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A09313 Summary:

BILL NOA09313
 
SAME ASNo Same As
 
SPONSORJensen
 
COSPNSRDeStefano, Byrne, Palmesano, Hawley, McDonough, Angelino, Byrnes, Salka, Tague
 
MLTSPNSR
 
Amd §§1115, 1107 & 1210, Tax L
 
Establishes a sales tax exemption for certain products purchased for less than five hundred dollars commencing on the fourth Friday in November and ending on the twenty-sixth day of December.
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A09313 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9313
 
                   IN ASSEMBLY
 
                                    February 23, 2022
                                       ___________
 
        Introduced by M. of A. JENSEN -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to  amend  the tax law, in relation to establishing a sales tax
          holiday for various products for the period commencing on Black Friday
          and ending after Christmas day
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 47 to read as follows:
     3    (47) Products purchased for less than five hundred dollars  commencing
     4  on  the  fourth Friday in November and ending on the twenty-sixth day in
     5  December. For the purposes of this paragraph the term  "products"  shall
     6  include but not be limited to:
     7    (A)  clothing,  footwear,  jewelry,  handbags,  book  bags, backpacks,
     8  luggage, wallets, watches;
     9    (B) sporting goods, camping equipment;
    10    (C) tools  used  for  home  improvement,  automotive  maintenance  and
    11  repair;
    12    (D)  books, journals, paper, writing instruments, art supplies, greet-
    13  ing cards, post cards,  paintings,  drawings,  photographs,  sculptures,
    14  pottery, textiles;
    15    (E) plants, floral arrangements;
    16    (F) cosmetics, personal grooming items;
    17    (G)  musical instruments, cookware, small home appliances for residen-
    18  tial use;
    19    (H) bedding, towels, bath accessories;
    20    (I) furniture; and
    21    (J) toys, games, video games,  video  game  consoles,  any  associated
    22  accessories  for  video  game  consoles,  home  electronics,  computers,
    23  phones, tablets, stereo equipment.
    24    § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
    25  adding a new clause 12 to read as follows:
    26    (12)  Except  as  otherwise provided by law, the exemption provided in
    27  paragraph forty-seven of  subdivision  (a)  of  section  eleven  hundred

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14692-01-2

        A. 9313                             2
 
     1  fifteen  of  this  article  relating to products purchased for less than
     2  five hundred dollars shall be applicable pursuant to a local law,  ordi-
     3  nance  or resolution adopted by a city subject to the provisions of this
     4  section.  Such  city  is  empowered to adopt or repeal such a local law,
     5  ordinance or resolution. Such adoption or repeal shall also be deemed to
     6  amend any local law, ordinance or resolution  enacted  by  such  a  city
     7  imposing  taxes  pursuant to the authority of subdivision (a) of section
     8  twelve hundred ten of this chapter.
     9    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    10  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    11  amended to read as follows:
    12    (1) Either, all of the taxes described in article twenty-eight of this
    13  chapter,  at  the same uniform rate, as to which taxes all provisions of
    14  the local laws, ordinances or resolutions imposing such taxes  shall  be
    15  identical,  except as to rate and except as otherwise provided, with the
    16  corresponding provisions in such  article  twenty-eight,  including  the
    17  definition  and  exemption  provisions  of  such  article, so far as the
    18  provisions of such article twenty-eight can be made  applicable  to  the
    19  taxes  imposed  by  such  city  or  county and with such limitations and
    20  special provisions as are set forth in this article. The  taxes  author-
    21  ized  under  this  subdivision  may  not  be imposed by a city or county
    22  unless the local law, ordinance or resolution imposes such taxes  so  as
    23  to  include  all  portions  and all types of receipts, charges or rents,
    24  subject to state tax under  sections  eleven  hundred  five  and  eleven
    25  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    26  standing the foregoing, a tax imposed by a  city  or  county  authorized
    27  under  this subdivision shall not include the tax imposed on charges for
    28  admission to race tracks and simulcast facilities under subdivision  (f)
    29  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    30  nance  or  resolution enacted by any city of less than one million or by
    31  any county or school district, imposing the  taxes  authorized  by  this
    32  subdivision,  shall, notwithstanding any provision of law to the contra-
    33  ry, exclude from the operation of such local taxes all sales of tangible
    34  personal property for use or consumption directly and  predominantly  in
    35  the  production of tangible personal property, gas, electricity, refrig-
    36  eration or steam, for sale, by  manufacturing,  processing,  generating,
    37  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    38  personal property for use or consumption  predominantly  either  in  the
    39  production  of  tangible personal property, for sale, by farming or in a
    40  commercial horse boarding operation, or in both; and all sales  of  fuel
    41  sold  for use in commercial aircraft and general aviation aircraft; and,
    42  unless such city, county or school district elects otherwise, shall omit
    43  the provision for credit or refund contained in clause six  of  subdivi-
    44  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    45  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    46  city,  county  or school district, imposing the taxes authorized by this
    47  subdivision, shall omit the residential solar energy  systems  equipment
    48  and  electricity exemption provided for in subdivision (ee), the commer-
    49  cial solar energy systems equipment and electricity  exemption  provided
    50  for in subdivision (ii), the commercial fuel cell electricity generating
    51  systems  equipment and electricity generated by such equipment exemption
    52  provided for in subdivision (kk) and the clothing and footwear exemption
    53  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    54  hundred  fifteen  of  this  chapter,  unless such city, county or school
    55  district elects otherwise as to such residential  solar  energy  systems
    56  equipment  and  electricity  exemption,  such  commercial  solar  energy

        A. 9313                             3
 
     1  systems equipment and electricity exemption, commercial fuel cell  elec-
     2  tricity  generating  systems equipment and electricity generated by such
     3  equipment exemption or such clothing and footwear exemption.  Any  local
     4  law,  ordinance  or  resolution  enacted  by  any city, county or school
     5  district, imposing the taxes authorized by this subdivision, shall  omit
     6  the  products  purchased  for  less  than five hundred dollars exemption
     7  provided for in paragraph forty-seven  of  subdivision  (a)  of  section
     8  eleven  hundred  fifteen  of  this  chapter, unless such city, county or
     9  school district elects otherwise; provided that if such a city having  a
    10  population  of  one  million  or more enacts the resolution described in
    11  subdivision (q) of this section or repeals such resolution, such  resol-
    12  ution  or  repeal shall also be deemed to amend any local law, ordinance
    13  or resolution enacted by such a city imposing such taxes pursuant to the
    14  authority of this subdivision, whether or not such taxes  are  suspended
    15  at  the time such city enacts its resolution pursuant to subdivision (q)
    16  of this section or at the time of any such  repeal;  provided,  further,
    17  that  any  such  local  law,  ordinance or resolution and section eleven
    18  hundred seven of this chapter, as deemed to be amended in  the  event  a
    19  city of one million or more enacts a resolution pursuant to the authori-
    20  ty  of  subdivision  (q)  of  this section, shall be further amended, as
    21  provided in section twelve hundred eighteen of this subpart, so that the
    22  products purchased for less than five hundred dollars exemption  in  any
    23  such  local  law,  ordinance  or  resolution  or  in such section eleven
    24  hundred seven of this chapter is the same as the products purchased  for
    25  less  than  five  hundred  dollars exemption in paragraph forty-seven of
    26  subdivision (a) of section eleven hundred fifteen of this chapter. (iii)
    27  Any local law, ordinance or resolution enacted by any  city,  county  or
    28  school  district,  imposing  the  taxes  authorized by this subdivision,
    29  shall omit the residential solar energy systems equipment and  electric-
    30  ity exemption provided for in subdivision (ee) of section eleven hundred
    31  fifteen  of  this chapter, the commercial solar energy systems equipment
    32  and electricity exemption provided  for  in  subdivision  (ii)  and  the
    33  clothing  and  footwear  exemption  provided  for in paragraph thirty of
    34  subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
    35  unless  such  city,  county  or  school  district elects otherwise as to
    36  either such residential solar energy systems equipment  and  electricity
    37  exemption,  such commercial solar energy systems equipment and electric-
    38  ity exemption or such clothing and footwear exemption.  Any  local  law,
    39  ordinance  or resolution enacted by any city, county or school district,
    40  imposing the taxes authorized by this subdivision, shall omit the mobile
    41  telecommunication services exemption provided for in subdivision (cc) of
    42  section eleven hundred fifteen of this chapter, unless such city, county
    43  or school district elects otherwise; provided that if such a city having
    44  a population of one million or more repeals a  resolution  described  in
    45  former subdivision (p) of this section, such repeal shall also be deemed
    46  to  amend  any local law, ordinance or resolution enacted by such a city
    47  imposing such taxes pursuant  to  the  authority  of  this  subdivision,
    48  whether  or  not  such taxes are suspended at the time such city repeals
    49  its resolution enacted  pursuant  to  former  subdivision  (p)  of  this
    50  section; provided, further, that any such local law, ordinance or resol-
    51  ution  and section eleven hundred seven of this chapter, as deemed to be
    52  amended in the event a city of one million or more repeals a  resolution
    53  enacted  pursuant  to  the  authority  of former subdivision (p) of this
    54  section, shall be further amended, as provided in section twelve hundred
    55  eighteen of  this  subpart,  so  that  the  wireless  telecommunications
    56  services  exemption in any such local law, ordinance or resolution or in

        A. 9313                             4
 
     1  such section eleven hundred seven of this chapter is  the  same  as  the
     2  mobile  telecommunication  services  exemption  in  subdivision  (cc) of
     3  section eleven hundred fifteen of this  chapter.  (iv)  Any  local  law,
     4  ordinance  or resolution enacted by any city, county or school district,
     5  imposing the taxes authorized by this subdivision, shall omit the  resi-
     6  dential   solar  energy  systems  equipment  and  electricity  exemption
     7  provided for in subdivision (ee) of section eleven  hundred  fifteen  of
     8  this  chapter,  the  commercial solar energy systems equipment and elec-
     9  tricity exemption provided for in subdivision (ii) and the clothing  and
    10  footwear  exemption  provided for in paragraph thirty of subdivision (a)
    11  of section eleven hundred fifteen of this  chapter,  unless  such  city,
    12  county or school district elects otherwise as to either such residential
    13  solar  energy  systems equipment and electricity exemption, such commer-
    14  cial solar energy systems equipment and electricity  exemption  or  such
    15  clothing and footwear exemption.
    16    §  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    17  section 4 of part WW of chapter 60 of the laws of 2016,  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, or electing or repealing
    31  the exemption for commercial fuel cell  electricity  generating  systems
    32  equipment  and  electricity  generated  by such equipment in subdivision
    33  (kk) of section eleven hundred fifteen of  this  article  must  go  into
    34  effect  only  on  one  of  the following dates: March first, June first,
    35  September first or December first; provided, that a local law, ordinance
    36  or resolution providing for the exemption described in paragraph  thirty
    37  of  subdivision (a) of section eleven hundred fifteen of this chapter or
    38  repealing any such exemption or a local  law,  ordinance  or  resolution
    39  providing for a refund or credit described in subdivision (d) of section
    40  eleven  hundred  nineteen of this chapter or repealing such provision so
    41  provided must go into effect only on  March  first;  provided,  further,
    42  that  a  local  law, ordinance or resolution providing for the exemption
    43  described in paragraph forty-seven of subdivision (a) of section  eleven
    44  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    45  provided and a resolution enacted pursuant to the authority of  subdivi-
    46  sion  (q)  of  this  section  providing such exemption or repealing such
    47  exemption so provided may go into effect immediately.    No  such  local
    48  law,  ordinance or resolution shall be effective unless a certified copy
    49  of such law, ordinance or resolution is mailed by registered  or  certi-
    50  fied  mail to the commissioner at the commissioner's office in Albany at
    51  least ninety days prior to the date it is to become effective.  However,
    52  the  commissioner  may  waive  and reduce such ninety-day minimum notice
    53  requirement to a mailing of such certified copy by registered or  certi-
    54  fied  mail  within  a  period of not less than thirty days prior to such
    55  effective date if the commissioner deems such action  to  be  consistent
    56  with  the  commissioner's  duties  under section twelve hundred fifty of

        A. 9313                             5
 
     1  this  article  and  the  commissioner  acts  by  resolution.  Where  the
     2  restriction  provided for in section twelve hundred twenty-three of this
     3  article as to the effective date of a tax  and  the  notice  requirement
     4  provided  for  therein  are  applicable  and  have  not been waived, the
     5  restriction and notice requirement in  section  twelve  hundred  twenty-
     6  three of this article shall also apply.
     7    §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
     8  sion (p) to read as follows:
     9    (p) Notwithstanding any other provision of state or local  law,  ordi-
    10  nance or resolution to the contrary: (1) Any city having a population of
    11  one million or more in which the taxes imposed by section eleven hundred
    12  seven  of  this chapter are in effect, acting through its local legisla-
    13  tive body, is hereby authorized and empowered to elect  to  provide  the
    14  exemption  from such taxes for the same products purchased for less than
    15  five hundred dollars exempt from state sales and compensating use  taxes
    16  described  in paragraph forty-seven of subdivision (a) of section eleven
    17  hundred fifteen of this chapter by enacting a resolution in the form set
    18  forth in paragraph two of this subdivision; whereupon,  upon  compliance
    19  with  the  provisions  of subdivisions (d) and (e) of this section, such
    20  enactment of such resolution shall be deemed to be an amendment to  such
    21  section eleven hundred seven and such section eleven hundred seven shall
    22  be  deemed  to incorporate such exemption as if it had been duly enacted
    23  by the state legislature and approved  by  the  governor.  (2)  Form  of
    24  Resolution:  Be it enacted by the (insert proper title of local legisla-
    25  tive body) as follows: Section one.  Receipts from sales of and  consid-
    26  eration  given  or  contracted  to  be  given  for purchases of products
    27  purchased for less than five hundred dollars exempt from state sales and
    28  compensating use taxes pursuant to paragraph forty-seven of  subdivision
    29  (a)  of  section  eleven  hundred  fifteen  of the tax law shall also be
    30  exempt from sales and compensating use taxes imposed in  this  jurisdic-
    31  tion.  Section two. This resolution shall take effect, (insert the date)
    32  and shall apply to sales made and uses occurring on and after that  date
    33  although made or occurring under a prior contract.
    34    §  6. The commissioner of taxation and finance is hereby authorized to
    35  implement the provisions of this act with respect to the elimination  of
    36  the imposition of sales tax, additional taxes, and supplemental taxes on
    37  products  purchased  for  less  than  five hundred dollars and all other
    38  taxes so addressed by this act.
    39    § 7. This act shall take effect on the first  day  of  the  sales  tax
    40  quarterly period, as described in subdivision (b) of section 1136 of the
    41  tax  law, next commencing at least ninety days after this act shall have
    42  become law and shall apply in accordance  with  the  applicable  transi-
    43  tional  provisions  of  sections 1106 and 1217 of the tax law. Effective
    44  immediately, the addition, amendment and/or repeal of any rule or  regu-
    45  lation  necessary  for  the  implementation of this act on its effective
    46  date are authorized to be made and completed on or before such effective
    47  date.
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