A00758 Summary:

BILL NOA00758A
 
SAME ASSAME AS S03854-A
 
SPONSORRosenthal
 
COSPNSR
 
MLTSPNSRPerry
 
Amd SS1115 & 1210, Tax L
 
Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.
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A00758 Actions:

BILL NOA00758A
 
01/09/2013referred to ways and means
01/08/2014referred to ways and means
01/27/2014amend and recommit to ways and means
01/27/2014print number 758a
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A00758 Floor Votes:

There are no votes for this bill in this legislative session.
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A00758 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         758--A
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 9, 2013
                                       ___________
 
        Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
          Committee on Ways and Means -- 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 committee
 
        AN ACT to amend the tax law, in relation to exempting energy-star appli-
          ances from state sales and compensating use taxes and granting munici-
          palities the option to provide such exemption; and providing  for  the
          repeal of such provisions upon expiration thereof
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 44 to read as follows:
     3    (44) Retail sales of the following products, provided that the product
     4  qualifies  as an energy-star product pursuant to the United States envi-
     5  ronmental protection agency energy-star program, shall  be  exempt  from
     6  the sales tax provisions of section eleven hundred five of this article:

     7  clothes  washer, dishwasher, refrigerator, room air conditioner, ceiling
     8  fan, dehumidifier, freezer,  programmable  thermostat,  and  ventilating
     9  fan.  The  exemption provided for in this subdivision shall not apply to
    10  the rental, leasing, repair or servicing of such energy-star products.
    11    § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    12  amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
    13  follows:
    14    (1) Either, all of the taxes described in article twenty-eight of this
    15  chapter,  at  the same uniform rate, as to which taxes all provisions of
    16  the local laws, ordinances or resolutions imposing such taxes  shall  be
    17  identical,  except as to rate and except as otherwise provided, with the
    18  corresponding provisions in such  article  twenty-eight,  including  the

    19  definition  and  exemption  provisions  of  such  article, so far as the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05205-03-4

        A. 758--A                           2
 
     1  provisions of such article twenty-eight can be made  applicable  to  the
     2  taxes  imposed  by  such  city  or  county and with such limitations and
     3  special provisions as are set forth in this article. The  taxes  author-
     4  ized  under  this  subdivision  may  not  be imposed by a city or county
     5  unless the local law, ordinance or resolution imposes such taxes  so  as
     6  to  include  all  portions  and all types of receipts, charges or rents,
     7  subject to state tax under  sections  eleven  hundred  five  and  eleven

     8  hundred ten of this chapter, except as otherwise provided. (i) Any local
     9  law,  ordinance  or  resolution  enacted  by  any  city of less than one
    10  million or by any county or school district, imposing the taxes  author-
    11  ized by this subdivision, shall, notwithstanding any provision of law to
    12  the  contrary,  exclude from the operation of such local taxes all sales
    13  of tangible personal  property  for  use  or  consumption  directly  and
    14  predominantly  in  the  production  of  tangible personal property, gas,
    15  electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
    16  essing,  generating,  assembly,  refining, mining or extracting; and all
    17  sales of tangible personal property for use or consumption predominantly
    18  either in the production of tangible personal  property,  for  sale,  by
    19  farming  or  in  a commercial horse boarding operation, or in both; and,

    20  unless such city, county or school district elects otherwise, shall omit
    21  the provision for credit or refund contained in clause six  of  subdivi-
    22  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    23  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    24  city,  county  or school district, imposing the taxes authorized by this
    25  subdivision, shall omit the residential solar energy  systems  equipment
    26  exemption  provided for in subdivision (ee), the commercial solar energy
    27  systems equipment exemption provided for in  subdivision  (ii)  and  the
    28  clothing  and  footwear  exemption  provided  for in paragraph thirty of
    29  subdivision (a) of section eleven hundred fifteen of this  chapter,  and
    30  the  energy-star  product exemption provided for in paragraph forty-four

    31  of subdivision (a) of section eleven hundred  fifteen  of  this  chapter
    32  unless  such  city,  county  or  school  district elects otherwise as to
    33  either such residential solar energy systems equipment  exemption,  such
    34  commercial solar energy systems equipment exemption or such clothing and
    35  footwear exemption or such energy-star product exemption.
    36    §  3.  Section 1210 of the tax law is amended by adding a new subdivi-
    37  sion (q) to read as follows:
    38    (q) Notwithstanding any other provision of state or local  law,  ordi-
    39  nance or resolution to the contrary:
    40    (1)  Any  city having a population of one million or more in which the
    41  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    42  effect,  acting through its local legislative body, is hereby authorized

    43  and empowered to elect to provide the same exemptions from such taxes as
    44  the energy-star product exemption from state sales and compensating  use
    45  taxes  described  in  paragraph forty-four of subdivision (a) of section
    46  eleven hundred fifteen of this chapter by enacting a resolution  in  the
    47  form  set  forth  in  paragraph two of this subdivision; whereupon, upon
    48  compliance with the provisions of  subdivisions  (d)  and  (e)  of  this
    49  section,  such  enactment  of  such  resolution shall be deemed to be an
    50  amendment to such section eleven hundred seven and such  section  eleven
    51  hundred  seven shall be deemed to incorporate such exemptions as if they
    52  had been duly enacted by the  state  legislature  and  approved  by  the
    53  governor.

    54    (2)  Form  of Resolution: Be it enacted by the (insert proper title of
    55  local legislative body) as follows:

        A. 758--A                           3
 
     1    Section one.  Receipts  from  sales  of  and  consideration  given  or
     2  contracted  to  be  given  for, or for the use of, property and services
     3  exempt from state sales and compensating use taxes pursuant to paragraph
     4  forty-four of subdivision (a) of section 1115 of the tax law shall  also
     5  be  exempt  from sales and compensating use taxes imposed in this juris-
     6  diction.
     7    Section two. This resolution shall take effect  September  1,  (insert
     8  the  year,  but not earlier than the year 2014) and shall apply to sales

     9  made, services rendered and uses occurring on and  after  that  date  in
    10  accordance with the applicable transitional provisions in sections 1106,
    11  1216 and 1217 of the New York tax law.
    12    §  4.  This  act  shall  take effect April 1, 2015 and shall be deemed
    13  repealed April 1, 2020.
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