STATE OF NEW YORK
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6232--A
IN SENATE(Prefiled)
January 6, 2016
___________
Introduced by Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN,
HANNON, MARCHIONE, ROBACH, SAVINO, SEWARD -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to enacting the "New York State
Go Green Season Act" and creating a limited sales tax exemption for
the sale of fresh cut evergreen trees from state sales and compensat-
ing use taxes and granting municipalities the option to grant such
limited exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act shall be known and may be cited as the "New York
2 State Go Green Season Act".
3 § 2. Subdivision (a) of section 1115 of the tax law is amended by
4 adding a new paragraph 44 to read as follows:
5 (44) Fresh cut evergreen trees during the two month period each year
6 commencing on November first and ending on December thirty-first annual-
7 ly. For purposes of this paragraph, "fresh cut evergreen trees" shall
8 mean evergreen trees that have been cut or harvested by the consumer
9 within one day prior to sale.
10 § 3. Subdivision (b) of section 1107 of the tax law is amended by
11 adding a new clause 12 to read as follows:
12 (12) Except as otherwise provided by law, the exemption on fresh cut
13 evergreen trees during the two month period each year commencing on
14 November first and ending on December thirty-first, provided in para-
15 graph forty-four of subdivision (a) of section eleven hundred fifteen of
16 this article, shall be applicable pursuant to a local law, ordinance or
17 resolution adopted by a city subject to the provisions of this section.
18 Such city is empowered to adopt or repeal such a local law, ordinance or
19 resolution. Such adoption or repeal shall also be deemed to amend any
20 local law, ordinance or resolution enacted by such a city imposing taxes
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13176-08-6
S. 6232--A 2
1 pursuant to the authority of subdivision (a) of section twelve hundred
2 ten of this chapter.
3 § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
4 amended by section 3 of part Z of chapter 59 of the laws of 2015, is
5 amended to read as follows:
6 (1) Either, all of the taxes described in article twenty-eight of this
7 chapter, at the same uniform rate, as to which taxes all provisions of
8 the local laws, ordinances or resolutions imposing such taxes shall be
9 identical, except as to rate and except as otherwise provided, with the
10 corresponding provisions in such article twenty-eight, including the
11 definition and exemption provisions of such article, so far as the
12 provisions of such article twenty-eight can be made applicable to the
13 taxes imposed by such city or county and with such limitations and
14 special provisions as are set forth in this article. The taxes author-
15 ized under this subdivision may not be imposed by a city or county
16 unless the local law, ordinance or resolution imposes such taxes so as
17 to include all portions and all types of receipts, charges or rents,
18 subject to state tax under sections eleven hundred five and eleven
19 hundred ten of this chapter, except as otherwise provided. (i) Any local
20 law, ordinance or resolution enacted by any city of less than one
21 million or by any county or school district, imposing the taxes author-
22 ized by this subdivision, shall, notwithstanding any provision of law to
23 the contrary, exclude from the operation of such local taxes all sales
24 of tangible personal property for use or consumption directly and
25 predominantly in the production of tangible personal property, gas,
26 electricity, refrigeration or steam, for sale, by manufacturing, proc-
27 essing, generating, assembly, refining, mining or extracting; and all
28 sales of tangible personal property for use or consumption predominantly
29 either in the production of tangible personal property, for sale, by
30 farming or in a commercial horse boarding operation, or in both; and,
31 unless such city, county or school district elects otherwise, shall omit
32 the provision for credit or refund contained in clause six of subdivi-
33 sion (a) or subdivision (d) of section eleven hundred nineteen of this
34 chapter. (ii) Any local law, ordinance or resolution enacted by any
35 city, county or school district, imposing the taxes authorized by this
36 subdivision, shall omit the residential solar energy systems equipment
37 and electricity exemption provided for in subdivision (ee), the commer-
38 cial solar energy systems equipment and electricity exemption provided
39 for in subdivision (ii) and the clothing and footwear exemption provided
40 for in paragraph thirty of subdivision (a) of section eleven hundred
41 fifteen of this chapter, unless such city, county or school district
42 elects otherwise as to either such residential solar energy systems
43 equipment and electricity exemption, such commercial solar energy
44 systems equipment and electricity exemption or such clothing and foot-
45 wear exemption. (iii) Any local law, ordinance or resolution enacted by
46 any city, county or school district, imposing the taxes authorized by
47 this subdivision, shall omit the fresh cut evergreen trees exemption
48 during the two month period each year commencing on November first, and
49 ending on December thirty-first, as provided for in paragraph forty-four
50 of subdivision (a) of section eleven hundred fifteen of this chapter,
51 unless such city, county or school district elects otherwise; provided
52 that if such a city having a population of one million or more enacts
53 the resolution described in subdivision (q) of this section or repeals
54 such resolution, such repeal or resolution shall also be deemed to amend
55 any local law, ordinance or resolution enacted by such a city imposing
56 such tax pursuant to the authority of this subdivision, whether or not
S. 6232--A 3
1 such taxes are suspended at the time such city enacts its resolution
2 pursuant to subdivision (q) of this section or at the time of any such
3 repeal; provided further that any such local law, ordinance or resol-
4 ution and section eleven hundred seven of this chapter, as deemed to be
5 amended in the event a city of one million or more enacts a resolution
6 pursuant to the authority of subdivision (q) of this section, shall be
7 further amended, as provided in section twelve hundred eighteen of this
8 subpart, so that fresh cut evergreen trees exemption during the two
9 month period each year commencing on November first, and ending on
10 December thirty-first, in any such local law, ordinance or resolution or
11 in section eleven hundred seven of this chapter is the same as the state
12 fresh cut evergreen trees exemption during the two month period each
13 year commencing on November first, and ending on December thirty-first,
14 in paragraph forty-four of subdivision (a) of section eleven hundred
15 fifteen of this chapter.
16 § 5. Subdivision (d) of section 1210 of the tax law, as amended by
17 section 4-a of part Z of chapter 59 of the laws of 2015, is amended to
18 read as follows:
19 (d) A local law, ordinance or resolution imposing any tax pursuant to
20 this section, increasing or decreasing the rate of such tax, repealing
21 or suspending such tax, exempting from such tax the energy sources and
22 services described in paragraph three of subdivision (a) or of subdivi-
23 sion (b) of this section or changing the rate of tax imposed on such
24 energy sources and services or providing for the credit or refund
25 described in clause six of subdivision (a) of section eleven hundred
26 nineteen of this chapter, or electing or repealing the exemption for
27 residential solar equipment and electricity in subdivision (ee) of
28 section eleven hundred fifteen of this article, or the exemption for
29 commercial solar equipment and electricity in subdivision (ii) of
30 section eleven hundred fifteen of this article must go into effect only
31 on one of the following dates: March first, June first, September first
32 or December first; provided, that a local law, ordinance or resolution
33 providing for the exemption described in paragraph thirty of subdivision
34 (a) of section eleven hundred fifteen of this chapter or repealing any
35 such exemption or a local law, ordinance or resolution providing for a
36 refund or credit described in subdivision (d) of section eleven hundred
37 nineteen of this chapter or repealing such provision so provided must go
38 into effect only on March first; provided further that a local law,
39 ordinance or resolution providing for the exemption described in para-
40 graph forty-four of subdivision (a) of section eleven hundred fifteen of
41 this chapter or repealing any such exemption so provided and a resol-
42 ution enacted pursuant to the authority of subdivision (q) of this
43 section provided such exemption or repealing such exemption so provided
44 may go into effect immediately. No such local law, ordinance or resol-
45 ution shall be effective unless a certified copy of such law, ordinance
46 or resolution is mailed by registered or certified mail to the commis-
47 sioner at the commissioner's office in Albany at least ninety days prior
48 to the date it is to become effective. However, the commissioner may
49 waive and reduce such ninety-day minimum notice requirement to a mailing
50 of such certified copy by registered or certified mail within a period
51 of not less than thirty days prior to such effective date if the commis-
52 sioner deems such action to be consistent with the commissioner's duties
53 under section twelve hundred fifty of this article and the commissioner
54 acts by resolution. Where the restriction provided for in section twelve
55 hundred twenty-three of this article as to the effective date of a tax
56 and the notice requirement provided for therein are applicable and have
S. 6232--A 4
1 not been waived, the restriction and notice requirement in section
2 twelve hundred twenty-three of this article shall also apply.
3 § 6. Section 1210 of the tax law is amended by adding a new subdivi-
4 sion (q) to read as follows:
5 (q) 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 exemption from such taxes as
11 the fresh cut evergreen trees exemption during the two month period each
12 year commencing on November first and ending on December thirty-first,
13 from state sales and compensating use taxes described in paragraph
14 forty-four of subdivision (a) of section eleven hundred fifteen of this
15 chapter by enacting a resolution in the form set forth in paragraph two
16 of this subdivision; whereupon, upon compliance with the provisions of
17 subdivisions (d) and (e) of this section, such enactment of such resol-
18 ution shall be deemed to be an amendment to such section eleven hundred
19 seven and such section eleven hundred seven shall be deemed to incorpo-
20 rate such exemption as if it had been duly enacted by the state legisla-
21 ture and approved by the governor.
22 (2) Form of Resolution: Be it enacted by the (insert proper title of
23 local legislative body) as follows:
24 Section 1. Receipts from sales of and consideration given or
25 contracted to be given for purchases of fresh cut evergreen trees exempt
26 from state sales and compensating use taxes during a two month period
27 each year commencing on November first and ending on December thirty-
28 first, pursuant to paragraph forty-four of subdivision (a) of section
29 eleven hundred fifteen of the tax law shall also be exempt from sales
30 and compensating use taxes imposed in this jurisdiction.
31 2. This resolution shall take effect, (insert the date) and shall
32 apply to sales made and uses occurring on and after that date although
33 made or occurring under a prior contract.
34 § 7. This act shall take effect on the first day of the sales tax
35 quarterly period, as described in subdivision (b) of section 1136 of the
36 tax law, beginning at least 90 days after the date this act shall have
37 become a law and shall apply in accordance with the applicable transi-
38 tional provisions of sections 1106 and 1217 of the tax law; provided
39 that sections four and five of this act shall apply to sales made on or
40 after the date such sections shall have taken effect; and provided
41 further that the commissioner of taxation and finance shall be author-
42 ized on and after the date this act shall have become a law to adopt and
43 amend any rules or regulations necessary to implement this act on its
44 effective date.
