Bill Text: NY S06721 | 2015-2016 | General Assembly | Amended


Bill Title: Exempts commercial fuel cell electricity generating systems and electricity provided by such sources from sales tax imposed by article 28 of the tax law and omits such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2016-03-10 - PRINT NUMBER 6721A [S06721 Detail]

Download: New_York-2015-S06721-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         6721--A
                    IN SENATE
                                    February 9, 2016
                                       ___________
        Introduced by Sens. GRIFFO, FUNKE, ORTT -- read twice and ordered print-
          ed,  and  when  printed to be committed to the Committee on Energy and
          Telecommunications --  committee  discharged,  bill  amended,  ordered
          reprinted as amended and recommitted to said committee
        AN  ACT  to  amend the tax law, in relation to exempting commercial fuel
          cell electricity generating systems and electricity provided  by  such
          sources  from  the  sales tax imposed by article 28 of the tax law and
          omitting such exemption from the taxes imposed pursuant to the author-
          ity of article 29 of the tax law, unless a locality elects otherwise
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  1115  of  the tax law is amended by adding a new
     2  subdivision (kk) to read as follows:
     3    (kk) The following shall be exempt from tax under this article:    (1)
     4  Receipts  from the retail sale of, and consideration given or contracted
     5  to be given for, or for the use of,  commercial  fuel  cell  electricity
     6  generating systems equipment and the service of installing and maintain-
     7  ing such systems. For the purposes of this subdivision, "fuel cell elec-
     8  tricity  generating systems equipment" shall mean an electric generating
     9  arrangement or combination of components installed upon  non-residential
    10  premises  that  utilize  solid  oxide, molten carbonate, proton exchange
    11  membrane or phosphoric acid fuel cell,  or  for  the  purposes  of  this
    12  section  only, linear generator, that is installed, operated and located
    13  in this state.
    14    (2) Receipts from the sale of hydrogen gas or electricity by a  person
    15  primarily engaged in the sale of fuel cell electricity generating system
    16  equipment  and/or  electricity generated by such equipment pursuant to a
    17  written agreement under which the electricity is generated by commercial
    18  fuel cell electricity generating system equipment that is: (A) owned  by
    19  a  person other than the purchaser of such electricity; (B) installed on
    20  the non-residential premises of the purchaser of such  electricity;  (C)
    21  placed  in  service;  and  (D) located in this state to provide heating,
    22  cooling, hot water or electricity to such premises.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10464-07-6
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