Bill Text: NY S08219 | 2019-2020 | General Assembly | Introduced
Bill Title: Establishes sales tax exemptions for residential and commercial energy storage systems equipment.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2020-04-22 - REFERRED TO BUDGET AND REVENUE [S08219 Detail]
Download: New_York-2019-S08219-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8219 IN SENATE April 22, 2020 ___________ Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to establishing a sales tax exemption for energy storage 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 two new 2 subdivisions (ll) and (mm) to read as follows: 3 (ll) 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, residential energy storage systems 6 equipment and the service of installing such systems. For the purposes 7 of this subdivision, "residential energy storage systems equipment" 8 shall mean an arrangement or combination of components installed in a 9 residence that stores electricity for use at a later time to provide 10 heating, cooling, hot water and/or electricity. 11 (2) Receipts from the sale of electricity by a person primarily 12 engaged in the sale of energy storage system equipment and/or electric- 13 ity generated by such equipment pursuant to a written agreement under 14 which such electricity is generated by residential energy system storage 15 equipment that is: (A) owned by a person other than the purchaser of 16 such electricity; (B) installed on residential property of the purchaser 17 of such electricity; and (C) used to provide heating, cooling, hot water 18 or electricity. 19 (mm) The following shall be exempt from tax under this article: (1) 20 Receipts from the retail sale of, and consideration given or contracted 21 to be given for, or for the use of, commercial energy storage systems 22 equipment and the service of installing such systems. For the purposes 23 of this subdivision, "commercial energy storage systems equipment" shall 24 mean an arrangement or combination of components installed upon non-re- 25 sidential premises that stores electricity for use at a later time to 26 provide heating, cooling, hot water and/or electricity. Such arrangement 27 or components shall not include equipment that is part of a non-solar 28 energy system. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15984-01-0S. 8219 2 1 (2) Receipts from the sale of electricity by a person primarily 2 engaged in the sale of energy storage system equipment and/or electric- 3 ity generated by such equipment pursuant to a written agreement under 4 which the electricity is generated by commercial energy system equipment 5 that is: (A) owned by a person other than the purchaser of such elec- 6 tricity; (B) installed on the non-residential premises of the purchaser 7 of such electricity; and (C) used to provide heating, cooling, hot water 8 or electricity to such premises. 9 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 10 amended by section 2 of part WW and subparagraph (i) as separately 11 amended by section 5 of part Z of chapter 60 of the laws of 2016, is 12 amended to read as follows: 13 (1) Either, all of the taxes described in article twenty-eight of this 14 chapter, at the same uniform rate, as to which taxes all provisions of 15 the local laws, ordinances or resolutions imposing such taxes shall be 16 identical, except as to rate and except as otherwise provided, with the 17 corresponding provisions in such article twenty-eight, including the 18 definition and exemption provisions of such article, so far as the 19 provisions of such article twenty-eight can be made applicable to the 20 taxes imposed by such city or county and with such limitations and 21 special provisions as are set forth in this article. The taxes author- 22 ized under this subdivision may not be imposed by a city or county 23 unless the local law, ordinance or resolution imposes such taxes so as 24 to include all portions and all types of receipts, charges or rents, 25 subject to state tax under sections eleven hundred five and eleven 26 hundred ten of this chapter, except as otherwise provided. (i) Any 27 local law, ordinance or resolution enacted by any city of less than one 28 million or by any county or school district, imposing the taxes author- 29 ized by this subdivision, shall, notwithstanding any provision of law to 30 the contrary, exclude from the operation of such local taxes all sales 31 of tangible personal property for use or consumption directly and 32 predominantly in the production of tangible personal property, gas, 33 electricity, refrigeration or steam, for sale, by manufacturing, proc- 34 essing, generating, assembly, refining, mining or extracting; and all 35 sales of tangible personal property for use or consumption predominantly 36 either in the production of tangible personal property, for sale, by 37 farming or in a commercial horse boarding operation, or in both; and all 38 sales of fuel sold for use in commercial aircraft and general aviation 39 aircraft; and, unless such city, county or school district elects other- 40 wise, shall omit the provision for credit or refund contained in clause 41 six of subdivision (a) or subdivision (d) of section eleven hundred 42 nineteen of this chapter. (ii) Any local law, ordinance or resolution 43 enacted by any city, county or school district, imposing the taxes 44 authorized by this subdivision, shall omit the residential solar energy 45 systems equipment and electricity exemption provided for in subdivision 46 (ee), the commercial solar energy systems equipment and electricity 47 exemption provided for in subdivision (ii), the commercial fuel cell 48 electricity generating systems equipment and electricity generated by 49 such equipment exemption provided for in subdivision (kk), the residen- 50 tial energy storage systems equipment and electricity exemption provided 51 for in subdivision (ll), the commercial energy storage systems equipment 52 and electricity exemption provided for in subdivision (mm) and the 53 clothing and footwear exemption provided for in paragraph thirty of 54 subdivision (a) of section eleven hundred fifteen of this chapter, 55 unless such city, county or school district elects otherwise as to such 56 residential solar energy systems equipment and electricity exemption,S. 8219 3 1 such commercial solar energy systems equipment and electricity 2 exemption, commercial fuel cell electricity generating systems equipment 3 and electricity generated by such equipment exemption or such clothing 4 and footwear exemption. 5 § 3. Subdivision (d) of section 1210 of the tax law, as amended by 6 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 7 read as follows: 8 (d) A local law, ordinance or resolution imposing any tax pursuant to 9 this section, increasing or decreasing the rate of such tax, repealing 10 or suspending such tax, exempting from such tax the energy sources and 11 services described in paragraph three of subdivision (a) or of subdivi- 12 sion (b) of this section or changing the rate of tax imposed on such 13 energy sources and services or providing for the credit or refund 14 described in clause six of subdivision (a) of section eleven hundred 15 nineteen of this chapter, or electing or repealing the exemption for 16 residential solar equipment and electricity in subdivision (ee) of 17 section eleven hundred fifteen of this article, or the exemption for 18 commercial solar equipment and electricity in subdivision (ii) of 19 section eleven hundred fifteen of this article, or electing or repealing 20 the exemption for commercial fuel cell electricity generating systems 21 equipment and electricity generated by such equipment in subdivision 22 (kk) of section eleven hundred fifteen of this article, or the exemption 23 for residential energy storage equipment or electricity in subdivision 24 (ll) of section eleven hundred fifteen of this article, or the exemption 25 for commercial energy storage equipment and electricity in section (mm) 26 of section eleven hundred fifteen of this article must go into effect 27 only on one of the following dates: March first, June first, September 28 first or December first; provided, that a local law, ordinance or resol- 29 ution providing for the exemption described in paragraph thirty of 30 subdivision (a) of section eleven hundred fifteen of this chapter or 31 repealing any such exemption or a local law, ordinance or resolution 32 providing for a refund or credit described in subdivision (d) of section 33 eleven hundred nineteen of this chapter or repealing such provision so 34 provided must go into effect only on March first. No such local law, 35 ordinance or resolution shall be effective unless a certified copy of 36 such law, ordinance or resolution is mailed by registered or certified 37 mail to the commissioner at the commissioner's office in Albany at least 38 ninety days prior to the date it is to become effective. However, the 39 commissioner may waive and reduce such ninety-day minimum notice 40 requirement to a mailing of such certified copy by registered or certi- 41 fied mail within a period of not less than thirty days prior to such 42 effective date if the commissioner deems such action to be consistent 43 with the commissioner's duties under section twelve hundred fifty of 44 this article and the commissioner acts by resolution. Where the 45 restriction provided for in section twelve hundred twenty-three of this 46 article as to the effective date of a tax and the notice requirement 47 provided for therein are applicable and have not been waived, the 48 restriction and notice requirement in section twelve hundred twenty- 49 three of this article shall also apply. 50 § 4. This act shall take effect immediately.