STATE OF NEW YORK
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9353
IN SENATE
May 19, 2022
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Introduced by Sen. KAPLAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to authorizing certain munici-
palities to adopt a clothing and footwear sales tax exemption after
March first; and providing for the repeal of such provisions upon the
expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (d) of section 1210 of the tax law, as amended
2 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to
3 read as follows:
4 (d) A local law, ordinance or resolution imposing any tax pursuant to
5 this section, increasing or decreasing the rate of such tax, repealing
6 or suspending such tax, exempting from such tax the energy sources and
7 services described in paragraph three of subdivision (a) or of subdivi-
8 sion (b) of this section or changing the rate of tax imposed on such
9 energy sources and services or providing for the credit or refund
10 described in clause six of subdivision (a) of section eleven hundred
11 nineteen of this chapter, or electing or repealing the exemption for
12 residential solar equipment and electricity in subdivision (ee) of
13 section eleven hundred fifteen of this article, or the exemption for
14 commercial solar equipment and electricity in subdivision (ii) of
15 section eleven hundred fifteen of this article, or electing or repealing
16 the exemption for commercial fuel cell electricity generating systems
17 equipment and electricity generated by such equipment in subdivision
18 (kk) of section eleven hundred fifteen of this article as added by
19 section 1 of part WW of chapter 60 of the laws of 2016, must go into
20 effect only on one of the following dates: March first, June first,
21 September first or December first; provided, that a local law, ordinance
22 or resolution [providing for] repealing the exemption described in para-
23 graph thirty of subdivision (a) of section eleven hundred fifteen of
24 this chapter [or repealing any such exemption] or a local law, ordinance
25 or resolution providing for a refund or credit described in subdivision
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15899-01-2
S. 9353 2
1 (d) of section eleven hundred nineteen of this chapter or repealing such
2 provision so provided must go into effect only on March first. A local
3 law, ordinance or resolution providing for the exemption described in
4 paragraph thirty of subdivision (a) of section eleven hundred fifteen of
5 this chapter may go into effect no later than August first. No such
6 local law, ordinance or resolution shall be effective unless a certified
7 copy of such law, ordinance or resolution is mailed by registered or
8 certified mail to the commissioner at the commissioner's office in Alba-
9 ny at least ninety days prior to the date it is to become effective.
10 However, the commissioner may waive and reduce such ninety-day minimum
11 notice requirement to a mailing of such certified copy by registered or
12 certified mail within a period of not less than thirty days prior to
13 such effective date if the commissioner deems such action to be consist-
14 ent with the commissioner's duties under section twelve hundred fifty of
15 this article and the commissioner acts by resolution. Where the
16 restriction provided for in section twelve hundred twenty-three of this
17 article as to the effective date of a tax and the notice requirement
18 provided for therein are applicable and have not been waived, the
19 restriction and notice requirement in section twelve hundred twenty-
20 three of this article shall also apply.
21 § 2. Severability. The provisions of this act shall be severable and
22 if any portion thereof or the applicability thereof to any person or
23 circumstances shall be held to be invalid, the remainder of this act and
24 the application thereof shall not be affected thereby.
25 § 3. This act shall take effect immediately and shall expire and be
26 deemed repealed January 1, 2023.
