Bill Text: NY S09505 | 2021-2022 | General Assembly | Introduced
Bill Title: Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2022-07-20 - REFERRED TO RULES [S09505 Detail]
Download: New_York-2021-S09505-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9505 IN SENATE July 20, 2022 ___________ Introduced by Sens. ORTT, SERINO, RATH -- read twice and ordered print- ed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to eliminating state sales and compensating use taxes on motor fuels and diesel motor fuels and authorizing localities to eliminate such taxes at the local level; and providing for the repeal of such provisions upon expiration thereof (Part A); to amend the tax law, in relation to exemptions from sales and use taxes; and providing for the repeal of such provisions upon expiration thereof (Part B); to amend the tax law, in relation to providing a sales tax exemption for housekeeping supplies; and provid- ing for the repeal of such provisions upon expiration thereof (Part C); and to amend the tax law, in relation to providing a sales tax exemption for ready-to-eat foods; and providing for the repeal of such provisions upon expiration thereof (Part D) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act enacts into law components of legislation relating 2 to establishing various exemptions from New York's sales and compensat- 3 ing use tax. Each component is wholly contained within a Part identi- 4 fied as Parts A through D. The effective date for each particular 5 provision contained within such Part is set forth in the last section of 6 such Part. Any provision in any section contained within a Part, includ- 7 ing the effective date of the Part, which makes a reference to a section 8 "of this act", when used in connection with that particular component, 9 shall be deemed to mean and refer to the corresponding section of the 10 Part in which it is found. Section three of this act sets forth the 11 general effective date of this act. 12 PART A 13 Section 1. Subdivision (a) of section 1115 of the tax law is amended 14 by adding a new paragraph 47 to read as follows: 15 (47) Motor fuel and diesel motor fuel. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13450-02-1S. 9505 2 1 § 2. Subdivision (b) of section 1107 of the tax law is amended by 2 adding a new clause 12 to read as follows: 3 (12) Except as otherwise provided by law, the exemption provided in 4 paragraph forty-seven of subdivision (a) of section eleven hundred 5 fifteen of this article relating to motor fuel and diesel motor fuel 6 shall be applicable pursuant to a local law, ordinance or resolution 7 adopted by a city subject to the provisions of this section. Such city 8 is empowered to adopt or repeal such a local law, ordinance or resol- 9 ution. Such adoption or repeal shall also be deemed to amend any local 10 law, ordinance or resolution enacted by such a city imposing taxes 11 pursuant to the authority of subdivision (a) of section twelve hundred 12 ten of this chapter. 13 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 14 amended by section 5 of part J of chapter 59 of the laws of 2021, is 15 amended to read as follows: 16 (1) Either, all of the taxes described in article twenty-eight of this 17 chapter, at the same uniform rate, as to which taxes all provisions of 18 the local laws, ordinances or resolutions imposing such taxes shall be 19 identical, except as to rate and except as otherwise provided, with the 20 corresponding provisions in such article twenty-eight, including the 21 definition and exemption provisions of such article, so far as the 22 provisions of such article twenty-eight can be made applicable to the 23 taxes imposed by such city or county and with such limitations and 24 special provisions as are set forth in this article. The taxes author- 25 ized under this subdivision may not be imposed by a city or county 26 unless the local law, ordinance or resolution imposes such taxes so as 27 to include all portions and all types of receipts, charges or rents, 28 subject to state tax under sections eleven hundred five and eleven 29 hundred ten of this chapter, except as otherwise provided. Notwith- 30 standing the foregoing, a tax imposed by a city or county authorized 31 under this subdivision shall not include the tax imposed on charges for 32 admission to race tracks and simulcast facilities under subdivision (f) 33 of section eleven hundred five of this chapter. (i) Any local law, ordi- 34 nance or resolution enacted by any city of less than one million or by 35 any county or school district, imposing the taxes authorized by this 36 subdivision, shall, notwithstanding any provision of law to the contra- 37 ry, exclude from the operation of such local taxes all sales of tangible 38 personal property for use or consumption directly and predominantly in 39 the production of tangible personal property, gas, electricity, refrig- 40 eration or steam, for sale, by manufacturing, processing, generating, 41 assembly, refining, mining or extracting; and all sales of tangible 42 personal property for use or consumption predominantly either in the 43 production of tangible personal property, for sale, by farming or in a 44 commercial horse boarding operation, or in both; and all sales of fuel 45 sold for use in commercial aircraft and general aviation aircraft; and, 46 unless such city, county or school district elects otherwise, shall omit 47 the provision for credit or refund contained in clause six of subdivi- 48 sion (a) or subdivision (d) of section eleven hundred nineteen of this 49 chapter. (ii) Any local law, ordinance or resolution enacted by any 50 city, county or school district, imposing the taxes authorized by this 51 subdivision, shall omit the residential solar energy systems equipment 52 and electricity exemption provided for in subdivision (ee), the commer- 53 cial solar energy systems equipment and electricity exemption provided 54 for in subdivision (ii), the commercial fuel cell electricity generating 55 systems equipment and electricity generated by such equipment exemption 56 provided for in subdivision (kk) and the clothing and footwear exemptionS. 9505 3 1 provided for in paragraph thirty of subdivision (a) of section eleven 2 hundred fifteen of this chapter, unless such city, county or school 3 district elects otherwise as to such residential solar energy systems 4 equipment and electricity exemption, such commercial solar energy 5 systems equipment and electricity exemption, commercial fuel cell elec- 6 tricity generating systems equipment and electricity generated by such 7 equipment exemption or such clothing and footwear exemption. Any local 8 law, ordinance or resolution enacted by any city, county or school 9 district, imposing the taxes authorized by this subdivision, shall omit 10 the motor fuel and diesel motor fuel exemption provided for in paragraph 11 forty-seven of subdivision (a) of section eleven hundred fifteen of this 12 chapter, unless such city, county or school district elects otherwise; 13 provided that if such a city having a population of one million or more 14 enacts the resolution described in subdivision (q) of this section or 15 repeals such resolution, such resolution or repeal shall also be deemed 16 to amend any local law, ordinance or resolution enacted by such a city 17 imposing such taxes pursuant to the authority of this subdivision, 18 whether or not such taxes are suspended at the time such city enacts its 19 resolution pursuant to subdivision (q) of this section or at the time of 20 any such repeal; provided, further, that any such local law, ordinance 21 or resolution and section eleven hundred seven of this chapter, as 22 deemed to be amended in the event a city of one million or more enacts a 23 resolution pursuant to the authority of subdivision (q) of this section, 24 shall be further amended, as provided in section twelve hundred eighteen 25 of this subpart, so that the motor fuel and diesel motor fuel exemption 26 in any such local law, ordinance or resolution or in such section eleven 27 hundred seven of this chapter is the same as the motor fuel and diesel 28 motor fuel exemption in paragraph forty-seven of subdivision (a) of 29 section eleven hundred fifteen of this chapter. (iii) Any local law, 30 ordinance or resolution enacted by any city, county or school district, 31 imposing the taxes authorized by this subdivision, shall omit the resi- 32 dential solar energy systems equipment and electricity exemption 33 provided for in subdivision (ee) of section eleven hundred fifteen of 34 this chapter, the commercial solar energy systems equipment and elec- 35 tricity exemption provided for in subdivision (ii) and the clothing and 36 footwear exemption provided for in paragraph thirty of subdivision (a) 37 of section eleven hundred fifteen of this chapter, unless such city, 38 county or school district elects otherwise as to either such residential 39 solar energy systems equipment and electricity exemption, such commer- 40 cial solar energy systems equipment and electricity exemption or such 41 clothing and footwear exemption. Any local law, ordinance or resolution 42 enacted by any city, county or school district, imposing the taxes 43 authorized by this subdivision, shall omit the mobile telecommunication 44 services exemption provided for in subdivision (cc) of section eleven 45 hundred fifteen of this chapter, unless such city, county or school 46 district elects otherwise; provided that if such a city having a popu- 47 lation of one million or more repeals a resolution described in former 48 subdivision (p) of this section, such repeal shall also be deemed to 49 amend any local law, ordinance or resolution enacted by such a city 50 imposing such taxes pursuant to the authority of this subdivision, 51 whether or not such taxes are suspended at the time such city repeals 52 its resolution enacted pursuant to former subdivision (p) of this 53 section; provided, further, that any such local law, ordinance or resol- 54 ution and section eleven hundred seven of this chapter, as deemed to be 55 amended in the event a city of one million or more repeals a resolution 56 enacted pursuant to the authority of former subdivision (p) of thisS. 9505 4 1 section, shall be further amended, as provided in section twelve hundred 2 eighteen of this subpart, so that the wireless telecommunications 3 services exemption in any such local law, ordinance or resolution or in 4 such section eleven hundred seven of this chapter is the same as the 5 mobile telecommunication services exemption in subdivision (cc) of 6 section eleven hundred fifteen of this chapter. (iv) Any local law, 7 ordinance or resolution enacted by any city, county or school district, 8 imposing the taxes authorized by this subdivision, shall omit the resi- 9 dential solar energy systems equipment and electricity exemption 10 provided for in subdivision (ee) of section eleven hundred fifteen of 11 this chapter, the commercial solar energy systems equipment and elec- 12 tricity exemption provided for in subdivision (ii) and the clothing and 13 footwear exemption provided for in paragraph thirty of subdivision (a) 14 of section eleven hundred fifteen of this chapter, unless such city, 15 county or school district elects otherwise as to either such residential 16 solar energy systems equipment and electricity exemption, such commer- 17 cial solar energy systems equipment and electricity exemption or such 18 clothing and footwear exemption. 19 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 20 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 21 read as follows: 22 (d) A local law, ordinance or resolution imposing any tax pursuant to 23 this section, increasing or decreasing the rate of such tax, repealing 24 or suspending such tax, exempting from such tax the energy sources and 25 services described in paragraph three of subdivision (a) or of subdivi- 26 sion (b) of this section or changing the rate of tax imposed on such 27 energy sources and services or providing for the credit or refund 28 described in clause six of subdivision (a) of section eleven hundred 29 nineteen of this chapter, or electing or repealing the exemption for 30 residential solar equipment and electricity in subdivision (ee) of 31 section eleven hundred fifteen of this article, or the exemption for 32 commercial solar equipment and electricity in subdivision (ii) of 33 section eleven hundred fifteen of this article, or electing or repealing 34 the exemption for commercial fuel cell electricity generating systems 35 equipment and electricity generated by such equipment in subdivision 36 (kk) of section eleven hundred fifteen of this article must go into 37 effect only on one of the following dates: March first, June first, 38 September first or December first; provided, that a local law, ordinance 39 or resolution providing for the exemption described in paragraph thirty 40 of subdivision (a) of section eleven hundred fifteen of this chapter or 41 repealing any such exemption or a local law, ordinance or resolution 42 providing for a refund or credit described in subdivision (d) of section 43 eleven hundred nineteen of this chapter or repealing such provision so 44 provided must go into effect only on March first; provided, further, 45 that a local law, ordinance or resolution providing for the exemption 46 described in paragraph forty-seven of subdivision (a) of section eleven 47 hundred fifteen of this chapter or repealing any such exemption so 48 provided and a resolution enacted pursuant to the authority of subdivi- 49 sion (q) of this section providing such exemption or repealing such 50 exemption so provided may go into effect immediately. No such local law, 51 ordinance or resolution shall be effective unless a certified copy of 52 such law, ordinance or resolution is mailed by registered or certified 53 mail to the commissioner at the commissioner's office in Albany at least 54 ninety days prior to the date it is to become effective. However, the 55 commissioner may waive and reduce such ninety-day minimum notice 56 requirement to a mailing of such certified copy by registered or certi-S. 9505 5 1 fied mail within a period of not less than thirty days prior to such 2 effective date if the commissioner deems such action to be consistent 3 with the commissioner's duties under section twelve hundred fifty of 4 this article and the commissioner acts by resolution. Where the 5 restriction provided for in section twelve hundred twenty-three of this 6 article as to the effective date of a tax and the notice requirement 7 provided for therein are applicable and have not been waived, the 8 restriction and notice requirement in section twelve hundred twenty- 9 three of this article shall also apply. 10 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 11 sion (q) to read as follows: 12 (q) Notwithstanding any other provision of state or local law, ordi- 13 nance or resolution to the contrary: 14 (1) Any city having a population of one million or more in which the 15 taxes imposed by section eleven hundred seven of this chapter are in 16 effect, acting through its local legislative body, is hereby authorized 17 and empowered to elect to provide the exemption from such taxes for the 18 same motor fuel and diesel motor fuel exempt from state sales and 19 compensating use taxes described in paragraph forty-seven of subdivision 20 (a) of section eleven hundred fifteen of this chapter by enacting a 21 resolution in the form set forth in paragraph two of this subdivision; 22 whereupon, upon compliance with the provisions of subdivisions (d) and 23 (e) of this section, such enactment of such resolution shall be deemed 24 to be an amendment to such section eleven hundred seven and such section 25 eleven hundred seven shall be deemed to incorporate such exemption as if 26 it had been duly enacted by the state legislature and approved by the 27 governor. 28 (2) Form of Resolution: Be it enacted by the (insert proper title of 29 local legislative body) as follows: 30 Section one. Receipts from sales of and consideration given or 31 contracted to be given for purchases of motor fuel and diesel motor fuel 32 exempt from state sales and compensating use taxes pursuant to paragraph 33 forty-seven of subdivision (a) of section eleven hundred fifteen of the 34 tax law shall also be exempt from sales and compensating use taxes 35 imposed in this jurisdiction. 36 Section two. This resolution shall take effect, (insert the date) and 37 shall apply to sales made and uses occurring on and after that date 38 although made or occurring under a prior contract. 39 § 6. The commissioner of taxation and finance is hereby authorized to 40 implement the provisions of this act with respect to the elimination of 41 the imposition of sales tax, additional taxes, and supplemental taxes on 42 diesel motor fuel and motor fuel and all other taxes so addressed by 43 this act. 44 § 7. This act shall take effect on the first day of the sales tax 45 quarterly period, as described in subdivision (b) of section 1136 of the 46 tax law, next commencing at least 90 days after this act shall have 47 become a law and shall apply in accordance with the applicable transi- 48 tional provisions of sections 1106 and 1217 of the tax law and shall 49 expire and be deemed repealed two years after such date; provided, 50 however that if section 5 of part J of chapter 59 of the laws of 2021 51 shall not have taken effect on or before such date then section three of 52 this act shall take effect on the same date and in the same manner as 53 such chapter of the laws of 2021, takes effect. 54 PART BS. 9505 6 1 Section 1. Paragraph 3 of subdivision (a) of section 1115 of the tax 2 law, as amended by chapter 201 of the laws of 1976, is amended to read 3 as follows: 4 (3) Drugs and medicines intended for use, internally or externally, in 5 the cure, mitigation, treatment or prevention of illnesses or diseases 6 in human beings, medical equipment (including component parts thereof) 7 and supplies required for such use or to correct or alleviate physical 8 incapacity, and products consumed by humans for the preservation of 9 health but not including cosmetics [or toilet articles] notwithstanding 10 the presence of medicinal ingredients therein or medical equipment 11 (including component parts thereof) and supplies, other than such drugs 12 and medicines, purchased at retail for use in performing medical and 13 similar services for compensation. 14 § 2. Subdivision (a) of section 1115 of the tax law is amended by 15 adding a new paragraph 48 to read as follows: 16 (48) Personal care products as determined by the commissioner. 17 § 3. Subdivision (b) of section 1107 of the tax law is amended by 18 adding a new clause 13 to read as follows: 19 (13) Except as otherwise provided by law, the exemption provided in 20 paragraph forty-eight of subdivision (a) of section eleven hundred 21 fifteen of this article relating to personal care products shall be 22 applicable pursuant to a local law, ordinance or resolution adopted by a 23 city subject to the provisions of this section. Such city is empowered 24 to adopt or repeal such a local law, ordinance or resolution. Such 25 adoption or repeal shall also be deemed to amend any local law, ordi- 26 nance or resolution enacted by such a city imposing taxes pursuant to 27 the authority of subdivision (a) of section twelve hundred ten of this 28 chapter. 29 § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 30 amended by section 5 of part J of chapter 59 of the laws of 2021, is 31 amended to read as follows: 32 (1) Either, all of the taxes described in article twenty-eight of this 33 chapter, at the same uniform rate, as to which taxes all provisions of 34 the local laws, ordinances or resolutions imposing such taxes shall be 35 identical, except as to rate and except as otherwise provided, with the 36 corresponding provisions in such article twenty-eight, including the 37 definition and exemption provisions of such article, so far as the 38 provisions of such article twenty-eight can be made applicable to the 39 taxes imposed by such city or county and with such limitations and 40 special provisions as are set forth in this article. The taxes author- 41 ized under this subdivision may not be imposed by a city or county 42 unless the local law, ordinance or resolution imposes such taxes so as 43 to include all portions and all types of receipts, charges or rents, 44 subject to state tax under sections eleven hundred five and eleven 45 hundred ten of this chapter, except as otherwise provided. Notwith- 46 standing the foregoing, a tax imposed by a city or county authorized 47 under this subdivision shall not include the tax imposed on charges for 48 admission to race tracks and simulcast facilities under subdivision (f) 49 of section eleven hundred five of this chapter. (i) Any local law, ordi- 50 nance or resolution enacted by any city of less than one million or by 51 any county or school district, imposing the taxes authorized by this 52 subdivision, shall, notwithstanding any provision of law to the contra- 53 ry, exclude from the operation of such local taxes all sales of tangible 54 personal property for use or consumption directly and predominantly in 55 the production of tangible personal property, gas, electricity, refrig- 56 eration or steam, for sale, by manufacturing, processing, generating,S. 9505 7 1 assembly, refining, mining or extracting; and all sales of tangible 2 personal property for use or consumption predominantly either in the 3 production of tangible personal property, for sale, by farming or in a 4 commercial horse boarding operation, or in both; and all sales of fuel 5 sold for use in commercial aircraft and general aviation aircraft; and, 6 unless such city, county or school district elects otherwise, shall omit 7 the provision for credit or refund contained in clause six of subdivi- 8 sion (a) or subdivision (d) of section eleven hundred nineteen of this 9 chapter. (ii) Any local law, ordinance or resolution enacted by any 10 city, county or school district, imposing the taxes authorized by this 11 subdivision, shall omit the residential solar energy systems equipment 12 and electricity exemption provided for in subdivision (ee), the commer- 13 cial solar energy systems equipment and electricity exemption provided 14 for in subdivision (ii), the commercial fuel cell electricity generating 15 systems equipment and electricity generated by such equipment exemption 16 provided for in subdivision (kk) and the clothing and footwear exemption 17 provided for in paragraph thirty of subdivision (a) of section eleven 18 hundred fifteen of this chapter, unless such city, county or school 19 district elects otherwise as to such residential solar energy systems 20 equipment and electricity exemption, such commercial solar energy 21 systems equipment and electricity exemption, commercial fuel cell elec- 22 tricity generating systems equipment and electricity generated by such 23 equipment exemption or such clothing and footwear exemption. Any local 24 law, ordinance or resolution enacted by any city, county or school 25 district, imposing the taxes authorized by this subdivision, shall omit 26 the personal care products exemption provided for in paragraph forty- 27 eight of subdivision (a) of section eleven hundred fifteen of this chap- 28 ter, unless such city, county or school district elects otherwise; 29 provided that if such a city having a population of one million or more 30 enacts the resolution described in subdivision (r) of this section or 31 repeals such resolution, such resolution or repeal shall also be deemed 32 to amend any local law, ordinance or resolution enacted by such a city 33 imposing such taxes pursuant to the authority of this subdivision, 34 whether or not such taxes are suspended at the time such city enacts its 35 resolution pursuant to subdivision (r) of this section or at the time of 36 such repeal; provided, further, that any such local law, ordinance or 37 resolution and section eleven hundred seven of this chapter, as deemed 38 to be amended in the event a city of one million or more enacts a resol- 39 ution pursuant to the authority of subdivision (r) of this section, 40 shall be further amended, as provided in section twelve hundred eighteen 41 of this subpart, so that the personal care products exemption in any 42 such local law, ordinance or resolution or in such section eleven 43 hundred seven of this chapter is the same as the personal care products 44 exemption in paragraph forty-eight of subdivision (a) of section eleven 45 hundred fifteen of this chapter. (iii) Any local law, ordinance or 46 resolution enacted by any city, county or school district, imposing the 47 taxes authorized by this subdivision, shall omit the residential solar 48 energy systems equipment and electricity exemption provided for in 49 subdivision (ee) of section eleven hundred fifteen of this chapter, the 50 commercial solar energy systems equipment and electricity exemption 51 provided for in subdivision (ii) and the clothing and footwear exemption 52 provided for in paragraph thirty of subdivision (a) of section eleven 53 hundred fifteen of this chapter, unless such city, county or school 54 district elects otherwise as to either such residential solar energy 55 systems equipment and electricity exemption, such commercial solar ener- 56 gy systems equipment and electricity exemption or such clothing andS. 9505 8 1 footwear exemption. Any local law, ordinance or resolution enacted by 2 any city, county or school district, imposing the taxes authorized by 3 this subdivision, shall omit the mobile telecommunication services 4 exemption provided for in subdivision (cc) of section eleven hundred 5 fifteen of this chapter, unless such city, county or school district 6 elects otherwise; provided that if such a city having a population of 7 one million or more repeals a resolution described in former subdivision 8 (p) of this section, such repeal shall also be deemed to amend any local 9 law, ordinance or resolution enacted by such a city imposing such taxes 10 pursuant to the authority of this subdivision, whether or not such taxes 11 are suspended at the time such city repeals its resolution enacted 12 pursuant to former subdivision (p) of this section; provided, further, 13 that any such local law, ordinance or resolution and section eleven 14 hundred seven of this chapter, as deemed to be amended in the event a 15 city of one million or more repeals a resolution enacted pursuant to the 16 authority of former subdivision (p) of this section, shall be further 17 amended, as provided in section twelve hundred eighteen of this subpart, 18 so that the wireless telecommunications services exemption in any such 19 local law, ordinance or resolution or in such section eleven hundred 20 seven of this chapter is the same as the mobile telecommunication 21 services exemption in subdivision (cc) of section eleven hundred fifteen 22 of this chapter. (iv) Any local law, ordinance or resolution enacted by 23 any city, county or school district, imposing the taxes authorized by 24 this subdivision, shall omit the residential solar energy systems equip- 25 ment and electricity exemption provided for in subdivision (ee) of 26 section eleven hundred fifteen of this chapter, the commercial solar 27 energy systems equipment and electricity exemption provided for in 28 subdivision (ii) and the clothing and footwear exemption provided for in 29 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 30 this chapter, unless such city, county or school district elects other- 31 wise as to either such residential solar energy systems equipment and 32 electricity exemption, such commercial solar energy systems equipment 33 and electricity exemption or such clothing and footwear exemption. 34 § 5. Subdivision (d) of section 1210 of the tax law, as amended by 35 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 36 read as follows: 37 (d) A local law, ordinance or resolution imposing any tax pursuant to 38 this section, increasing or decreasing the rate of such tax, repealing 39 or suspending such tax, exempting from such tax the energy sources and 40 services described in paragraph three of subdivision (a) or of subdivi- 41 sion (b) of this section or changing the rate of tax imposed on such 42 energy sources and services or providing for the credit or refund 43 described in clause six of subdivision (a) of section eleven hundred 44 nineteen of this chapter, or electing or repealing the exemption for 45 residential solar equipment and electricity in subdivision (ee) of 46 section eleven hundred fifteen of this article, or the exemption for 47 commercial solar equipment and electricity in subdivision (ii) of 48 section eleven hundred fifteen of this article, or electing or repealing 49 the exemption for commercial fuel cell electricity generating systems 50 equipment and electricity generated by such equipment in subdivision 51 (kk) of section eleven hundred fifteen of this article must go into 52 effect only on one of the following dates: March first, June first, 53 September first or December first; provided, that a local law, ordinance 54 or resolution providing for the exemption described in paragraph thirty 55 of subdivision (a) of section eleven hundred fifteen of this chapter or 56 repealing any such exemption or a local law, ordinance or resolutionS. 9505 9 1 providing for a refund or credit described in subdivision (d) of section 2 eleven hundred nineteen of this chapter or repealing such provision so 3 provided must go into effect only on March first; provided, further, 4 that a local law, ordinance or resolution providing for the exemption 5 described in paragraph forty-eight of subdivision (a) of section eleven 6 hundred fifteen of this chapter or repealing any such exemption so 7 provided and a resolution enacted pursuant to the authority of subdivi- 8 sion (r) of this section providing such exemption or repealing such 9 exemption so provided may go into effect immediately. No such local law, 10 ordinance or resolution shall be effective unless a certified copy of 11 such law, ordinance or resolution is mailed by registered or certified 12 mail to the commissioner at the commissioner's office in Albany at least 13 ninety days prior to the date it is to become effective. However, the 14 commissioner may waive and reduce such ninety-day minimum notice 15 requirement to a mailing of such certified copy by registered or certi- 16 fied mail within a period of not less than thirty days prior to such 17 effective date if the commissioner deems such action to be consistent 18 with the commissioner's duties under section twelve hundred fifty of 19 this article and the commissioner acts by resolution. Where the 20 restriction provided for in section twelve hundred twenty-three of this 21 article as to the effective date of a tax and the notice requirement 22 provided for therein are applicable and have not been waived, the 23 restriction and notice requirement in section twelve hundred twenty- 24 three of this article shall also apply. 25 § 6. Section 1210 of the tax law is amended by adding a new subdivi- 26 sion (r) to read as follows: 27 (r) Notwithstanding any other provision of state or local law, ordi- 28 nance or resolution to the contrary: (1) Any city having a population of 29 one million or more in which the taxes imposed by section eleven hundred 30 seven of this chapter are in effect, acting through its local legisla- 31 tive body, is hereby authorized and empowered to elect to provide the 32 exemption from such taxes for the same personal care products exempt 33 from state sales and compensating use taxes described in paragraph 34 forty-eight of subdivision (a) of section eleven hundred fifteen of this 35 chapter by enacting a resolution in the form set forth in paragraph two 36 of this subdivision; whereupon, upon compliance with the provisions of 37 subdivisions (d) and (e) of this section, such enactment of such resol- 38 ution shall be deemed to be an amendment to such section eleven hundred 39 seven and such section eleven hundred seven shall be deemed to incorpo- 40 rate such exemption as if it had been duly enacted by the state legisla- 41 ture and approved by the governor. 42 (2) Form of resolution: Be it enacted by the (insert proper title of 43 local legislative body) as follows: 44 Section one. Receipts from sales of and consideration given or 45 contracted to be given for purchases of personal care products exempt 46 from state sales and compensating use taxes pursuant to paragraph 47 forty-eight of subdivision (a) of section eleven hundred fifteen of the 48 tax law shall also be exempt from sales and compensating use taxes 49 imposed in this jurisdiction. 50 Section two. This resolution shall take effect, (insert the date) and 51 shall apply to sales made and uses occurring on and after that date 52 although made or occurring under a prior contract. 53 § 7. The commissioner of taxation and finance is hereby authorized to 54 implement the provisions of this act with respect to the elimination of 55 the imposition of sales tax, additional taxes, and supplemental taxes on 56 personal care products and all other taxes so addressed by this act.S. 9505 10 1 § 8. This act shall take effect on the first day of the sales tax 2 quarterly period, as described in subdivision (b) of section 1136 of the 3 tax law, beginning at least 90 days after the date this act shall have 4 become a law and shall apply in accordance with the applicable transi- 5 tional provisions of sections 1106 and 1217 of the tax law and shall 6 expire and be deemed repealed two years after such date; provided, 7 however that if section 5 of part J of chapter 59 of the laws of 2021 8 shall not have taken effect on or before such date then section four of 9 this act shall take effect on the same date and in the same manner as 10 such chapter of the laws of 2021, takes effect. 11 PART C 12 Section 1. Subdivision (a) of section 1115 of the tax law is amended 13 by adding a new paragraph 49 to read as follows: 14 (49) Housekeeping supplies as determined by the commissioner. 15 § 2. Subdivision (b) of section 1107 of the tax law is amended by 16 adding a new clause 14 to read as follows: 17 (14) Except as otherwise provided by law, the exemption provided in 18 paragraph forty-nine of subdivision (a) of section eleven hundred 19 fifteen of this article relating to housekeeping supplies shall be 20 applicable pursuant to a local law, ordinance or resolution adopted by a 21 city subject to the provisions of this section. Such city is empowered 22 to adopt or repeal such a local law, ordinance or resolution. Such 23 adoption or repeal shall also be deemed to amend any local law, ordi- 24 nance or resolution enacted by such a city imposing taxes pursuant to 25 the authority of subdivision (a) of section twelve hundred ten of this 26 chapter. 27 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, 28 as amended by section 5 of part J of chapter 59 of the laws of 2021, is 29 amended to read as follows: 30 (1) Either, all of the taxes described in article twenty-eight of this 31 chapter, at the same uniform rate, as to which taxes all provisions of 32 the local laws, ordinances or resolutions imposing such taxes shall be 33 identical, except as to rate and except as otherwise provided, with the 34 corresponding provisions in such article twenty-eight, including the 35 definition and exemption provisions of such article, so far as the 36 provisions of such article twenty-eight can be made applicable to the 37 taxes imposed by such city or county and with such limitations and 38 special provisions as are set forth in this article. The taxes author- 39 ized under this subdivision may not be imposed by a city or county 40 unless the local law, ordinance or resolution imposes such taxes so as 41 to include all portions and all types of receipts, charges or rents, 42 subject to state tax under sections eleven hundred five and eleven 43 hundred ten of this chapter, except as otherwise provided. Notwith- 44 standing the foregoing, a tax imposed by a city or county authorized 45 under this subdivision shall not include the tax imposed on charges for 46 admission to race tracks and simulcast facilities under subdivision (f) 47 of section eleven hundred five of this chapter. (i) Any local law, ordi- 48 nance or resolution enacted by any city of less than one million or by 49 any county or school district, imposing the taxes authorized by this 50 subdivision, shall, notwithstanding any provision of law to the contra- 51 ry, exclude from the operation of such local taxes all sales of tangible 52 personal property for use or consumption directly and predominantly in 53 the production of tangible personal property, gas, electricity, refrig- 54 eration or steam, for sale, by manufacturing, processing, generating,S. 9505 11 1 assembly, refining, mining or extracting; and all sales of tangible 2 personal property for use or consumption predominantly either in the 3 production of tangible personal property, for sale, by farming or in a 4 commercial horse boarding operation, or in both; and all sales of fuel 5 sold for use in commercial aircraft and general aviation aircraft; and, 6 unless such city, county or school district elects otherwise, shall omit 7 the provision for credit or refund contained in clause six of subdivi- 8 sion (a) or subdivision (d) of section eleven hundred nineteen of this 9 chapter. (ii) Any local law, ordinance or resolution enacted by any 10 city, county or school district, imposing the taxes authorized by this 11 subdivision, shall omit the residential solar energy systems equipment 12 and electricity exemption provided for in subdivision (ee), the commer- 13 cial solar energy systems equipment and electricity exemption provided 14 for in subdivision (ii), the commercial fuel cell electricity generating 15 systems equipment and electricity generated by such equipment exemption 16 provided for in subdivision (kk) and the clothing and footwear exemption 17 provided for in paragraph thirty of subdivision (a) of section eleven 18 hundred fifteen of this chapter, unless such city, county or school 19 district elects otherwise as to such residential solar energy systems 20 equipment and electricity exemption, such commercial solar energy 21 systems equipment and electricity exemption, commercial fuel cell elec- 22 tricity generating systems equipment and electricity generated by such 23 equipment exemption or such clothing and footwear exemption. Any local 24 law, ordinance or resolution enacted by any city, county or school 25 district, imposing the taxes authorized by this subdivision, shall omit 26 the housekeeping supplies exemption provided for in paragraph forty-nine 27 of subdivision (a) of section eleven hundred fifteen of this chapter, 28 unless such city, county or school district elects otherwise; provided 29 that if such a city having a population of one million or more enacts 30 the resolution described in subdivision (s) of this section or repeals 31 such resolution, such resolution or repeal shall also be deemed to amend 32 any local law, ordinance or resolution enacted by such a city imposing 33 such taxes pursuant to the authority of this subdivision, whether or not 34 such taxes are suspended at the time such city enacts its resolution 35 pursuant to subdivision (s) of this section or at the time of such 36 repeal; provided, further, that any such local law, ordinance or resol- 37 ution and section eleven hundred seven of this chapter, as deemed to be 38 amended in the event a city of one million or more enacts a resolution 39 pursuant to the authority of subdivision (s) of this section, shall be 40 further amended, as provided in section twelve hundred eighteen of this 41 subpart, so that the housekeeping supplies exemption in any such local 42 law, ordinance or resolution or in such section eleven hundred seven of 43 this chapter is the same as the housekeeping supplies exemption in para- 44 graph forty-nine of subdivision (a) of section eleven hundred fifteen of 45 this chapter. (iii) Any local law, ordinance or resolution enacted by 46 any city, county or school district, imposing the taxes authorized by 47 this subdivision, shall omit the residential solar energy systems equip- 48 ment and electricity exemption provided for in subdivision (ee) of 49 section eleven hundred fifteen of this chapter, the commercial solar 50 energy systems equipment and electricity exemption provided for in 51 subdivision (ii) and the clothing and footwear exemption provided for in 52 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 53 this chapter, unless such city, county or school district elects other- 54 wise as to either such residential solar energy systems equipment and 55 electricity exemption, such commercial solar energy systems equipment 56 and electricity exemption or such clothing and footwear exemption. AnyS. 9505 12 1 local law, ordinance or resolution enacted by any city, county or school 2 district, imposing the taxes authorized by this subdivision, shall omit 3 the mobile telecommunication services exemption provided for in subdivi- 4 sion (cc) of section eleven hundred fifteen of this chapter, unless such 5 city, county or school district elects otherwise; provided that if such 6 a city having a population of one million or more repeals a resolution 7 described in former subdivision (p) of this section, such repeal shall 8 also be deemed to amend any local law, ordinance or resolution enacted 9 by such a city imposing such taxes pursuant to the authority of this 10 subdivision, whether or not such taxes are suspended at the time such 11 city repeals its resolution enacted pursuant to former subdivision (p) 12 of this section; provided, further, that any such local law, ordinance 13 or resolution and section eleven hundred seven of this chapter, as 14 deemed to be amended in the event a city of one million or more repeals 15 a resolution enacted pursuant to the authority of former subdivision (p) 16 of this section, shall be further amended, as provided in section twelve 17 hundred eighteen of this subpart, so that the wireless telecommuni- 18 cations services exemption in any such local law, ordinance or resol- 19 ution or in such section eleven hundred seven of this chapter is the 20 same as the mobile telecommunication services exemption in subdivision 21 (cc) of section eleven hundred fifteen of this chapter. (iv) Any local 22 law, ordinance or resolution enacted by any city, county or school 23 district, imposing the taxes authorized by this subdivision, shall omit 24 the residential solar energy systems equipment and electricity exemption 25 provided for in subdivision (ee) of section eleven hundred fifteen of 26 this chapter, the commercial solar energy systems equipment and elec- 27 tricity exemption provided for in subdivision (ii) and the clothing and 28 footwear exemption provided for in paragraph thirty of subdivision (a) 29 of section eleven hundred fifteen of this chapter, unless such city, 30 county or school district elects otherwise as to either such residential 31 solar energy systems equipment and electricity exemption, such commer- 32 cial solar energy systems equipment and electricity exemption or such 33 clothing and footwear exemption. 34 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 35 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 36 read as follows: 37 (d) A local law, ordinance or resolution imposing any tax pursuant to 38 this section, increasing or decreasing the rate of such tax, repealing 39 or suspending such tax, exempting from such tax the energy sources and 40 services described in paragraph three of subdivision (a) or of subdivi- 41 sion (b) of this section or changing the rate of tax imposed on such 42 energy sources and services or providing for the credit or refund 43 described in clause six of subdivision (a) of section eleven hundred 44 nineteen of this chapter, or electing or repealing the exemption for 45 residential solar equipment and electricity in subdivision (ee) of 46 section eleven hundred fifteen of this article, or the exemption for 47 commercial solar equipment and electricity in subdivision (ii) of 48 section eleven hundred fifteen of this article, or electing or repealing 49 the exemption for commercial fuel cell electricity generating systems 50 equipment and electricity generated by such equipment in subdivision 51 (kk) of section eleven hundred fifteen of this article must go into 52 effect only on one of the following dates: March first, June first, 53 September first or December first; provided, that a local law, ordinance 54 or resolution providing for the exemption described in paragraph thirty 55 of subdivision (a) of section eleven hundred fifteen of this chapter or 56 repealing any such exemption or a local law, ordinance or resolutionS. 9505 13 1 providing for a refund or credit described in subdivision (d) of section 2 eleven hundred nineteen of this chapter or repealing such provision so 3 provided must go into effect only on March first; provided, further, 4 that a local law, ordinance or resolution providing for the exemption 5 described in paragraph forty-nine of subdivision (a) of section eleven 6 hundred fifteen of this chapter or repealing any such exemption so 7 provided and a resolution enacted pursuant to the authority of subdivi- 8 sion (s) of this section providing such exemption or repealing such 9 exemption so provided may go into effect immediately. No such local law, 10 ordinance or resolution shall be effective unless a certified copy of 11 such law, ordinance or resolution is mailed by registered or certified 12 mail to the commissioner at the commissioner's office in Albany at least 13 ninety days prior to the date it is to become effective. However, the 14 commissioner may waive and reduce such ninety-day minimum notice 15 requirement to a mailing of such certified copy by registered or certi- 16 fied mail within a period of not less than thirty days prior to such 17 effective date if the commissioner deems such action to be consistent 18 with the commissioner's duties under section twelve hundred fifty of 19 this article and the commissioner acts by resolution. Where the 20 restriction provided for in section twelve hundred twenty-three of this 21 article as to the effective date of a tax and the notice requirement 22 provided for therein are applicable and have not been waived, the 23 restriction and notice requirement in section twelve hundred twenty- 24 three of this article shall also apply. 25 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 26 sion (s) to read as follows: 27 (s) Notwithstanding any other provision of state or local law, ordi- 28 nance or resolution to the contrary: (1) Any city having a population of 29 one million or more in which the taxes imposed by section eleven hundred 30 seven of this chapter are in effect, acting through its local legisla- 31 tive body, is hereby authorized and empowered to elect to provide the 32 exemption from such taxes for the same housekeeping supplies exempt from 33 state sales and compensating use taxes described in paragraph forty-nine 34 of subdivision (a) of section eleven hundred fifteen of this chapter by 35 enacting a resolution in the form set forth in paragraph two of this 36 subdivision; whereupon, upon compliance with the provisions of subdivi- 37 sions (d) and (e) of this section, such enactment of such resolution 38 shall be deemed to be an amendment to such section eleven hundred seven 39 and such section eleven hundred seven shall be deemed to incorporate 40 such exemption as if it had been duly enacted by the state legislature 41 and approved by the governor. 42 (2) Form of resolution: Be it enacted by the (insert proper title of 43 local legislative body) as follows: 44 Section one. Receipts from sales of and consideration given or 45 contracted to be given for purchases of housekeeping supplies exempt 46 from state sales and compensating use taxes pursuant to paragraph 47 forty-nine of subdivision (a) of section eleven hundred fifteen of the 48 tax law shall also be exempt from sales and compensating use taxes 49 imposed in this jurisdiction. 50 Section two. This resolution shall take effect, (insert the date) and 51 shall apply to sales made and uses occurring on and after that date 52 although made or occurring under a prior contract. 53 § 6. The commissioner of taxation and finance is hereby authorized to 54 implement the provisions of this act with respect to the elimination of 55 the imposition of sales tax, additional taxes, and supplemental taxes on 56 housekeeping supplies and all other taxes so addressed by this act.S. 9505 14 1 § 7. This act shall take effect on the first day of the sales tax 2 quarterly period, as described in subdivision (b) of section 1136 of the 3 tax law, beginning at least 90 days after the date this act shall have 4 become a law and shall apply in accordance with the applicable transi- 5 tional provisions of sections 1106 and 1217 of the tax law and shall 6 expire and be deemed repealed two years after such date; provided, 7 however that if section 5 of part J of chapter 59 of the laws of 2021 8 shall not have taken effect on or before such date then section three of 9 this act shall take effect on the same date and in the same manner as 10 such chapter of the laws of 2021, takes effect. 11 PART D 12 Section 1. Subdivision (a) of section 1115 of the tax law is amended 13 by adding a new paragraph (1-a) to read as follows: 14 (1-a) Food which is sold heated or prepared, including food sold at 15 grocery stores, restaurants, diners, taverns, food trucks, and food 16 courts at a mall and food that is catered. 17 § 2. Subdivision (b) of section 1107 of the tax law is amended by 18 adding a new clause 15 to read as follows: 19 (15) Except as otherwise provided by law, the exemption provided in 20 paragraph one-a of subdivision (a) of section eleven hundred fifteen of 21 this article relating to heated or prepared foods shall be applicable 22 pursuant to a local law, ordinance or resolution adopted by a city 23 subject to the provisions of this section. Such city is empowered to 24 adopt or repeal such a local law, ordinance or resolution. Such adoption 25 or repeal shall also be deemed to amend any local law, ordinance or 26 resolution enacted by such a city imposing taxes pursuant to the author- 27 ity of subdivision (a) of section twelve hundred ten of this chapter. 28 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 29 amended by section 5 of part J of chapter 59 of the laws of 2021, is 30 amended to read as follows: 31 (1) Either, all of the taxes described in article twenty-eight of this 32 chapter, at the same uniform rate, as to which taxes all provisions of 33 the local laws, ordinances or resolutions imposing such taxes shall be 34 identical, except as to rate and except as otherwise provided, with the 35 corresponding provisions in such article twenty-eight, including the 36 definition and exemption provisions of such article, so far as the 37 provisions of such article twenty-eight can be made applicable to the 38 taxes imposed by such city or county and with such limitations and 39 special provisions as are set forth in this article. The taxes author- 40 ized under this subdivision may not be imposed by a city or county 41 unless the local law, ordinance or resolution imposes such taxes so as 42 to include all portions and all types of receipts, charges or rents, 43 subject to state tax under sections eleven hundred five and eleven 44 hundred ten of this chapter, except as otherwise provided. Notwith- 45 standing the foregoing, a tax imposed by a city or county authorized 46 under this subdivision shall not include the tax imposed on charges for 47 admission to race tracks and simulcast facilities under subdivision (f) 48 of section eleven hundred five of this chapter. (i) Any local law, ordi- 49 nance or resolution enacted by any city of less than one million or by 50 any county or school district, imposing the taxes authorized by this 51 subdivision, shall, notwithstanding any provision of law to the contra- 52 ry, exclude from the operation of such local taxes all sales of tangible 53 personal property for use or consumption directly and predominantly in 54 the production of tangible personal property, gas, electricity, refrig-S. 9505 15 1 eration or steam, for sale, by manufacturing, processing, generating, 2 assembly, refining, mining or extracting; and all sales of tangible 3 personal property for use or consumption predominantly either in the 4 production of tangible personal property, for sale, by farming or in a 5 commercial horse boarding operation, or in both; and all sales of fuel 6 sold for use in commercial aircraft and general aviation aircraft; and, 7 unless such city, county or school district elects otherwise, shall omit 8 the provision for credit or refund contained in clause six of subdivi- 9 sion (a) or subdivision (d) of section eleven hundred nineteen of this 10 chapter. (ii) Any local law, ordinance or resolution enacted by any 11 city, county or school district, imposing the taxes authorized by this 12 subdivision, shall omit the residential solar energy systems equipment 13 and electricity exemption provided for in subdivision (ee), the commer- 14 cial solar energy systems equipment and electricity exemption provided 15 for in subdivision (ii), the commercial fuel cell electricity generating 16 systems equipment and electricity generated by such equipment exemption 17 provided for in subdivision (kk) and the clothing and footwear exemption 18 provided for in paragraph thirty of subdivision (a) of section eleven 19 hundred fifteen of this chapter, unless such city, county or school 20 district elects otherwise as to such residential solar energy systems 21 equipment and electricity exemption, such commercial solar energy 22 systems equipment and electricity exemption, commercial fuel cell elec- 23 tricity generating systems equipment and electricity generated by such 24 equipment exemption or such clothing and footwear exemption. Any local 25 law, ordinance or resolution enacted by any city, county or school 26 district, imposing the taxes authorized by this subdivision, shall omit 27 the hot or prepared food items exemption provided for in paragraph one-a 28 of subdivision (a) of section eleven hundred fifteen of this chapter, 29 unless such city, county or school district elects otherwise; provided 30 that if such a city having a population of one million or more enacts 31 the resolution described in subdivision (t) of this section or repeals 32 such resolution, such resolution or repeal shall also be deemed to amend 33 any local law, ordinance or resolution enacted by such a city imposing 34 such taxes pursuant to the authority of this subdivision, whether or not 35 such taxes are suspended at the time such city enacts its resolution 36 pursuant to subdivision (t) of this section or at the time of such 37 repeal; provided, further, that any such local law, ordinance or resol- 38 ution and section eleven hundred seven of this chapter, as deemed to be 39 amended in the event a city of one million or more enacts a resolution 40 pursuant to the authority of subdivision (t) of this section, shall be 41 further amended, as provided in section twelve hundred eighteen of this 42 subpart, so that the hot or prepared food items exemption in any such 43 local law, ordinance or resolution or in such section eleven hundred 44 seven of this chapter is the same as the hot or prepared food items 45 exemption in paragraph one-a of subdivision (a) of section eleven 46 hundred fifteen of this chapter. (iii) Any local law, ordinance or 47 resolution enacted by any city, county or school district, imposing the 48 taxes authorized by this subdivision, shall omit the residential solar 49 energy systems equipment and electricity exemption provided for in 50 subdivision (ee) of section eleven hundred fifteen of this chapter, the 51 commercial solar energy systems equipment and electricity exemption 52 provided for in subdivision (ii) and the clothing and footwear exemption 53 provided for in paragraph thirty of subdivision (a) of section eleven 54 hundred fifteen of this chapter, unless such city, county or school 55 district elects otherwise as to either such residential solar energy 56 systems equipment and electricity exemption, such commercial solar ener-S. 9505 16 1 gy systems equipment and electricity exemption or such clothing and 2 footwear exemption. Any local law, ordinance or resolution enacted by 3 any city, county or school district, imposing the taxes authorized by 4 this subdivision, shall omit the mobile telecommunication services 5 exemption provided for in subdivision (cc) of section eleven hundred 6 fifteen of this chapter, unless such city, county or school district 7 elects otherwise; provided that if such a city having a population of 8 one million or more repeals a resolution described in former subdivision 9 (p) of this section, such repeal shall also be deemed to amend any local 10 law, ordinance or resolution enacted by such a city imposing such taxes 11 pursuant to the authority of this subdivision, whether or not such taxes 12 are suspended at the time such city repeals its resolution enacted 13 pursuant to former subdivision (p) of this section; provided, further, 14 that any such local law, ordinance or resolution and section eleven 15 hundred seven of this chapter, as deemed to be amended in the event a 16 city of one million or more repeals a resolution enacted pursuant to the 17 authority of former subdivision (p) of this section, shall be further 18 amended, as provided in section twelve hundred eighteen of this subpart, 19 so that the wireless telecommunications services exemption in any such 20 local law, ordinance or resolution or in such section eleven hundred 21 seven of this chapter is the same as the mobile telecommunication 22 services exemption in subdivision (cc) of section eleven hundred fifteen 23 of this chapter. (iv) Any local law, ordinance or resolution enacted by 24 any city, county or school district, imposing the taxes authorized by 25 this subdivision, shall omit the residential solar energy systems equip- 26 ment and electricity exemption provided for in subdivision (ee) of 27 section eleven hundred fifteen of this chapter, the commercial solar 28 energy systems equipment and electricity exemption provided for in 29 subdivision (ii) and the clothing and footwear exemption provided for in 30 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 31 this chapter, unless such city, county or school district elects other- 32 wise as to either such residential solar energy systems equipment and 33 electricity exemption, such commercial solar energy systems equipment 34 and electricity exemption or such clothing and footwear exemption. 35 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 36 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 37 read as follows: 38 (d) A local law, ordinance or resolution imposing any tax pursuant to 39 this section, increasing or decreasing the rate of such tax, repealing 40 or suspending such tax, exempting from such tax the energy sources and 41 services described in paragraph three of subdivision (a) or of subdivi- 42 sion (b) of this section or changing the rate of tax imposed on such 43 energy sources and services or providing for the credit or refund 44 described in clause six of subdivision (a) of section eleven hundred 45 nineteen of this chapter, or electing or repealing the exemption for 46 residential solar equipment and electricity in subdivision (ee) of 47 section eleven hundred fifteen of this article, or the exemption for 48 commercial solar equipment and electricity in subdivision (ii) of 49 section eleven hundred fifteen of this article, or electing or repealing 50 the exemption for commercial fuel cell electricity generating systems 51 equipment and electricity generated by such equipment in subdivision 52 (kk) of section eleven hundred fifteen of this article must go into 53 effect only on one of the following dates: March first, June first, 54 September first or December first; provided, that a local law, ordinance 55 or resolution providing for the exemption described in paragraph thirty 56 of subdivision (a) of section eleven hundred fifteen of this chapter orS. 9505 17 1 repealing any such exemption or a local law, ordinance or resolution 2 providing for a refund or credit described in subdivision (d) of section 3 eleven hundred nineteen of this chapter or repealing such provision so 4 provided must go into effect only on March first; provided, further, 5 that a local law, ordinance or resolution providing for the exemption 6 described in paragraph one-a of subdivision (a) of section eleven 7 hundred fifteen of this chapter or repealing any such exemption so 8 provided and a resolution enacted pursuant to the authority of subdivi- 9 sion (t) of this section providing such exemption or repealing such 10 exemption so provided may go into effect immediately. No such local law, 11 ordinance or resolution shall be effective unless a certified copy of 12 such law, ordinance or resolution is mailed by registered or certified 13 mail to the commissioner at the commissioner's office in Albany at least 14 ninety days prior to the date it is to become effective. However, the 15 commissioner may waive and reduce such ninety-day minimum notice 16 requirement to a mailing of such certified copy by registered or certi- 17 fied mail within a period of not less than thirty days prior to such 18 effective date if the commissioner deems such action to be consistent 19 with the commissioner's duties under section twelve hundred fifty of 20 this article and the commissioner acts by resolution. Where the 21 restriction provided for in section twelve hundred twenty-three of this 22 article as to the effective date of a tax and the notice requirement 23 provided for therein are applicable and have not been waived, the 24 restriction and notice requirement in section twelve hundred twenty- 25 three of this article shall also apply. 26 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 27 sion (t) to read as follows: 28 (t) Notwithstanding any other provision of state or local law, ordi- 29 nance or resolution to the contrary: (1) Any city having a population of 30 one million or more in which the taxes imposed by section eleven hundred 31 seven of this chapter are in effect, acting through its local legisla- 32 tive body, is hereby authorized and empowered to elect to provide the 33 exemption from such taxes for the same hot or prepared food items exempt 34 from state sales and compensating use taxes described in paragraph one-a 35 of subdivision (a) of section eleven hundred fifteen of this chapter by 36 enacting a resolution in the form set forth in paragraph two of this 37 subdivision; whereupon, upon compliance with the provisions of subdivi- 38 sions (d) and (e) of this section, such enactment of such resolution 39 shall be deemed to be an amendment to such section eleven hundred seven 40 and such section eleven hundred seven shall be deemed to incorporate 41 such exemption as if it had been duly enacted by the state legislature 42 and approved by the governor. 43 (2) Form of resolution: Be it enacted by the (insert proper title of 44 local legislative body) as follows: 45 Section one. Receipts from sales of and consideration given or 46 contracted to be given for purchases of hot or prepared food items 47 exempt from state sales and compensating use taxes pursuant to paragraph 48 one-a of subdivision (a) of section eleven hundred fifteen of this chap- 49 ter shall also be exempt from sales and compensating use taxes imposed 50 in this jurisdiction. 51 Section two. This resolution shall take effect, (insert the date) and 52 shall apply to sales made and uses occurring on and after that date 53 although made or occurring under a prior contract. 54 § 6. The commissioner of taxation and finance is hereby authorized to 55 implement the provisions of this act with respect to the elimination of 56 the imposition of sales tax, additional taxes, and supplemental taxes onS. 9505 18 1 hot and prepared food items and all other taxes so addressed by this 2 act. 3 § 7. This act shall take effect on the first day of the sales tax 4 quarterly period, as described in subdivision (b) of section 1136 of the 5 tax law, beginning at least 90 days after the date this act shall have 6 become a law and shall apply in accordance with the applicable transi- 7 tional provisions of sections 1106 and 1217 of the tax law and shall 8 expire and be deemed repealed two years after such date; provided, 9 however that if section 5 of part J of chapter 59 of the laws of 2021 10 shall not have taken effect on or before such date then section three of 11 this act shall take effect on the same date and in the same manner as 12 such chapter of the laws of 2021, takes effect. 13 § 2. Severability. If any clause, sentence, paragraph, section or part 14 of this act shall be adjudged by any court of competent jurisdiction to 15 be invalid and after exhaustion of all further judicial review, the 16 judgment shall not affect, impair, or invalidate the remainder thereof, 17 but shall be confined in its operation to the clause, sentence, para- 18 graph, section or part of this act directly involved in the controversy 19 in which the judgment shall have been rendered. 20 § 3. This act shall take effect immediately provided, however, that 21 the applicable effective date of Parts A through D of this act shall be 22 as specifically set forth in the last section of such Parts.
