|SAME AS||SAME AS S03203-B|
|COSPNSR||Boyland, Cook, Jaffee, Colton, Reilly, Maisel, Castro, Gunther, McEneny, Lavine, Rivera P, Rosenthal, Cahill, Schimel|
|MLTSPNSR||Boyle, Castelli, Clark, Glick, Latimer, Malliotakis, Titone|
|Amd SS1115 & 1210, Tax L|
|Exempts the sale and installation of commercial solar energy systems equipment from sales and compensating use taxes; grants municipalities the option to grant such exemption from local sales and use taxes.|
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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5522B SPONSOR: Englebright (MS)
TITLE OF BILL: An act to amend the tax law, in relation to exempting the sale and installation of commercial solar energy systems equipment from state sales and compensating use taxes and granting municipalities the option to grant such exemption   PURPOSE OR GENERAL IDEA OF TEE BILL: Exempts the sale and installa- tion of commercial solar energy systems equipment from sales and compen- sating use taxes.   SUMMARY OF PROVISIONS: Receipts from the retail sale of commercial solar energy systems equipment and the service of installing such systems, shall be exempt from taxes imposed by sections eleven hundred five and eleven hundred eleven of this article. For the purposes of this subdivision, commercial solar energy systems equipment shall mean an arrangement or combination of components installed upon nonresidential premises that utilize solar radiation to produce energy designed to provide heating, cooling, hot water/or electricity. Such arrangement or components shall not include equipment that is part of a non-solar ener- gy system.   JUSTIFICATION: If we are to achieve the goal of 45% of New York State's electricity needs through clean renewable energy and improved energy efficiency by 2015, then we must provide incentives to encourage businesses to install solar energy systems just as we have done with homeowners. Currently, businesses must pay state and local taxes that can add thousands of dollars onto an installation that is already very costly. Eliminating all state sales taxes and providing local munici- palities an option to eliminate their portion as well, will encourage more commercial solar installations. Coupled with the state's new net- metering legislation for commercial consumers, a commercial sales tax exemption will provide a more realistic investment climate for busi- nesses. Because of their size, the installation of commercial solar energy systems will significantly advance New York State's obligation to meet its Renewable Portfolio Standard of renewable energy sources by 2015. A commercial solar sales tax exemption will help to stimulate and rebuild our economy, create green collar jobs and reduce our dependence on foreign oil while fighting global warming and protecting our environ- ment.   LEGISLATIVE HISTORY: 04/27/09 REFERRED TO ENERGY AND TELECOMMUNICATIONS 01/06/10 REFERRED TO ENERGY AND TELECOMMUNICATIONS 03/15/10 AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS 03/15/10 PRINT NUMBER 5074A   FISCAL IMPLICATIONS: None.   EFFECTIVE DATE: This act shall take effect immediately, provided that section one of this act shall take effect on the first of January next succeeding the date on which this act shall have become a law.
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STATE OF NEW YORK ________________________________________________________________________ 5522--B 2011-2012 Regular Sessions IN ASSEMBLY February 23, 2011 ___________ Introduced by M. of A. ENGLEBRIGHT, BOYLAND, COOK, JAFFEE, COLTON, REIL- LY, MAISEL, CASTRO, GUNTHER, McENENY, LAVINE -- Multi-Sponsored by -- M. of A. BOYLE, CASTELLI, GLICK, LATIMER, SCHIMEL, TITONE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend the tax law, in relation to exempting the sale and installation of commercial solar energy systems equipment from state sales and compensating use taxes and granting municipalities the option to grant such exemption 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 (hh) to read as follows: 3 (hh) Receipts from the retail sale of commercial solar energy systems 4 equipment and of the service of installing such systems shall be exempt 5 from taxes imposed by sections eleven hundred five and eleven hundred 6 eleven of this article. For the purposes of this subdivision, "commer- 7 cial solar energy systems equipment" shall mean an arrangement or combi- 8 nation of components installed upon non-residential premises that 9 utilize solar radiation to produce energy designed to provide heating, 10 cooling, hot water and/or electricity. Such arrangement or components 11 shall not include equipment that is part of a non-solar energy system. 12 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 13 amended by section 3 of part GG of chapter 57 of the laws of 2010, is 14 amended to read as follows: 15 (1) Either, all of the taxes described in article twenty-eight of this 16 chapter, at the same uniform rate, as to which taxes all provisions of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08775-05-2A. 5522--B 2 1 the local laws, ordinances or resolutions imposing such taxes shall be 2 identical, except as to rate and except as otherwise provided, with the 3 corresponding provisions in such article twenty-eight, including the 4 definition and exemption provisions of such article, so far as the 5 provisions of such article twenty-eight can be made applicable to the 6 taxes imposed by such city or county and with such limitations and 7 special provisions as are set forth in this article. The taxes author- 8 ized under this subdivision may not be imposed by a city or county 9 unless the local law, ordinance or resolution imposes such taxes so as 10 to include all portions and all types of receipts, charges or rents, 11 subject to state tax under sections eleven hundred five and eleven 12 hundred ten of this chapter, except as otherwise provided. (i) Any local 13 law, ordinance or resolution enacted by any city of less than one 14 million or by any county or school district, imposing the taxes author- 15 ized by this subdivision, shall, notwithstanding any provision of law to 16 the contrary, exclude from the operation of such local taxes all sales 17 of tangible personal property for use or consumption directly and 18 predominantly in the production of tangible personal property, gas, 19 electricity, refrigeration or steam, for sale, by manufacturing, proc- 20 essing, generating, assembly, refining, mining or extracting; and all 21 sales of tangible personal property for use or consumption predominantly 22 either in the production of tangible personal property, for sale, by 23 farming or in a commercial horse boarding operation, or in both; and, 24 unless such city, county or school district elects otherwise, shall omit 25 the provision for credit or refund contained in clause six of subdivi- 26 sion (a) or subdivision (d) of section eleven hundred nineteen of this 27 chapter. (ii) Any local law, ordinance or resolution enacted by any 28 city, county or school district, imposing the taxes authorized by this 29 subdivision, shall omit the residential solar energy systems equipment 30 exemption provided for in subdivision (ee), the commercial solar energy 31 systems equipment exemption provided for in subdivision (hh) and the 32 clothing and footwear exemption provided for in paragraph thirty of 33 subdivision (a) of section eleven hundred fifteen of this chapter, 34 unless such city, county or school district elects otherwise as to 35 either such residential solar energy systems equipment exemption, such 36 commercial solar energy systems equipment exemption or such clothing and 37 footwear exemption. 38 § 3. Section 1210 of the tax law is amended by adding a new subdivi- 39 sion (p) to read as follows: 40 (p) Notwithstanding any other provision of state or local law, ordi- 41 nance or resolution to the contrary: 42 (1) Any city having a population of one million or more in which the 43 taxes imposed by section eleven hundred seven of this chapter are in 44 effect, acting through its local legislative body, is hereby authorized 45 and empowered to elect to provide the same exemptions from such taxes as 46 the commercial solar energy systems equipment exemption from state sales 47 and compensating use taxes described in subdivision (hh) of section 48 eleven hundred fifteen of this chapter by enacting a resolution in the 49 form set forth in paragraph two of this subdivision; whereupon, upon 50 compliance with the provisions of subdivisions (d) and (e) of this 51 section, such enactment of such resolution shall be deemed to be an 52 amendment to such section eleven hundred seven and such section eleven 53 hundred seven shall be deemed to incorporate such exemptions as if they 54 had been duly enacted by the state legislature and approved by the 55 governor.A. 5522--B 3 1 (2) Form of Resolution: Be it enacted by the (insert proper title of 2 local legislative body) as follows: 3 Section one. Receipts from sales of and consideration given or 4 contracted to be given for, or for the use of, property and services 5 exempt from state sales and compensating use taxes pursuant to subdivi- 6 sion (hh) of section 1115 of the tax law shall also be exempt from sales 7 and compensating use taxes imposed in this jurisdiction. 8 Section two. This resolution shall take effect January 1, (insert the 9 year, but not earlier than the year 2012) and shall apply to sales made, 10 services rendered and uses occurring on and after that date in accord- 11 ance with the applicable transitional provisions in sections 1106, 1216 12 and 1217 of the New York tax law. 13 § 4. This act shall take effect immediately, provided that section one 14 of this act shall take effect on the first of January next succeeding 15 the date on which this act shall have become a law.