BILL NO A05429
SAME AS No same as
Add S1115-a, Tax L
Authorizes the county of Suffolk to elect to be exempt from certain taxes
related to the sale or purchase of energy saving, fluorescent lightbulbs.
TITLE OF BILL: An act to amend the tax law, in relation to
authorizing the county of Suffolk to elect to be exempt from certain
taxes related to any energy saving, fluorescent lightbulb
PURPOSE OR GENERAL IDEA OF BILL: Energy efficient fluorescent light
bulbs offer an environmentally friendly option, but at an increased
initial price. Giving Suffolk County the option of electing to
eliminate taxes on the bulbs would make them a more affordable option
SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended by adding a new
section 1115-a relating to the County of Suffolk's optional exemption
from sales and use taxes for the sale or purchase of any energy
saving, fluorescent lightbulb.
JUSTIFICATION: Energy saving, fluorescent light bulbs use up to 75%
less energy and last 10 times longer than traditional bulbs. They also
give off 7576 less heat, making them safer to operate and will
slightly cut energy costs associated with home cooling.
Exempting these bulbs from sales tax will slightly offset the
increased cost of these bulbs, and will increase consumer awareness
and use of energy saving fluorescent bulbs.
PRIOR LEGISLATIVE HISTORY:
2009-10: A. 3149
2007-08: A. 8875
FISCAL IMPLICATIONS: None to the State
EFFECTIVE DATE: Immediately
S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N A S S E M B L Y
February 26, 2013
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Suffolk to elect to be exempt from certain taxes related to any energy
saving, fluorescent lightbulb
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The tax law is amended by adding a new section 1115-a to
2 read as follows:
3 S 1115-A. COUNTY OF SUFFOLK OPTIONAL EXEMPTION FROM SALES AND USE
4 TAXES FOR THE SALE OR PURCHASE OF ANY ENERGY SAVING, FLUORESCENT LIGHT-
5 BULB. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE
6 COUNTY OF SUFFOLK MAY ELECT BY LOCAL LAW, FOR A PERIOD OF TIME TO BE
7 ESTABLISHED BY SUCH COUNTY, FOR RECEIPTS FOR ANY SALE OR PURCHASE OF
8 ENERGY SAVING, FLUORESCENT LIGHTBULB TO BE EXEMPT FROM THE TAX ON RETAIL
9 SALES IMPOSED UNDER SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIVE OF
10 THIS ARTICLE AND THE COMPENSATING USE TAX IMPOSED UNDER SECTION ELEVEN
11 HUNDRED TEN OF THIS ARTICLE.
12 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.