A08481 Summary:

BILL NOA08481
 
SAME ASSAME AS S09505
 
SPONSORBarclay
 
COSPNSRRa, Tannousis, Giglio JM, Brabenec, Blankenbush, Ashby, Gandolfo, Salka, Tague, Walsh, Walczyk, Smullen, Smith, Simpson, Norris, Montesano, Miller M, Palmesano, Reilly, Schmitt, Manktelow, Lemondes, Lawler, Hawley, Goodell, Giglio JA, Gallahan, Friend, Fitzpatrick, Durso, DeStefano, Angelino, Brown K, Jensen, Mikulin, Miller B, Morinello, Byrnes
 
MLTSPNSR
 
Amd §§1115, 1107 & 1210, Tax L
 
Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
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A08481 Actions:

BILL NOA08481
 
11/17/2021referred to ways and means
01/05/2022referred to ways and means
04/25/2022held for consideration in ways and means
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A08481 Committee Votes:

WAYS AND MEANS Chair:Weinstein DATE:04/25/2022AYE/NAY:25/10 Action: Held for Consideration
WeinsteinAyeRaNay
GlickAyeFitzpatrickNay
FahyAyeHawleyNay
PretlowAyeMontesanoNay
ColtonAyeBlankenbushNay
CookAyeNorrisNay
CahillAyeBrabenecNay
AubryAyePalmesanoNay
CusickAyeByrneNay
BenedettoAyeAshbyNay
WeprinAye
RamosAye
BraunsteinAye
McDonaldAye
RozicAye
DinowitzAye
JoynerAye
MagnarelliAye
ZebrowskiAye
BronsonAye
OtisAye
SeawrightAye
HyndmanAye
WalkerAye
BichotteAye

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A08481 Floor Votes:

There are no votes for this bill in this legislative session.
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A08481 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8481
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                    November 17, 2021
                                       ___________
 
        Introduced  by  M. of A. BARCLAY, RA, TANNOUSIS, J. M. GIGLIO, BRABENEC,
          BLANKENBUSH, ASHBY, GANDOLFO, SALKA, TAGUE, WALSH,  WALCZYK,  SMULLEN,
          SMITH,  SIMPSON,  NORRIS,  MONTESANO,  M. MILLER,  PALMESANO,  REILLY,
          SCHMITT, MANKTELOW, LEMONDES, LAWLER, HAWLEY,  GOODELL,  J. A. GIGLIO,
          GALLAHAN,  FRIEND,  FITZPATRICK,  DURSO,  DeSTEFANO,  ANGELINO, BROWN,
          JENSEN, MIKULIN, B. MILLER, MORINELLO -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to eliminating state sales  and
          compensating  use  taxes  on  motor  fuels  and diesel motor fuels and
          authorizing localities to eliminate such taxes at the local level; and
          providing for the repeal  of such provisions upon  expiration  thereof
          (Part  A);  to amend the tax law, in relation to exemptions from sales
          and use taxes; and providing for the repeal of  such  provisions  upon
          expiration  thereof  (Part  B);  to  amend the tax law, in relation to
          providing a sales tax exemption for housekeeping supplies; and provid-
          ing for the repeal of such provisions upon  expiration  thereof  (Part
          C);  and  to  amend  the tax law, in relation to providing a sales tax
          exemption for ready-to-eat foods; and providing for the repeal of such
          provisions upon expiration thereof (Part D)
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1. This act enacts into law components of legislation relating
     2  to  establishing various exemptions from New York's sales and compensat-
     3  ing use tax.  Each component is wholly contained within a  Part  identi-
     4  fied  as  Parts  A  through  D.  The  effective date for each particular
     5  provision contained within such Part is set forth in the last section of
     6  such Part. Any provision in any section contained within a Part, includ-
     7  ing the effective date of the Part, which makes a reference to a section
     8  "of this act", when used in connection with that  particular  component,
     9  shall  be  deemed  to mean and refer to the corresponding section of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13450-02-1

        A. 8481                             2
 
     1  Part in which it is found. Section three of  this  act  sets  forth  the
     2  general effective date of this act.
 
     3                                   PART A
 
     4    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     5  by adding a new paragraph 47 to read as follows:
     6    (47) Motor fuel and diesel motor fuel.
     7    § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
     8  adding a new clause 12 to read as follows:
     9    (12)  Except  as  otherwise provided by law, the exemption provided in
    10  paragraph forty-seven of  subdivision  (a)  of  section  eleven  hundred
    11  fifteen  of  this  article  relating to motor fuel and diesel motor fuel
    12  shall be applicable pursuant to a local  law,  ordinance  or  resolution
    13  adopted  by  a city subject to the provisions of this section. Such city
    14  is empowered to adopt or repeal such a local law,  ordinance  or  resol-
    15  ution.  Such  adoption or repeal shall also be deemed to amend any local
    16  law, ordinance or resolution enacted  by  such  a  city  imposing  taxes
    17  pursuant  to  the authority of subdivision (a) of section twelve hundred
    18  ten of this chapter.
    19    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    20  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    21  amended to read as follows:
    22    (1) Either, all of the taxes described in article twenty-eight of this
    23  chapter,  at  the same uniform rate, as to which taxes all provisions of
    24  the local laws, ordinances or resolutions imposing such taxes  shall  be
    25  identical,  except as to rate and except as otherwise provided, with the
    26  corresponding provisions in such  article  twenty-eight,  including  the
    27  definition  and  exemption  provisions  of  such  article, so far as the
    28  provisions of such article twenty-eight can be made  applicable  to  the
    29  taxes  imposed  by  such  city  or  county and with such limitations and
    30  special provisions as are set forth in this article. The  taxes  author-
    31  ized  under  this  subdivision  may  not  be imposed by a city or county
    32  unless the local law, ordinance or resolution imposes such taxes  so  as
    33  to  include  all  portions  and all types of receipts, charges or rents,
    34  subject to state tax under  sections  eleven  hundred  five  and  eleven
    35  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    36  standing the foregoing, a tax imposed by a  city  or  county  authorized
    37  under  this subdivision shall not include the tax imposed on charges for
    38  admission to race tracks and simulcast facilities under subdivision  (f)
    39  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    40  nance  or  resolution enacted by any city of less than one million or by
    41  any county or school district, imposing the  taxes  authorized  by  this
    42  subdivision,  shall, notwithstanding any provision of law to the contra-
    43  ry, exclude from the operation of such local taxes all sales of tangible
    44  personal property for use or consumption directly and  predominantly  in
    45  the  production of tangible personal property, gas, electricity, refrig-
    46  eration or steam, for sale, by  manufacturing,  processing,  generating,
    47  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    48  personal property for use or consumption  predominantly  either  in  the
    49  production  of  tangible personal property, for sale, by farming or in a
    50  commercial horse boarding operation, or in both; and all sales  of  fuel
    51  sold  for use in commercial aircraft and general aviation aircraft; and,
    52  unless such city, county or school district elects otherwise, shall omit
    53  the provision for credit or refund contained in clause six  of  subdivi-
    54  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this

        A. 8481                             3

     1  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
     2  city,  county  or school district, imposing the taxes authorized by this
     3  subdivision, shall omit the residential solar energy  systems  equipment
     4  and  electricity exemption provided for in subdivision (ee), the commer-
     5  cial solar energy systems equipment and electricity  exemption  provided
     6  for in subdivision (ii), the commercial fuel cell electricity generating
     7  systems  equipment and electricity generated by such equipment exemption
     8  provided for in subdivision (kk) and the clothing and footwear exemption
     9  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    10  hundred  fifteen  of  this  chapter,  unless such city, county or school
    11  district elects otherwise as to such residential  solar  energy  systems
    12  equipment  and  electricity  exemption,  such  commercial  solar  energy
    13  systems equipment and electricity exemption, commercial fuel cell  elec-
    14  tricity  generating  systems equipment and electricity generated by such
    15  equipment exemption or such clothing and footwear exemption.  Any  local
    16  law,  ordinance  or  resolution  enacted  by  any city, county or school
    17  district, imposing the taxes authorized by this subdivision, shall  omit
    18  the motor fuel and diesel motor fuel exemption provided for in paragraph
    19  forty-seven of subdivision (a) of section eleven hundred fifteen of this
    20  chapter,  unless  such city, county or school district elects otherwise;
    21  provided that if such a city having a population of one million or  more
    22  enacts  the  resolution  described in subdivision (q) of this section or
    23  repeals such resolution, such resolution or repeal shall also be  deemed
    24  to  amend  any local law, ordinance or resolution enacted by such a city
    25  imposing such taxes pursuant  to  the  authority  of  this  subdivision,
    26  whether or not such taxes are suspended at the time such city enacts its
    27  resolution pursuant to subdivision (q) of this section or at the time of
    28  any  such  repeal; provided, further, that any such local law, ordinance
    29  or resolution and section eleven  hundred  seven  of  this  chapter,  as
    30  deemed to be amended in the event a city of one million or more enacts a
    31  resolution pursuant to the authority of subdivision (q) of this section,
    32  shall be further amended, as provided in section twelve hundred eighteen
    33  of  this subpart, so that the motor fuel and diesel motor fuel exemption
    34  in any such local law, ordinance or resolution or in such section eleven
    35  hundred seven of this chapter is the same as the motor fuel  and  diesel
    36  motor  fuel  exemption  in  paragraph  forty-seven of subdivision (a) of
    37  section eleven hundred fifteen of this chapter.  (iii)  Any  local  law,
    38  ordinance  or resolution enacted by any city, county or school district,
    39  imposing the taxes authorized by this subdivision, shall omit the  resi-
    40  dential   solar  energy  systems  equipment  and  electricity  exemption
    41  provided for in subdivision (ee) of section eleven  hundred  fifteen  of
    42  this  chapter,  the  commercial solar energy systems equipment and elec-
    43  tricity exemption provided for in subdivision (ii) and the clothing  and
    44  footwear  exemption  provided for in paragraph thirty of subdivision (a)
    45  of section eleven hundred fifteen of this  chapter,  unless  such  city,
    46  county or school district elects otherwise as to either such residential
    47  solar  energy  systems equipment and electricity exemption, such commer-
    48  cial solar energy systems equipment and electricity  exemption  or  such
    49  clothing  and footwear exemption. Any local law, ordinance or resolution
    50  enacted by any city, county  or  school  district,  imposing  the  taxes
    51  authorized  by this subdivision, shall omit the mobile telecommunication
    52  services exemption provided for in subdivision (cc)  of  section  eleven
    53  hundred  fifteen  of  this  chapter,  unless such city, county or school
    54  district elects otherwise; provided that if such a city having  a  popu-
    55  lation  of  one million or more repeals a resolution described in former
    56  subdivision (p) of this section, such repeal shall  also  be  deemed  to

        A. 8481                             4
 
     1  amend  any  local  law,  ordinance  or resolution enacted by such a city
     2  imposing such taxes pursuant  to  the  authority  of  this  subdivision,
     3  whether  or  not  such taxes are suspended at the time such city repeals
     4  its  resolution  enacted  pursuant  to  former  subdivision  (p) of this
     5  section; provided, further, that any such local law, ordinance or resol-
     6  ution and section eleven hundred seven of this chapter, as deemed to  be
     7  amended  in the event a city of one million or more repeals a resolution
     8  enacted pursuant to the authority of  former  subdivision  (p)  of  this
     9  section, shall be further amended, as provided in section twelve hundred
    10  eighteen  of  this  subpart,  so  that  the  wireless telecommunications
    11  services exemption in any such local law, ordinance or resolution or  in
    12  such  section  eleven  hundred  seven of this chapter is the same as the
    13  mobile telecommunication  services  exemption  in  subdivision  (cc)  of
    14  section  eleven  hundred  fifteen  of  this chapter. (iv) Any local law,
    15  ordinance or resolution enacted by any city, county or school  district,
    16  imposing  the taxes authorized by this subdivision, shall omit the resi-
    17  dential  solar  energy  systems  equipment  and  electricity   exemption
    18  provided  for  in  subdivision (ee) of section eleven hundred fifteen of
    19  this chapter, the commercial solar energy systems  equipment  and  elec-
    20  tricity  exemption provided for in subdivision (ii) and the clothing and
    21  footwear exemption provided for in paragraph thirty of  subdivision  (a)
    22  of  section  eleven  hundred  fifteen of this chapter, unless such city,
    23  county or school district elects otherwise as to either such residential
    24  solar energy systems equipment and electricity exemption,  such  commer-
    25  cial  solar  energy  systems equipment and electricity exemption or such
    26  clothing and footwear exemption.
    27    § 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
    28  section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
    29  read as follows:
    30    (d) A local law, ordinance or resolution imposing any tax pursuant  to
    31  this  section,  increasing or decreasing the rate of such tax, repealing
    32  or suspending such tax, exempting from such tax the energy  sources  and
    33  services  described in paragraph three of subdivision (a) or of subdivi-
    34  sion (b) of this section or changing the rate of  tax  imposed  on  such
    35  energy  sources  and  services  or  providing  for  the credit or refund
    36  described in clause six of subdivision (a)  of  section  eleven  hundred
    37  nineteen  of  this  chapter,  or electing or repealing the exemption for
    38  residential solar equipment  and  electricity  in  subdivision  (ee)  of
    39  section  eleven  hundred  fifteen  of this article, or the exemption for
    40  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
    41  section eleven hundred fifteen of this article, or electing or repealing
    42  the  exemption  for  commercial fuel cell electricity generating systems
    43  equipment and electricity generated by  such  equipment  in  subdivision
    44  (kk)  of  section  eleven  hundred  fifteen of this article must go into
    45  effect only on one of the following  dates:  March  first,  June  first,
    46  September first or December first; provided, that a local law, ordinance
    47  or  resolution providing for the exemption described in paragraph thirty
    48  of subdivision (a) of section eleven hundred fifteen of this chapter  or
    49  repealing  any  such  exemption  or a local law, ordinance or resolution
    50  providing for a refund or credit described in subdivision (d) of section
    51  eleven hundred nineteen of this chapter or repealing such  provision  so
    52  provided  must  go  into  effect only on March first; provided, further,
    53  that a local law, ordinance or resolution providing  for  the  exemption
    54  described  in paragraph forty-seven of subdivision (a) of section eleven
    55  hundred fifteen of this chapter  or  repealing  any  such  exemption  so
    56  provided  and a resolution enacted pursuant to the authority of subdivi-

        A. 8481                             5
 
     1  sion (q) of this section providing  such  exemption  or  repealing  such
     2  exemption so provided may go into effect immediately. No such local law,
     3  ordinance  or  resolution  shall be effective unless a certified copy of
     4  such  law,  ordinance or resolution is mailed by registered or certified
     5  mail to the commissioner at the commissioner's office in Albany at least
     6  ninety days prior to the date it is to become  effective.  However,  the
     7  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
     8  requirement to a mailing of such certified copy by registered or  certi-
     9  fied  mail  within  a  period of not less than thirty days prior to such
    10  effective date if the commissioner deems such action  to  be  consistent
    11  with  the  commissioner's  duties  under section twelve hundred fifty of
    12  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    13  restriction  provided for in section twelve hundred twenty-three of this
    14  article as to the effective date of a tax  and  the  notice  requirement
    15  provided  for  therein  are  applicable  and  have  not been waived, the
    16  restriction and notice requirement in  section  twelve  hundred  twenty-
    17  three of this article shall also apply.
    18    §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
    19  sion (q) to read as follows:
    20    (q) Notwithstanding any other provision of state or local  law,  ordi-
    21  nance or resolution to the contrary:
    22    (1)  Any  city having a population of one million or more in which the
    23  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    24  effect,  acting through its local legislative body, is hereby authorized
    25  and empowered to elect to provide the exemption from such taxes for  the
    26  same  motor  fuel  and  diesel  motor  fuel  exempt from state sales and
    27  compensating use taxes described in paragraph forty-seven of subdivision
    28  (a) of section eleven hundred fifteen of  this  chapter  by  enacting  a
    29  resolution  in  the form set forth in paragraph two of this subdivision;
    30  whereupon, upon compliance with the provisions of subdivisions  (d)  and
    31  (e)  of  this section, such enactment of such resolution shall be deemed
    32  to be an amendment to such section eleven hundred seven and such section
    33  eleven hundred seven shall be deemed to incorporate such exemption as if
    34  it had been duly enacted by the state legislature and  approved  by  the
    35  governor.
    36    (2)  Form  of Resolution: Be it enacted by the (insert proper title of
    37  local legislative body) as follows:
    38    Section one.  Receipts  from  sales  of  and  consideration  given  or
    39  contracted to be given for purchases of motor fuel and diesel motor fuel
    40  exempt from state sales and compensating use taxes pursuant to paragraph
    41  forty-seven  of subdivision (a) of section eleven hundred fifteen of the
    42  tax law shall also be exempt  from  sales  and  compensating  use  taxes
    43  imposed in this jurisdiction.
    44    Section  two. This resolution shall take effect, (insert the date) and
    45  shall apply to sales made and uses occurring  on  and  after  that  date
    46  although made or occurring under a prior contract.
    47    §  6. The commissioner of taxation and finance is hereby authorized to
    48  implement the provisions of this act with respect to the elimination  of
    49  the imposition of sales tax, additional taxes, and supplemental taxes on
    50  diesel  motor  fuel  and  motor fuel and all other taxes so addressed by
    51  this act.
    52    § 7. This act shall take effect on the first  day  of  the  sales  tax
    53  quarterly period, as described in subdivision (b) of section 1136 of the
    54  tax  law,  next  commencing  at  least 90 days after this act shall have
    55  become a law and shall apply in accordance with the  applicable  transi-
    56  tional  provisions  of  sections  1106 and 1217 of the tax law and shall

        A. 8481                             6
 
     1  expire and be deemed repealed  two  years  after  such  date;  provided,
     2  however  that  if  section 5 of part J of chapter 59 of the laws of 2021
     3  shall not have taken effect on or before such date then section three of
     4  this  act  shall  take effect on the same date and in the same manner as
     5  such chapter of the laws of 2021, takes effect.
 
     6                                   PART B

     7    Section 1. Paragraph 3 of subdivision (a) of section 1115 of  the  tax
     8  law,  as  amended by chapter 201 of the laws of 1976, is amended to read
     9  as follows:
    10    (3) Drugs and medicines intended for use, internally or externally, in
    11  the cure, mitigation, treatment or prevention of illnesses  or  diseases
    12  in  human  beings, medical equipment (including component parts thereof)
    13  and supplies required for such use or to correct or  alleviate  physical
    14  incapacity,  and  products  consumed  by  humans for the preservation of
    15  health but not including cosmetics [or toilet articles]  notwithstanding
    16  the  presence  of  medicinal  ingredients  therein  or medical equipment
    17  (including component parts thereof) and supplies, other than such  drugs
    18  and  medicines,  purchased  at  retail for use in performing medical and
    19  similar services for compensation.
    20    § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    21  adding a new paragraph 48 to read as follows:
    22    (48) Personal care products as determined by the commissioner.
    23    §  3.  Subdivision  (b)  of  section 1107 of the tax law is amended by
    24  adding a new clause 13 to read as follows:
    25    (13) Except as otherwise provided by law, the  exemption  provided  in
    26  paragraph  forty-eight  of  subdivision  (a)  of  section eleven hundred
    27  fifteen of this article relating to  personal  care  products  shall  be
    28  applicable pursuant to a local law, ordinance or resolution adopted by a
    29  city  subject  to the provisions of this section. Such city is empowered
    30  to adopt or repeal such a  local  law,  ordinance  or  resolution.  Such
    31  adoption  or  repeal  shall also be deemed to amend any local law, ordi-
    32  nance or resolution enacted by such a city imposing  taxes  pursuant  to
    33  the  authority  of subdivision (a) of section twelve hundred ten of this
    34  chapter.
    35    § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    36  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    37  amended to read as follows:
    38    (1) Either, all of the taxes described in article twenty-eight of this
    39  chapter,  at  the same uniform rate, as to which taxes all provisions of
    40  the local laws, ordinances or resolutions imposing such taxes  shall  be
    41  identical,  except as to rate and except as otherwise provided, with the
    42  corresponding provisions in such  article  twenty-eight,  including  the
    43  definition  and  exemption  provisions  of  such  article, so far as the
    44  provisions of such article twenty-eight can be made  applicable  to  the
    45  taxes  imposed  by  such  city  or  county and with such limitations and
    46  special provisions as are set forth in this article. The  taxes  author-
    47  ized  under  this  subdivision  may  not  be imposed by a city or county
    48  unless the local law, ordinance or resolution imposes such taxes  so  as
    49  to  include  all  portions  and all types of receipts, charges or rents,
    50  subject to state tax under  sections  eleven  hundred  five  and  eleven
    51  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    52  standing the foregoing, a tax imposed by a  city  or  county  authorized
    53  under  this subdivision shall not include the tax imposed on charges for
    54  admission to race tracks and simulcast facilities under subdivision  (f)

        A. 8481                             7
 
     1  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     2  nance  or  resolution enacted by any city of less than one million or by
     3  any county or school district, imposing the  taxes  authorized  by  this
     4  subdivision,  shall, notwithstanding any provision of law to the contra-
     5  ry, exclude from the operation of such local taxes all sales of tangible
     6  personal property for use or consumption directly and  predominantly  in
     7  the  production of tangible personal property, gas, electricity, refrig-
     8  eration or steam, for sale, by  manufacturing,  processing,  generating,
     9  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    10  personal property for use or consumption  predominantly  either  in  the
    11  production  of  tangible personal property, for sale, by farming or in a
    12  commercial horse boarding operation, or in both; and all sales  of  fuel
    13  sold  for use in commercial aircraft and general aviation aircraft; 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)  or subdivision (d) of section eleven hundred nineteen of this
    17  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    18  city,  county  or school district, imposing the taxes authorized by this
    19  subdivision, shall omit the residential solar energy  systems  equipment
    20  and  electricity exemption provided for in subdivision (ee), the commer-
    21  cial solar energy systems equipment and electricity  exemption  provided
    22  for in subdivision (ii), the commercial fuel cell electricity generating
    23  systems  equipment and electricity generated by such equipment exemption
    24  provided for in subdivision (kk) and the clothing and footwear exemption
    25  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    26  hundred  fifteen  of  this  chapter,  unless such city, county or school
    27  district elects otherwise as to such residential  solar  energy  systems
    28  equipment  and  electricity  exemption,  such  commercial  solar  energy
    29  systems equipment and electricity exemption, commercial fuel cell  elec-
    30  tricity  generating  systems equipment and electricity generated by such
    31  equipment exemption or such clothing and footwear exemption.  Any  local
    32  law,  ordinance  or  resolution  enacted  by  any city, county or school
    33  district, imposing the taxes authorized by this subdivision, shall  omit
    34  the  personal  care  products exemption provided for in paragraph forty-
    35  eight of subdivision (a) of section eleven hundred fifteen of this chap-
    36  ter, unless such city,  county  or  school  district  elects  otherwise;
    37  provided  that if such a city having a population of one million or more
    38  enacts the resolution described in subdivision (r) of  this  section  or
    39  repeals  such resolution, such resolution or repeal shall also be deemed
    40  to amend any local law, ordinance or resolution enacted by such  a  city
    41  imposing  such  taxes  pursuant  to  the  authority of this subdivision,
    42  whether or not such taxes are suspended at the time such city enacts its
    43  resolution pursuant to subdivision (r) of this section or at the time of
    44  such repeal; provided, further, that any such local  law,  ordinance  or
    45  resolution  and  section eleven hundred seven of this chapter, as deemed
    46  to be amended in the event a city of one million or more enacts a resol-
    47  ution pursuant to the authority of  subdivision  (r)  of  this  section,
    48  shall be further amended, as provided in section twelve hundred eighteen
    49  of  this  subpart,  so  that the personal care products exemption in any
    50  such local law, ordinance  or  resolution  or  in  such  section  eleven
    51  hundred  seven of this chapter is the same as the personal care products
    52  exemption in paragraph forty-eight of subdivision (a) of section  eleven
    53  hundred  fifteen  of  this  chapter.  (iii)  Any local law, ordinance or
    54  resolution enacted by any city, county or school district, imposing  the
    55  taxes  authorized  by this subdivision, shall omit the residential solar
    56  energy systems equipment  and  electricity  exemption  provided  for  in

        A. 8481                             8
 
     1  subdivision  (ee) of section eleven hundred fifteen of this chapter, the
     2  commercial solar energy  systems  equipment  and  electricity  exemption
     3  provided for in subdivision (ii) and the clothing and footwear exemption
     4  provided  for  in  paragraph thirty of subdivision (a) of section eleven
     5  hundred fifteen of this chapter, unless  such  city,  county  or  school
     6  district  elects  otherwise  as  to either such residential solar energy
     7  systems equipment and electricity exemption, such commercial solar ener-
     8  gy systems equipment and electricity  exemption  or  such  clothing  and
     9  footwear  exemption.   Any local law, ordinance or resolution enacted by
    10  any city, county or school district, imposing the  taxes  authorized  by
    11  this  subdivision,  shall  omit  the  mobile  telecommunication services
    12  exemption provided for in subdivision (cc)  of  section  eleven  hundred
    13  fifteen  of  this  chapter,  unless such city, county or school district
    14  elects otherwise; provided that if such a city having  a  population  of
    15  one million or more repeals a resolution described in former subdivision
    16  (p) of this section, such repeal shall also be deemed to amend any local
    17  law,  ordinance or resolution enacted by such a city imposing such taxes
    18  pursuant to the authority of this subdivision, whether or not such taxes
    19  are suspended at the time  such  city  repeals  its  resolution  enacted
    20  pursuant  to  former subdivision (p) of this section; provided, further,
    21  that any such local law, ordinance  or  resolution  and  section  eleven
    22  hundred  seven  of  this chapter, as deemed to be amended in the event a
    23  city of one million or more repeals a resolution enacted pursuant to the
    24  authority of former subdivision (p) of this section,  shall  be  further
    25  amended, as provided in section twelve hundred eighteen of this subpart,
    26  so  that  the wireless telecommunications services exemption in any such
    27  local law, ordinance or resolution or in  such  section  eleven  hundred
    28  seven  of  this  chapter  is  the  same  as the mobile telecommunication
    29  services exemption in subdivision (cc) of section eleven hundred fifteen
    30  of this chapter.  (iv) Any local law, ordinance or resolution enacted by
    31  any city, county or school district, imposing the  taxes  authorized  by
    32  this subdivision, shall omit the residential solar energy systems equip-
    33  ment  and  electricity  exemption  provided  for  in subdivision (ee) of
    34  section eleven hundred fifteen of this  chapter,  the  commercial  solar
    35  energy  systems  equipment  and  electricity  exemption  provided for in
    36  subdivision (ii) and the clothing and footwear exemption provided for in
    37  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
    38  this chapter, unless such city, county or school district elects  other-
    39  wise  as  to  either such residential solar energy systems equipment and
    40  electricity exemption, such commercial solar  energy  systems  equipment
    41  and electricity exemption or such clothing and footwear exemption.
    42    §  5.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    43  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
    44  read as follows:
    45    (d)  A local law, ordinance or resolution imposing any tax pursuant to
    46  this section, increasing or decreasing the rate of such  tax,  repealing
    47  or  suspending  such tax, exempting from such tax the energy sources and
    48  services described in paragraph three of subdivision (a) or of  subdivi-
    49  sion  (b)  of  this  section or changing the rate of tax imposed on such
    50  energy sources and services  or  providing  for  the  credit  or  refund
    51  described  in  clause  six  of subdivision (a) of section eleven hundred
    52  nineteen of this chapter, or electing or  repealing  the  exemption  for
    53  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    54  section eleven hundred fifteen of this article,  or  the  exemption  for
    55  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
    56  section eleven hundred fifteen of this article, or electing or repealing

        A. 8481                             9
 
     1  the exemption for commercial fuel cell  electricity  generating  systems
     2  equipment  and  electricity  generated  by such equipment in subdivision
     3  (kk) of section eleven hundred fifteen of  this  article  must  go  into
     4  effect  only  on  one  of  the following dates: March first, June first,
     5  September first or December first; provided, that a local law, ordinance
     6  or resolution providing for the exemption described in paragraph  thirty
     7  of  subdivision (a) of section eleven hundred fifteen of this chapter or
     8  repealing any such exemption or a local  law,  ordinance  or  resolution
     9  providing for a refund or credit described in subdivision (d) of section
    10  eleven  hundred  nineteen of this chapter or repealing such provision so
    11  provided must go into effect only on  March  first;  provided,  further,
    12  that  a  local  law, ordinance or resolution providing for the exemption
    13  described in paragraph forty-eight of subdivision (a) of section  eleven
    14  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    15  provided and a resolution enacted pursuant to the authority of  subdivi-
    16  sion  (r)  of  this  section  providing such exemption or repealing such
    17  exemption so provided may go into effect immediately. No such local law,
    18  ordinance or resolution shall be effective unless a  certified  copy  of
    19  such  law,  ordinance or resolution is mailed by registered or certified
    20  mail to the commissioner at the commissioner's office in Albany at least
    21  ninety days prior to the date it is to become  effective.  However,  the
    22  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    23  requirement to a mailing of such certified copy by registered or  certi-
    24  fied  mail  within  a  period of not less than thirty days prior to such
    25  effective date if the commissioner deems such action  to  be  consistent
    26  with  the  commissioner's  duties  under section twelve hundred fifty of
    27  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    28  restriction  provided for in section twelve hundred twenty-three of this
    29  article as to the effective date of a tax  and  the  notice  requirement
    30  provided  for  therein  are  applicable  and  have  not been waived, the
    31  restriction and notice requirement in  section  twelve  hundred  twenty-
    32  three of this article shall also apply.
    33    §  6.  Section 1210 of the tax law is amended by adding a new subdivi-
    34  sion (r) to read as follows:
    35    (r) Notwithstanding any other provision of state or local  law,  ordi-
    36  nance or resolution to the contrary: (1) Any city having a population of
    37  one million or more in which the taxes imposed by section eleven hundred
    38  seven  of  this chapter are in effect, acting through its local legisla-
    39  tive body, is hereby authorized and empowered to elect  to  provide  the
    40  exemption  from  such  taxes  for the same personal care products exempt
    41  from state sales and  compensating  use  taxes  described  in  paragraph
    42  forty-eight of subdivision (a) of section eleven hundred fifteen of this
    43  chapter  by enacting a resolution in the form set forth in paragraph two
    44  of this subdivision; whereupon, upon compliance with the  provisions  of
    45  subdivisions  (d) and (e) of this section, such enactment of such resol-
    46  ution shall be deemed to be an amendment to such section eleven  hundred
    47  seven  and such section eleven hundred seven shall be deemed to incorpo-
    48  rate such exemption as if it had been duly enacted by the state legisla-
    49  ture and approved by the governor.
    50    (2) Form of resolution: Be it enacted by the (insert proper  title  of
    51  local legislative body) as follows:
    52    Section  one.  Receipts  from  sales  of  and  consideration  given or
    53  contracted to be given for purchases of personal  care  products  exempt
    54  from  state  sales  and  compensating  use  taxes  pursuant to paragraph
    55  forty-eight of subdivision (a) of section eleven hundred fifteen of  the

        A. 8481                            10
 
     1  tax  law  shall  also  be  exempt  from sales and compensating use taxes
     2  imposed in this jurisdiction.
     3    Section  two. This resolution shall take effect, (insert the date) and
     4  shall apply to sales made and uses occurring  on  and  after  that  date
     5  although made or occurring under a prior contract.
     6    §  7. The commissioner of taxation and finance is hereby authorized to
     7  implement the provisions of this act with respect to the elimination  of
     8  the imposition of sales tax, additional taxes, and supplemental taxes on
     9  personal care products and all other taxes so addressed by this act.
    10    §  8.  This  act  shall  take effect on the first day of the sales tax
    11  quarterly period, as described in subdivision (b) of section 1136 of the
    12  tax law, beginning at least 90 days after the date this act  shall  have
    13  become  a  law and shall apply in accordance with the applicable transi-
    14  tional provisions of sections 1106 and 1217 of the  tax  law  and  shall
    15  expire  and  be  deemed  repealed  two  years after such date; provided,
    16  however that if section 5 of part J of chapter 59 of the  laws  of  2021
    17  shall  not have taken effect on or before such date then section four of
    18  this act shall take effect on the same date and in the  same  manner  as
    19  such chapter of the laws of 2021, takes effect.
 
    20                                   PART C
 
    21    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
    22  by adding a new paragraph 49 to read as follows:
    23    (49) Housekeeping supplies as determined by the commissioner.
    24    § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
    25  adding a new clause 14 to read as follows:
    26    (14)  Except  as  otherwise provided by law, the exemption provided in
    27  paragraph forty-nine  of  subdivision  (a)  of  section  eleven  hundred
    28  fifteen  of  this  article  relating  to  housekeeping supplies shall be
    29  applicable pursuant to a local law, ordinance or resolution adopted by a
    30  city subject to the provisions of this section. Such city  is  empowered
    31  to  adopt  or  repeal  such  a  local law, ordinance or resolution. Such
    32  adoption or repeal shall also be deemed to amend any  local  law,  ordi-
    33  nance  or  resolution  enacted by such a city imposing taxes pursuant to
    34  the authority of subdivision (a) of section twelve hundred ten  of  this
    35  chapter.
    36    §  3.   Paragraph 1 of subdivision (a) of section 1210 of the tax law,
    37  as amended by section 5 of part J of chapter 59 of the laws of 2021,  is
    38  amended to read as follows:
    39    (1) Either, all of the taxes described in article twenty-eight of this
    40  chapter,  at  the same uniform rate, as to which taxes all provisions of
    41  the local laws, ordinances or resolutions imposing such taxes  shall  be
    42  identical,  except as to rate and except as otherwise provided, with the
    43  corresponding provisions in such  article  twenty-eight,  including  the
    44  definition  and  exemption  provisions  of  such  article, so far as the
    45  provisions of such article twenty-eight can be made  applicable  to  the
    46  taxes  imposed  by  such  city  or  county and with such limitations and
    47  special provisions as are set forth in this article. The  taxes  author-
    48  ized  under  this  subdivision  may  not  be imposed by a city or county
    49  unless the local law, ordinance or resolution imposes such taxes  so  as
    50  to  include  all  portions  and all types of receipts, charges or rents,
    51  subject to state tax under  sections  eleven  hundred  five  and  eleven
    52  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    53  standing the foregoing, a tax imposed by a  city  or  county  authorized
    54  under  this subdivision shall not include the tax imposed on charges for

        A. 8481                            11
 
     1  admission to race tracks and simulcast facilities under subdivision  (f)
     2  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     3  nance  or  resolution enacted by any city of less than one million or by
     4  any  county  or  school  district, imposing the taxes authorized by this
     5  subdivision, shall, notwithstanding any provision of law to the  contra-
     6  ry, exclude from the operation of such local taxes all sales of tangible
     7  personal  property  for use or consumption directly and predominantly in
     8  the production of tangible personal property, gas, electricity,  refrig-
     9  eration  or  steam,  for sale, by manufacturing, processing, generating,
    10  assembly, refining, mining or extracting;  and  all  sales  of  tangible
    11  personal  property  for  use  or consumption predominantly either in the
    12  production of tangible personal property, for sale, by farming or  in  a
    13  commercial  horse  boarding operation, or in both; and all sales of fuel
    14  sold for use in commercial aircraft and general aviation aircraft;  and,
    15  unless such city, county or school district elects otherwise, shall omit
    16  the  provision  for credit or refund contained in clause six of subdivi-
    17  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    18  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    19  city, county or school district, imposing the taxes authorized  by  this
    20  subdivision,  shall  omit the residential solar energy systems equipment
    21  and electricity exemption provided for in subdivision (ee), the  commer-
    22  cial  solar  energy systems equipment and electricity exemption provided
    23  for in subdivision (ii), the commercial fuel cell electricity generating
    24  systems equipment and electricity generated by such equipment  exemption
    25  provided for in subdivision (kk) and the clothing and footwear exemption
    26  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    27  hundred fifteen of this chapter, unless  such  city,  county  or  school
    28  district  elects  otherwise  as to such residential solar energy systems
    29  equipment  and  electricity  exemption,  such  commercial  solar  energy
    30  systems  equipment and electricity exemption, commercial fuel cell elec-
    31  tricity generating systems equipment and electricity generated  by  such
    32  equipment  exemption or such clothing and footwear exemption.  Any local
    33  law, ordinance or resolution enacted  by  any  city,  county  or  school
    34  district,  imposing the taxes authorized by this subdivision, shall omit
    35  the housekeeping supplies exemption provided for in paragraph forty-nine
    36  of subdivision (a) of section eleven hundred fifteen  of  this  chapter,
    37  unless  such  city, county or school district elects otherwise; provided
    38  that if such a city having a population of one million  or  more  enacts
    39  the  resolution  described in subdivision (s) of this section or repeals
    40  such resolution, such resolution or repeal shall also be deemed to amend
    41  any local law, ordinance or resolution enacted by such a  city  imposing
    42  such taxes pursuant to the authority of this subdivision, whether or not
    43  such  taxes  are  suspended  at the time such city enacts its resolution
    44  pursuant to subdivision (s) of this section  or  at  the  time  of  such
    45  repeal;  provided, further, that any such local law, ordinance or resol-
    46  ution and section eleven hundred seven of this chapter, as deemed to  be
    47  amended  in  the event a city of one million or more enacts a resolution
    48  pursuant to the authority of subdivision (s) of this section,  shall  be
    49  further  amended, as provided in section twelve hundred eighteen of this
    50  subpart, so that the housekeeping supplies exemption in any  such  local
    51  law,  ordinance or resolution or in such section eleven hundred seven of
    52  this chapter is the same as the housekeeping supplies exemption in para-
    53  graph forty-nine of subdivision (a) of section eleven hundred fifteen of
    54  this chapter. (iii) Any local law, ordinance or  resolution  enacted  by
    55  any  city,  county  or school district, imposing the taxes authorized by
    56  this subdivision, shall omit the residential solar energy systems equip-

        A. 8481                            12
 
     1  ment and electricity exemption  provided  for  in  subdivision  (ee)  of
     2  section  eleven  hundred  fifteen  of this chapter, the commercial solar
     3  energy systems equipment  and  electricity  exemption  provided  for  in
     4  subdivision (ii) and the clothing and footwear exemption provided for in
     5  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
     6  this  chapter, unless such city, county or school district elects other-
     7  wise as to either such residential solar energy  systems  equipment  and
     8  electricity  exemption,  such  commercial solar energy systems equipment
     9  and electricity exemption or such clothing and footwear exemption.   Any
    10  local law, ordinance or resolution enacted by any city, county or school
    11  district,  imposing the taxes authorized by this subdivision, shall omit
    12  the mobile telecommunication services exemption provided for in subdivi-
    13  sion (cc) of section eleven hundred fifteen of this chapter, unless such
    14  city, county or school district elects otherwise; provided that if  such
    15  a  city  having a population of one million or more repeals a resolution
    16  described in former subdivision (p) of this section, such  repeal  shall
    17  also  be  deemed to amend any local law, ordinance or resolution enacted
    18  by such a city imposing such taxes pursuant to  the  authority  of  this
    19  subdivision,  whether  or  not such taxes are suspended at the time such
    20  city repeals its resolution enacted pursuant to former  subdivision  (p)
    21  of  this  section; provided, further, that any such local law, ordinance
    22  or resolution and section eleven  hundred  seven  of  this  chapter,  as
    23  deemed  to be amended in the event a city of one million or more repeals
    24  a resolution enacted pursuant to the authority of former subdivision (p)
    25  of this section, shall be further amended, as provided in section twelve
    26  hundred eighteen of this subpart,  so  that  the  wireless  telecommuni-
    27  cations  services  exemption  in any such local law, ordinance or resol-
    28  ution or in such section eleven hundred seven of  this  chapter  is  the
    29  same  as  the mobile telecommunication services exemption in subdivision
    30  (cc) of section eleven hundred fifteen of this chapter.  (iv) Any  local
    31  law,  ordinance  or  resolution  enacted  by  any city, county or school
    32  district, imposing the taxes authorized by this subdivision, shall  omit
    33  the residential solar energy systems equipment and electricity exemption
    34  provided  for  in  subdivision (ee) of section eleven hundred fifteen of
    35  this chapter, the commercial solar energy systems  equipment  and  elec-
    36  tricity  exemption provided for in subdivision (ii) and the clothing and
    37  footwear exemption provided for in paragraph thirty of  subdivision  (a)
    38  of  section  eleven  hundred  fifteen of this chapter, unless such city,
    39  county or school district elects otherwise as to either such residential
    40  solar energy systems equipment and electricity exemption,  such  commer-
    41  cial  solar  energy  systems equipment and electricity exemption or such
    42  clothing and footwear exemption.
    43    § 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
    44  section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
    45  read as follows:
    46    (d) A local law, ordinance or resolution imposing any tax pursuant  to
    47  this  section,  increasing or decreasing the rate of such tax, repealing
    48  or suspending such tax, exempting from such tax the energy  sources  and
    49  services  described in paragraph three of subdivision (a) or of subdivi-
    50  sion (b) of this section or changing the rate of  tax  imposed  on  such
    51  energy  sources  and  services  or  providing  for  the credit or refund
    52  described in clause six of subdivision (a)  of  section  eleven  hundred
    53  nineteen  of  this  chapter,  or electing or repealing the exemption for
    54  residential solar equipment  and  electricity  in  subdivision  (ee)  of
    55  section  eleven  hundred  fifteen  of this article, or the exemption for
    56  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of

        A. 8481                            13
 
     1  section eleven hundred fifteen of this article, or electing or repealing
     2  the  exemption  for  commercial fuel cell electricity generating systems
     3  equipment and electricity generated by  such  equipment  in  subdivision
     4  (kk)  of  section  eleven  hundred  fifteen of this article must go into
     5  effect only on one of the following  dates:  March  first,  June  first,
     6  September first or December first; provided, that a local law, ordinance
     7  or  resolution providing for the exemption described in paragraph thirty
     8  of subdivision (a) of section eleven hundred fifteen of this chapter  or
     9  repealing  any  such  exemption  or a local law, ordinance or resolution
    10  providing for a refund or credit described in subdivision (d) of section
    11  eleven hundred nineteen of this chapter or repealing such  provision  so
    12  provided  must  go  into  effect only on March first; provided, further,
    13  that a local law, ordinance or resolution providing  for  the  exemption
    14  described  in  paragraph forty-nine of subdivision (a) of section eleven
    15  hundred fifteen of this chapter  or  repealing  any  such  exemption  so
    16  provided  and a resolution enacted pursuant to the authority of subdivi-
    17  sion (s) of this section providing  such  exemption  or  repealing  such
    18  exemption so provided may go into effect immediately. No such local law,
    19  ordinance  or  resolution  shall be effective unless a certified copy of
    20  such law, ordinance or resolution is mailed by registered  or  certified
    21  mail to the commissioner at the commissioner's office in Albany at least
    22  ninety  days  prior  to the date it is to become effective. However, the
    23  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    24  requirement  to a mailing of such certified copy by registered or certi-
    25  fied mail within a period of not less than thirty  days  prior  to  such
    26  effective  date  if  the commissioner deems such action to be consistent
    27  with the commissioner's duties under section  twelve  hundred  fifty  of
    28  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    29  restriction provided for in section twelve hundred twenty-three of  this
    30  article  as  to  the  effective date of a tax and the notice requirement
    31  provided for therein are  applicable  and  have  not  been  waived,  the
    32  restriction  and  notice  requirement  in section twelve hundred twenty-
    33  three of this article shall also apply.
    34    § 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
    35  sion (s) to read as follows:
    36    (s)  Notwithstanding  any other provision of state or local law, ordi-
    37  nance or resolution to the contrary: (1) Any city having a population of
    38  one million or more in which the taxes imposed by section eleven hundred
    39  seven of this chapter are in effect, acting through its  local  legisla-
    40  tive  body,  is  hereby authorized and empowered to elect to provide the
    41  exemption from such taxes for the same housekeeping supplies exempt from
    42  state sales and compensating use taxes described in paragraph forty-nine
    43  of subdivision (a) of section eleven hundred fifteen of this chapter  by
    44  enacting  a  resolution  in  the form set forth in paragraph two of this
    45  subdivision; whereupon, upon compliance with the provisions of  subdivi-
    46  sions  (d)  and  (e)  of this section, such enactment of such resolution
    47  shall be deemed to be an amendment to such section eleven hundred  seven
    48  and  such  section  eleven  hundred seven shall be deemed to incorporate
    49  such exemption as if it had been duly enacted by the  state  legislature
    50  and approved by the governor.
    51    (2)  Form  of resolution: Be it enacted by the (insert proper title of
    52  local legislative body) as follows:
    53    Section one.  Receipts  from  sales  of  and  consideration  given  or
    54  contracted  to  be  given  for purchases of housekeeping supplies exempt
    55  from state sales  and  compensating  use  taxes  pursuant  to  paragraph
    56  forty-nine  of  subdivision (a) of section eleven hundred fifteen of the

        A. 8481                            14
 
     1  tax law shall also be exempt  from  sales  and  compensating  use  taxes
     2  imposed in this jurisdiction.
     3    Section  two. This resolution shall take effect, (insert the date) and
     4  shall apply to sales made and uses occurring  on  and  after  that  date
     5  although made or occurring under a prior contract.
     6    §  6. The commissioner of taxation and finance is hereby authorized to
     7  implement the provisions of this act with respect to the elimination  of
     8  the imposition of sales tax, additional taxes, and supplemental taxes on
     9  housekeeping supplies and all other taxes so addressed by this act.
    10    §  7.  This  act  shall  take effect on the first day of the sales tax
    11  quarterly period, as described in subdivision (b) of section 1136 of the
    12  tax law, beginning at least 90 days after the date this act  shall  have
    13  become  a  law and shall apply in accordance with the applicable transi-
    14  tional provisions of sections 1106 and 1217 of the  tax  law  and  shall
    15  expire  and  be  deemed  repealed  two  years after such date; provided,
    16  however that if section 5 of part J of chapter 59 of the  laws  of  2021
    17  shall not have taken effect on or before such date then section three of
    18  this  act  shall  take effect on the same date and in the same manner as
    19  such chapter of the laws of 2021, takes effect.
 
    20                                   PART D
 
    21    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
    22  by adding a new paragraph (1-a) to read as follows:
    23    (1-a)  Food  which  is sold heated or prepared, including food sold at
    24  grocery stores, restaurants, diners,  taverns,  food  trucks,  and  food
    25  courts at a mall and food that is catered.
    26    §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
    27  adding a new clause 15 to read as follows:
    28    (15) Except as otherwise provided by law, the  exemption  provided  in
    29  paragraph  one-a of subdivision (a) of section eleven hundred fifteen of
    30  this article relating to heated or prepared foods  shall  be  applicable
    31  pursuant  to  a  local  law,  ordinance  or resolution adopted by a city
    32  subject to the provisions of this section. Such  city  is  empowered  to
    33  adopt or repeal such a local law, ordinance or resolution. Such adoption
    34  or  repeal  shall  also  be  deemed to amend any local law, ordinance or
    35  resolution enacted by such a city imposing taxes pursuant to the author-
    36  ity of subdivision (a) of section twelve hundred ten of this chapter.
    37    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    38  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    39  amended to read as follows:
    40    (1) Either, all of the taxes described in article twenty-eight of this
    41  chapter,  at  the same uniform rate, as to which taxes all provisions of
    42  the local laws, ordinances or resolutions imposing such taxes  shall  be
    43  identical,  except as to rate and except as otherwise provided, with the
    44  corresponding provisions in such  article  twenty-eight,  including  the
    45  definition  and  exemption  provisions  of  such  article, so far as the
    46  provisions of such article twenty-eight can be made  applicable  to  the
    47  taxes  imposed  by  such  city  or  county and with such limitations and
    48  special provisions as are set forth in this article. The  taxes  author-
    49  ized  under  this  subdivision  may  not  be imposed by a city or county
    50  unless the local law, ordinance or resolution imposes such taxes  so  as
    51  to  include  all  portions  and all types of receipts, charges or rents,
    52  subject to state tax under  sections  eleven  hundred  five  and  eleven
    53  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    54  standing the foregoing, a tax imposed by a  city  or  county  authorized

        A. 8481                            15
 
     1  under  this subdivision shall not include the tax imposed on charges for
     2  admission to race tracks and simulcast facilities under subdivision  (f)
     3  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     4  nance  or  resolution enacted by any city of less than one million or by
     5  any county or school district, imposing the  taxes  authorized  by  this
     6  subdivision,  shall, notwithstanding any provision of law to the contra-
     7  ry, exclude from the operation of such local taxes all sales of tangible
     8  personal property for use or consumption directly and  predominantly  in
     9  the  production of tangible personal property, gas, electricity, refrig-
    10  eration or steam, for sale, by  manufacturing,  processing,  generating,
    11  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    12  personal property for use or consumption  predominantly  either  in  the
    13  production  of  tangible personal property, for sale, by farming or in a
    14  commercial horse boarding operation, or in both; and all sales  of  fuel
    15  sold  for use in commercial aircraft and general aviation aircraft; and,
    16  unless such city, county or school district elects otherwise, shall omit
    17  the provision for credit or refund contained in clause six  of  subdivi-
    18  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    19  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    20  city,  county  or school district, imposing the taxes authorized by this
    21  subdivision, shall omit the residential solar energy  systems  equipment
    22  and  electricity exemption provided for in subdivision (ee), the commer-
    23  cial solar energy systems equipment and electricity  exemption  provided
    24  for in subdivision (ii), the commercial fuel cell electricity generating
    25  systems  equipment and electricity generated by such equipment exemption
    26  provided for in subdivision (kk) and the clothing and footwear exemption
    27  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    28  hundred  fifteen  of  this  chapter,  unless such city, county or school
    29  district elects otherwise as to such residential  solar  energy  systems
    30  equipment  and  electricity  exemption,  such  commercial  solar  energy
    31  systems equipment and electricity exemption, commercial fuel cell  elec-
    32  tricity  generating  systems equipment and electricity generated by such
    33  equipment exemption or such clothing and footwear exemption.  Any  local
    34  law,  ordinance  or  resolution  enacted  by  any city, county or school
    35  district, imposing the taxes authorized by this subdivision, shall  omit
    36  the hot or prepared food items exemption provided for in paragraph one-a
    37  of  subdivision  (a)  of section eleven hundred fifteen of this chapter,
    38  unless such city, county or school district elects  otherwise;  provided
    39  that  if  such  a city having a population of one million or more enacts
    40  the resolution described in subdivision (t) of this section  or  repeals
    41  such resolution, such resolution or repeal shall also be deemed to amend
    42  any  local  law, ordinance or resolution enacted by such a city imposing
    43  such taxes pursuant to the authority of this subdivision, whether or not
    44  such taxes are suspended at the time such  city  enacts  its  resolution
    45  pursuant  to  subdivision  (t)  of  this  section or at the time of such
    46  repeal; provided, further, that any such local law, ordinance or  resol-
    47  ution  and section eleven hundred seven of this chapter, as deemed to be
    48  amended in the event a city of one million or more enacts  a  resolution
    49  pursuant  to  the authority of subdivision (t) of this section, shall be
    50  further amended, as provided in section twelve hundred eighteen of  this
    51  subpart,  so  that  the hot or prepared food items exemption in any such
    52  local law, ordinance or resolution or in  such  section  eleven  hundred
    53  seven  of  this  chapter  is  the same as the hot or prepared food items
    54  exemption in paragraph  one-a  of  subdivision  (a)  of  section  eleven
    55  hundred  fifteen  of  this  chapter.  (iii)  Any local law, ordinance or
    56  resolution enacted by any city, county or school district, imposing  the

        A. 8481                            16
 
     1  taxes  authorized  by this subdivision, shall omit the residential solar
     2  energy systems equipment  and  electricity  exemption  provided  for  in
     3  subdivision  (ee) of section eleven hundred fifteen of this chapter, the
     4  commercial  solar  energy  systems  equipment  and electricity exemption
     5  provided for in subdivision (ii) and the clothing and footwear exemption
     6  provided for in paragraph thirty of subdivision (a)  of  section  eleven
     7  hundred  fifteen  of  this  chapter,  unless such city, county or school
     8  district elects otherwise as to either  such  residential  solar  energy
     9  systems equipment and electricity exemption, such commercial solar ener-
    10  gy  systems  equipment  and  electricity  exemption or such clothing and
    11  footwear exemption.  Any local law, ordinance or resolution  enacted  by
    12  any  city,  county  or school district, imposing the taxes authorized by
    13  this subdivision,  shall  omit  the  mobile  telecommunication  services
    14  exemption  provided  for  in  subdivision (cc) of section eleven hundred
    15  fifteen of this chapter, unless such city,  county  or  school  district
    16  elects  otherwise;  provided  that if such a city having a population of
    17  one million or more repeals a resolution described in former subdivision
    18  (p) of this section, such repeal shall also be deemed to amend any local
    19  law, ordinance or resolution enacted by such a city imposing such  taxes
    20  pursuant to the authority of this subdivision, whether or not such taxes
    21  are  suspended  at  the  time  such  city repeals its resolution enacted
    22  pursuant to former subdivision (p) of this section;  provided,  further,
    23  that  any  such  local  law,  ordinance or resolution and section eleven
    24  hundred seven of this chapter, as deemed to be amended in  the  event  a
    25  city of one million or more repeals a resolution enacted pursuant to the
    26  authority  of  former  subdivision (p) of this section, shall be further
    27  amended, as provided in section twelve hundred eighteen of this subpart,
    28  so that the wireless telecommunications services exemption in  any  such
    29  local  law,  ordinance  or  resolution or in such section eleven hundred
    30  seven of this chapter  is  the  same  as  the  mobile  telecommunication
    31  services exemption in subdivision (cc) of section eleven hundred fifteen
    32  of this chapter.  (iv) Any local law, ordinance or resolution enacted by
    33  any  city,  county  or school district, imposing the taxes authorized by
    34  this subdivision, shall omit the residential solar energy systems equip-
    35  ment and electricity exemption  provided  for  in  subdivision  (ee)  of
    36  section  eleven  hundred  fifteen  of this chapter, the commercial solar
    37  energy systems equipment  and  electricity  exemption  provided  for  in
    38  subdivision (ii) and the clothing and footwear exemption provided for in
    39  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
    40  this  chapter, unless such city, county or school district elects other-
    41  wise as to either such residential solar energy  systems  equipment  and
    42  electricity  exemption,  such  commercial solar energy systems equipment
    43  and electricity exemption or such clothing and footwear exemption.
    44    § 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
    45  section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
    46  read as follows:
    47    (d) A local law, ordinance or resolution imposing any tax pursuant  to
    48  this  section,  increasing or decreasing the rate of such tax, repealing
    49  or suspending such tax, exempting from such tax the energy  sources  and
    50  services  described in paragraph three of subdivision (a) or of subdivi-
    51  sion (b) of this section or changing the rate of  tax  imposed  on  such
    52  energy  sources  and  services  or  providing  for  the credit or refund
    53  described in clause six of subdivision (a)  of  section  eleven  hundred
    54  nineteen  of  this  chapter,  or electing or repealing the exemption for
    55  residential solar equipment  and  electricity  in  subdivision  (ee)  of
    56  section  eleven  hundred  fifteen  of this article, or the exemption for

        A. 8481                            17
 
     1  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
     2  section eleven hundred fifteen of this article, or electing or repealing
     3  the  exemption  for  commercial fuel cell electricity generating systems
     4  equipment  and  electricity  generated  by such equipment in subdivision
     5  (kk) of section eleven hundred fifteen of  this  article  must  go  into
     6  effect  only  on  one  of  the following dates: March first, June first,
     7  September first or December first; provided, that a local law, ordinance
     8  or resolution providing for the exemption described in paragraph  thirty
     9  of  subdivision (a) of section eleven hundred fifteen of this chapter or
    10  repealing any such exemption or a local  law,  ordinance  or  resolution
    11  providing for a refund or credit described in subdivision (d) of section
    12  eleven  hundred  nineteen of this chapter or repealing such provision so
    13  provided must go into effect only on  March  first;  provided,  further,
    14  that  a  local  law, ordinance or resolution providing for the exemption
    15  described in paragraph  one-a  of  subdivision  (a)  of  section  eleven
    16  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    17  provided and a resolution enacted pursuant to the authority of  subdivi-
    18  sion  (t)  of  this  section  providing such exemption or repealing such
    19  exemption so provided may go into effect immediately. No such local law,
    20  ordinance or resolution shall be effective unless a  certified  copy  of
    21  such  law,  ordinance or resolution is mailed by registered or certified
    22  mail to the commissioner at the commissioner's office in Albany at least
    23  ninety days prior to the date it is to become  effective.  However,  the
    24  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    25  requirement to a mailing of such certified copy by registered or  certi-
    26  fied  mail  within  a  period of not less than thirty days prior to such
    27  effective date if the commissioner deems such action  to  be  consistent
    28  with  the  commissioner's  duties  under section twelve hundred fifty of
    29  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    30  restriction  provided for in section twelve hundred twenty-three of this
    31  article as to the effective date of a tax  and  the  notice  requirement
    32  provided  for  therein  are  applicable  and  have  not been waived, the
    33  restriction and notice requirement in  section  twelve  hundred  twenty-
    34  three of this article shall also apply.
    35    §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
    36  sion (t) to read as follows:
    37    (t) Notwithstanding any other provision of state or local  law,  ordi-
    38  nance or resolution to the contrary: (1) Any city having a population of
    39  one million or more in which the taxes imposed by section eleven hundred
    40  seven  of  this chapter are in effect, acting through its local legisla-
    41  tive body, is hereby authorized and empowered to elect  to  provide  the
    42  exemption from such taxes for the same hot or prepared food items exempt
    43  from state sales and compensating use taxes described in paragraph one-a
    44  of  subdivision (a) of section eleven hundred fifteen of this chapter by
    45  enacting a resolution in the form set forth in  paragraph  two  of  this
    46  subdivision;  whereupon, upon compliance with the provisions of subdivi-
    47  sions (d) and (e) of this section, such  enactment  of  such  resolution
    48  shall  be deemed to be an amendment to such section eleven hundred seven
    49  and such section eleven hundred seven shall  be  deemed  to  incorporate
    50  such  exemption  as if it had been duly enacted by the state legislature
    51  and approved by the governor.
    52    (2) Form of resolution: Be it enacted by the (insert proper  title  of
    53  local legislative body) as follows:
    54    Section  one.  Receipts  from  sales  of  and  consideration  given or
    55  contracted to be given for purchases  of  hot  or  prepared  food  items
    56  exempt from state sales and compensating use taxes pursuant to paragraph

        A. 8481                            18
 
     1  one-a of subdivision (a) of section eleven hundred fifteen of this chap-
     2  ter  shall  also be exempt from sales and compensating use taxes imposed
     3  in this jurisdiction.
     4    Section  two. This resolution shall take effect, (insert the date) and
     5  shall apply to sales made and uses occurring  on  and  after  that  date
     6  although made or occurring under a prior contract.
     7    §  6. The commissioner of taxation and finance is hereby authorized to
     8  implement the provisions of this act with respect to the elimination  of
     9  the imposition of sales tax, additional taxes, and supplemental taxes on
    10  hot  and  prepared  food  items and all other taxes so addressed by this
    11  act.
    12    § 7. This act shall take effect on the first  day  of  the  sales  tax
    13  quarterly period, as described in subdivision (b) of section 1136 of the
    14  tax  law,  beginning at least 90 days after the date this act shall have
    15  become a law and shall apply in accordance with the  applicable  transi-
    16  tional  provisions  of  sections  1106 and 1217 of the tax law and shall
    17  expire and be deemed repealed  two  years  after  such  date;  provided,
    18  however  that  if  section 5 of part J of chapter 59 of the laws of 2021
    19  shall not have taken effect on or before such date then section three of
    20  this act shall take effect on the same date and in the  same  manner  as
    21  such chapter of the laws of 2021, takes effect.
    22    § 2. Severability. If any clause, sentence, paragraph, section or part
    23  of  this act shall be adjudged by any court of competent jurisdiction to
    24  be invalid and after exhaustion of  all  further  judicial  review,  the
    25  judgment  shall not affect, impair, or invalidate the remainder thereof,
    26  but shall be confined in its operation to the  clause,  sentence,  para-
    27  graph,  section or part of this act directly involved in the controversy
    28  in which the judgment shall have been rendered.
    29    § 3. This act shall take effect immediately  provided,  however,  that
    30  the  applicable effective date of Parts A through D of this act shall be
    31  as specifically set forth in the last section of such Parts.
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