S01160 Summary:

BILL NOS01160
 
SAME ASNo same as
 
SPONSORMARCELLINO
 
COSPNSR
 
MLTSPNSR
 
Amd SS1115 & 1210, Tax L
 
Provides for exemptions from sales tax for compact fluorescent lamps and grants municipalities the option to provide such exemption.
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S01160 Actions:

BILL NOS01160
 
01/26/2009REFERRED TO ENERGY AND TELECOMMUNICATIONS
01/06/2010REFERRED TO ENERGY AND TELECOMMUNICATIONS
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S01160 Floor Votes:

There are no votes for this bill in this legislative session.
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S01160 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1160
 
                               2009-2010 Regular Sessions
 
                    IN SENATE
 
                                    January 26, 2009
                                       ___________
 
        Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
          when printed to be committed to the Committee on Energy and Telecommu-
          nications
 
        AN ACT to amend the tax law, in relation to exempting  compact  fluores-
          cent  lamps  and  state  sales and compensating use taxes and granting

          municipalities 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) Compact fluorescent lamps,  also  known  as  compact  fluorescent
     4  light  bulbs, or energy-saving light bulbs, which are energy-star quali-
     5  fied pursuant to the United States environmental protection agency ener-
     6  gy-star program, shall be excluded from sales tax provisions of  section
     7  eleven hundred five of this article.
     8    §  2.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section

     9  1210 of the tax law, as amended by section 4 of part SS-1 of chapter  57
    10  of the laws of 2008, is amended to read as follows:
    11    (i) Either, all of the taxes described in article twenty-eight of this
    12  chapter,  at  the same uniform rate, as to which taxes all provisions of
    13  the local laws, ordinances or resolutions imposing such taxes  shall  be
    14  identical,  except as to rate and except as otherwise provided, with the
    15  corresponding provisions in such  article  twenty-eight,  including  the
    16  definition  and  exemption  provisions  of  such  article, so far as the
    17  provisions of such article twenty-eight can be made  applicable  to  the
    18  taxes  imposed  by  such  city  or  county and with such limitations and
    19  special provisions as are set forth in this article. The  taxes  author-
    20  ized  under  this  subdivision  may  not  be imposed by a city or county

    21  unless the local law, ordinance or resolution imposes such taxes  so  as
    22  to  include  all  portions  and all types of receipts, charges or rents,
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06866-01-9

        S. 1160                             2
 
     1  subject to state tax under  sections  eleven  hundred  five  and  eleven
     2  hundred  ten  of  this  chapter, except as otherwise provided. Any local
     3  law, ordinance or resolution enacted  by  any  city  of  less  than  one
     4  million  or by any county or school district, imposing the taxes author-
     5  ized by this subdivision, shall, notwithstanding any provision of law to
     6  the contrary, exclude from the operation of such local taxes  all  sales

     7  of  tangible  personal  property  for  use  or  consumption directly and
     8  predominantly in the production  of  tangible  personal  property,  gas,
     9  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
    10  essing, generating, assembly, refining, mining or  extracting;  and  all
    11  sales of tangible personal property for use or consumption predominantly
    12  either  in  the  production  of tangible personal property, for sale, by
    13  farming or in a commercial horse boarding operation, or  in  both;  and,
    14  unless such city, county or school district elects otherwise, shall omit
    15  the  provision  for credit or refund contained in clause six of subdivi-
    16  sion (a) of section eleven hundred nineteen of this chapter.  Any  local
    17  law,  ordinance  or  resolution  enacted  by  any city, county or school
    18  district, imposing the taxes authorized by this subdivision, shall  omit

    19  the residential solar energy systems equipment exemption provided for in
    20  subdivision  (ee),  the  clothing and footwear exemption provided for in
    21  paragraph thirty of subdivision (a) [and],  the  qualified  empire  zone
    22  enterprise  exemptions  provided  for in subdivision (z) and the compact
    23  fluorescent lamps exemption provided  for  in  paragraph  forty-four  of
    24  subdivision  (a)  of  section  eleven  hundred  fifteen of this chapter,
    25  unless such city, county or  school  district  elects  otherwise  as  to
    26  either such residential solar energy systems equipment exemption or such
    27  clothing and footwear exemption or such qualified empire zone enterprise
    28  exemptions or such compact fluorescent lamps exemption; provided that if
    29  such  a  city  having  a  population of one million or more in which the

    30  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    31  effect  enacts  the  resolution  described  in  subdivision  (k) of this
    32  section or repeals such resolution or enacts the resolution described in
    33  subdivision (l) of this section or repeals such resolution or enacts the
    34  resolution described in subdivision (n) of this section or repeals  such
    35  resolution or enacts the resolution described in subdivision (p) of this
    36  section or repeals such resolution, such resolution or repeal shall also
    37  be  deemed  to  amend  any local law, ordinance or resolution enacted by
    38  such a city imposing such taxes pursuant to the authority of this subdi-
    39  vision, whether or not such taxes are suspended at the  time  such  city
    40  enacts  its resolution pursuant to subdivision (k), (l) [or], (n) or (p)

    41  of this section or at the time of any such  repeal;  provided,  further,
    42  that  any  such  local  law,  ordinance or resolution and section eleven
    43  hundred seven of this chapter, as deemed to be amended in  the  event  a
    44  city of one million or more enacts a resolution pursuant to the authori-
    45  ty  of  subdivision  (k), (l) [or], (n) or (p) of this section, shall be
    46  further amended, as provided in section twelve hundred eighteen of  this
    47  subpart,   so  that  the  residential  solar  energy  systems  equipment
    48  exemption or the clothing and footwear exemption or the qualified empire
    49  zone enterprise exemptions or such compact fluorescent  lamps  exemption
    50  in any such local law, ordinance or resolution or in such section eleven
    51  hundred seven are the same, as the case may be, as the residential solar

    52  energy systems equipment exemption provided for in subdivision (ee), the
    53  clothing  and  footwear exemption in paragraph thirty of subdivision (a)
    54  [or], the qualified empire zone enterprise exemptions in subdivision (z)
    55  or the compact fluorescent lamps exemption  provided  for  in  paragraph

        S. 1160                             3
 
     1  forty-four  of subdivision (a) of section eleven hundred fifteen of this
     2  chapter.
     3    §  3.  Section 1210 of the tax law is amended by adding a new subdivi-
     4  sion (p) to read as follows:
     5    (p) Notwithstanding any other provision of state or local  law,  ordi-
     6  nance or resolution to the contrary:
     7    (1)  Any  city having a population of one million or more in which the

     8  taxes imposed by section eleven hundred seven of  this  chapter  are  in
     9  effect,  acting through its local legislative body, is hereby authorized
    10  and empowered to elect to provide the same exemptions from such taxes as
    11  the compact fluorescent lamps exemption from state sales and  compensat-
    12  ing  use  taxes  described in paragraph forty-four of subdivision (a) of
    13  section eleven hundred fifteen of this chapter by enacting a  resolution
    14  in  the  form set forth in paragraph two of this subdivision; whereupon,
    15  upon compliance with the provisions of subdivisions (d) and (e) of  this
    16  section,  such  enactment  of  such  resolution shall be deemed to be an
    17  amendment to such section eleven hundred seven and such  section  eleven

    18  hundred  seven shall be deemed to incorporate such exemptions as if they
    19  had been duly enacted by the  state  legislature  and  approved  by  the
    20  governor.
    21    (2) Form of Resolution: Be it enacted by the (insert property title of
    22  local legislative body) as follows:
    23    Section  one.  Receipts  from  sales  of  and  consideration  given or
    24  contracted to be given for, or for the use  of,  property  and  services
    25  exempt from state sales and compensating use taxes pursuant to paragraph
    26  forty-four  of subdivision (a) of section 1115 of the tax law shall also
    27  be exempt from sales and compensating use taxes imposed in  this  juris-
    28  diction.
    29    Section  two.  This  resolution shall take effect September 1, (insert

    30  the year, but not earlier than the year 2010) and shall apply  to  sales
    31  made,  services  rendered  and  uses occurring on and after that date in
    32  accordance with the applicable transitional provisions in sections 1106,
    33  1216 and 1217 of the New York tax law.
    34    § 4. This act shall take effect April 1, 2010 and shall expire and  be
    35  deemed repealed April 1, 2015.
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