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