIS SUBPART, SO THAT THE
12 FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES EXEMPTION
13 DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
14 AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
15 NANCE OR RESOLUTION OR IN SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS
16 CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
17 AND HUNTING SUPPLIES EXEMPTION DURING THE THREE-DAY PERIOD EACH YEAR
18 COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
19 MONDAY, IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN
20 HUNDRED FIFTEEN OF THIS CHAPTER.
21 S 4. Subdivision (d) of section 1210 of the tax law, as amended by
22 section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to
23 read as follows:
24 (d) A local law, ordinance or resolution imposing any tax pursuant to
25 this section, increasing or decreasing the rate of such tax, repealing
26 or suspending such tax, exempting from such tax the energy sources and
27 services described in paragraph three of subdivision (a) or of subdivi-
28 sion (b) of this section or changing the rate of tax imposed on such
29 energy sources and services or providing for the credit or refund
30 described in clause six of subdivision (a) of section eleven hundred
31 nineteen of this chapter must go into effect only on one of the follow-
32 ing dates: March first, June first, September first or December first;
33 provided, that a local law, ordinance or resolution providing for the
34 exemption described in paragraph thirty of subdivision (a) of section
35 eleven hundred fifteen of this chapter or repealing any such exemption
36 or a local law, ordinance or resolution providing for a refund or credit
37 described in subdivision (d) of section eleven hundred nineteen of this
38 chapter or repealing such provision so provided must go into effect only
39 on March first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOL-
40 UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF
41 SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR
42 REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
43 ANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH
44 EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED MAY GO INTO EFFECT
45 IMMEDIATELY. No such local law, ordinance or resolution shall be effec-
46 tive unless a certified copy of such law, ordinance or resolution is
47 mailed by registered or certified mail to the commissioner at the
48 commissioner's office in Albany at least ninety days prior to the date
49 it is to become effective. However, the commissioner may waive and
50 reduce such ninety-day minimum notice requirement to a mailing of such
51 certified copy by registered or certified mail within a period of not
52 less than thirty days prior to such effective date if the commissioner
53 deems such action to be consistent with the commissioner's duties under
54 section twelve hundred fifty of this article and the commissioner acts
55 by resolution. Where the restriction provided for in section twelve
56 hundred twenty-three of this article as to the effective date of a tax
S. 4761 4
1 and the notice requirement provided for therein are applicable and have
2 not been waived, the restriction and notice requirement in section
3 twelve hundred twenty-three of this article shall also apply.
4 S 5. Section 1210 of the tax law is amended by adding a new subdivi-
5 sion (q) to read as follows:
6 (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
7 NANCE OR RESOLUTION TO THE CONTRARY:
8 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
9 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
10 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
11 AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES AS
12 THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES
13 EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD
14 FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
15 AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
16 SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
17 RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION;
18 WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
19 (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED
20 TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
21 ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
22 IT HAD BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
23 GOVERNOR.
24 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
25 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
26 SECTION 1. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
27 CONTRACTED TO BE GIVEN FOR PURCHASES OF FIREARMS, AMMUNITION, ARCHERY
28 EQUIPMENT AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
29 USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD
30 FRIDAY OF AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
31 GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
32 THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES
33 IMPOSED IN THIS JURISDICTION.
34 SECTION 2. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
35 SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE
36 ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
37 S 6. 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 section 1106 and 1217 of the tax law; provided,
42 further, that the commissioner of taxation and finance shall be author-
43 ized on and after the date this act shall have become a law to adopt and
44 amend any rules or regulations necessary to implement this act on its
45 effective date.