S03203 Summary:

BILL NO    S03203B

SAME AS    SAME AS A05522-B

SPONSOR    MAZIARZ

COSPNSR    DUANE, JOHNSON, MONTGOMERY, PARKER

MLTSPNSR   

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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S03203 Actions:

BILL NO    S03203B

02/11/2011 REFERRED TO ENERGY AND TELECOMMUNICATIONS
04/12/2011 REPORTED AND COMMITTED TO FINANCE
05/03/2011 AMEND AND RECOMMIT TO FINANCE
05/03/2011 PRINT NUMBER 3203A
06/02/2011 1ST REPORT CAL.957
06/06/2011 2ND REPORT CAL.
06/07/2011 ADVANCED TO THIRD READING 
06/24/2011 COMMITTED TO RULES
01/04/2012 REFERRED TO ENERGY AND TELECOMMUNICATIONS
01/13/2012 AMEND AND RECOMMIT TO ENERGY AND TELECOMMUNICATIONS
01/13/2012 PRINT NUMBER 3203B
04/18/2012 REPORTED AND COMMITTED TO FINANCE
05/15/2012 1ST REPORT CAL.792
05/16/2012 2ND REPORT CAL.
05/21/2012 ADVANCED TO THIRD READING 
05/31/2012 PASSED SENATE
05/31/2012 DELIVERED TO ASSEMBLY
05/31/2012 referred to ways and means
06/21/2012 substituted for a5522b
06/21/2012 ordered to third reading rules cal.536
06/21/2012 passed assembly
06/21/2012 returned to senate
08/06/2012 DELIVERED TO GOVERNOR
08/17/2012 SIGNED CHAP.406
08/17/2012 APPROVAL MEMO.7
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S03203 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                        3203--B

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                   February 11, 2011
                                      ___________

       Introduced  by  Sens.  MAZIARZ, DUANE, JOHNSON, PARKER -- read twice and
         ordered printed, and when printed to be committed to the Committee  on
         Energy  and Telecommunications -- reported favorably from said commit-
         tee and committed to the Committee on Finance -- committee discharged,
         bill amended, ordered reprinted as amended  and  recommitted  to  said
         committee  --  recommitted to the Committee on Energy and Telecommuni-
         cations in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee

       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    S 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.
                                                                  LBD08775-04-2
       S. 3203--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    S  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.
       S. 3203--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    S 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.
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