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A01690 Summary:

BILL NOA01690
 
SAME ASSAME AS S03124
 
SPONSORBarclay
 
COSPNSRRa, Tannousis, Giglio JM, Brabenec, Blankenbush, Gandolfo, Tague, Walsh, Smullen, Smith, Simpson, Norris, Palmesano, Reilly, Manktelow, Lemondes, Hawley, Goodell, Giglio JA, Gallahan, Friend, Fitzpatrick, Durso, DeStefano, Angelino, Brown K, Jensen, Mikulin, Morinello, Miller, Byrnes, McDonough, McGowan, Flood
 
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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A01690 Actions:

BILL NOA01690
 
01/17/2023referred to ways and means
04/20/2023held for consideration in ways and means
01/03/2024referred to ways and means
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A01690 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1690
 
SPONSOR: Barclay
  TITLE OF BILL: 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 author- izing localities to eliminate such taxes at the local level; and provid- ing 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 providing 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)   PURPOSE: This legislation would amend the tax law to provide various state sales and compensating use tax exemptions on motor fuel, personal care products, housekeeping supplies and ready-to-eat foods at grocery stores and restaurants. This legislation also authorizes local governments to eliminate such taxes on these products at their discretion.   SUMMARY OF PROVISIONS: Section 1. Enacts into law various components of legislation relating to establishing various exemptions from New York's sales and compensating use tax. Part A: Section 1 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (47) to exempt Motor Fuel and Diesel Motor Fuel from New York State sales tax. Section 2 through Section 6 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on motor fuels and diesel motor fuels. Section 7 provides the effective date. Part B: Section 1 and 2 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (48) to exempt personal care products from New York State sales tax. Section 3 through Section 7 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on personal care products. Section 8 provides the effective date. Part C: Section 1 Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (49) to exempt housekeeping supplies from New York State sales tax. Section 2 through 6 amends the tax law to provide for the local option for local governments to eliminate their portion of sales tax imposed on housekeeping supplies. Section 7 provides the effective date. Part D: Section 1 amends Subdivision (a) of section 1115 of the Tax Law by adding a new paragraph (1-a) to exempt ready-to-eat foods sold at grocery stores, restaurants, diners, taverns, food trucks, catered food and food sold at food courts from New York State sales tax. Section 2 through 7 amends the tax law to provide for the local option for local governments to eliminate their portion of the sales and compensating use tax imposed on ready-to-eat foods sold at grocery stores, restaurants, diners, taverns, food trucks, catered food and food sold at food courts. Section 7 provides the effective date. Section 2 of the bill. Contains a severability clause. Section 3 of the bill. Contains the effective date.   JUSTIFICATION: Sales Tax is considered one of the most regressive taxes imposed on New York State residents. Since the tax rate is applied uniformly on purchases, lower-income households spend a greater share of their income on sales tax than higher income households. As a result, the sales tax burden placed on low-income households is significantly higher when measured. The COVID-19 pandemic disrupted nearly every aspect of the global supply chain leading to a scarcity of a variety of everyday products consumers rely on. This in turn has led to an increase in the cost of many every- day needed products including motor fuel, personal care products, house- keeping supplies, and food. The disruption in the supply chain has led to significant increases in inflation and in the consumer price index both nationally and in New York. Based on a 2020 Consumer Expenditure survey conducted by the U.S. Bureau of Labor Statistics and the Consumer Price Index for December 2022 released by the Bureau of Labor Statis- tics, it is estimated that the average consumer saw a monthly increase in costs of $221 and an average family of four saw a monthly increase of $477 in December of 2022. The increase of prices from the global supply chain shortage will also impact New York's revenues. Since prices are increasing, New York is now seeing increases in State revenues from Sales Tax. This sales tax wind- fall also comes at a time when the State has received significant feder- al funding of over $12 billion and has also seen a rebound of State tax revenues particularly from personal income and business taxes. Specif- ically, State tax receipts in State Fiscal Year (SFY) 2022-23 exceeded the Financial Plan's Mid-Year Update forecast (November estimates) by $7.3 billion through the end of November. The windfall of additional State Sales Tax revenue from inflated prices of goods should not be compounded on the backs of New York consumers. The passage of this bill will allow New York consumers to purchase products that are necessary for everyday like motor fuel, personal care products, housekeeping supplies and prepared foods without the addi- tional financial burden of State sales tax. This bill suspends, for 2-years, the State's 4% sales tax on products that families rely on daily. As mentioned before, NYS has significant revenues to account for the loss of Sales Tax revenue from the suspension provided in this bill. Finally, this bill allows localities to also suspend their portion of Sales Tax on these products, potentially providing additional savings to consumers.   LEGISLATIVE HISTORY: A.8481 of 2021-22, Held in Ways and Means A.4558 of 2019-20, Held in Ways and Means. A.6113 of 2017-18, Held in Ways and Means; A.5216-A of 2015-16, Held in Ways and Means; A.1574 of 2013-14, Held in Ways and Means; A.10355 of 2012, Referred to Ways and Means   FISCAL IMPLICATIONS: $2.6 billion in annual State Sales Tax savings to New York State consum- ers.   EFFECTIVE DATE: This act shall take effect immediately provided that the applicable effective date of Parts A through D of this act shall be as specifically set forth in the last section of such parts.
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A01690 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1690
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 17, 2023
                                       ___________
 
        Introduced  by  M. of A. BARCLAY, RA, TANNOUSIS, J. M. GIGLIO, BRABENEC,
          BLANKENBUSH, GANDOLFO, TAGUE, WALSH, SMULLEN, SMITH, SIMPSON,  NORRIS,
          PALMESANO, REILLY, MANKTELOW, LEMONDES, HAWLEY, GOODELL, J. A. GIGLIO,
          GALLAHAN,  FRIEND,  FITZPATRICK, DURSO, DeSTEFANO, ANGELINO, K. BROWN,
          JENSEN, MIKULIN, MORINELLO, MILLER, BYRNES, McDONOUGH -- 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
    10  Part in which it is found. Section three of  this  act  sets  forth  the
    11  general effective date of this act.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05328-01-3

        A. 1690                             2
 
     1                                   PART A
 
     2    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     3  by adding a new paragraph 47 to read as follows:
     4    (47) Motor fuel and diesel motor fuel.
     5    § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
     6  adding a new clause 12 to read as follows:
     7    (12)  Except  as  otherwise provided by law, the exemption provided in
     8  paragraph forty-seven of  subdivision  (a)  of  section  eleven  hundred
     9  fifteen  of  this  article  relating to motor fuel and diesel motor fuel
    10  shall be applicable pursuant to a local  law,  ordinance  or  resolution
    11  adopted  by  a city subject to the provisions of this section. Such city
    12  is empowered to adopt or repeal such a local law,  ordinance  or  resol-
    13  ution.  Such  adoption or repeal shall also be deemed to amend any local
    14  law, ordinance or resolution enacted  by  such  a  city  imposing  taxes
    15  pursuant  to  the authority of subdivision (a) of section twelve hundred
    16  ten of this chapter.
    17    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    18  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    19  amended to read as follows:
    20    (1) Either, all of the taxes described in article twenty-eight of this
    21  chapter,  at  the same uniform rate, as to which taxes all provisions of
    22  the local laws, ordinances or resolutions imposing such taxes  shall  be
    23  identical,  except as to rate and except as otherwise provided, with the
    24  corresponding provisions in such  article  twenty-eight,  including  the
    25  definition  and  exemption  provisions  of  such  article, so far as the
    26  provisions of such article twenty-eight can be made  applicable  to  the
    27  taxes  imposed  by  such  city  or  county and with such limitations and
    28  special provisions as are set forth in this article. The  taxes  author-
    29  ized  under  this  subdivision  may  not  be imposed by a city or county
    30  unless the local law, ordinance or resolution imposes such taxes  so  as
    31  to  include  all  portions  and all types of receipts, charges or rents,
    32  subject to state tax under  sections  eleven  hundred  five  and  eleven
    33  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    34  standing the foregoing, a tax imposed by a  city  or  county  authorized
    35  under  this subdivision shall not include the tax imposed on charges for
    36  admission to race tracks and simulcast facilities under subdivision  (f)
    37  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    38  nance  or  resolution enacted by any city of less than one million or by
    39  any county or school district, imposing the  taxes  authorized  by  this
    40  subdivision,  shall, notwithstanding any provision of law to the contra-
    41  ry, exclude from the operation of such local taxes all sales of tangible
    42  personal property for use or consumption directly and  predominantly  in
    43  the  production of tangible personal property, gas, electricity, refrig-
    44  eration or steam, for sale, by  manufacturing,  processing,  generating,
    45  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    46  personal property for use or consumption  predominantly  either  in  the
    47  production  of  tangible personal property, for sale, by farming or in a
    48  commercial horse boarding operation, or in both; and all sales  of  fuel
    49  sold  for use in commercial aircraft and general aviation aircraft; and,
    50  unless such city, county or school district elects otherwise, shall omit
    51  the provision for credit or refund contained in clause six  of  subdivi-
    52  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    53  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    54  city,  county  or school district, imposing the taxes authorized by this
    55  subdivision, shall omit the residential solar energy  systems  equipment

        A. 1690                             3

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

        A. 1690                             4
 
     1  repealing any such exemption or a local  law,  ordinance  or  resolution
     2  providing for a refund or credit described in subdivision (d) of section
     3  eleven  hundred  nineteen of this chapter or repealing such provision so
     4  provided  must  go  into  effect only on March first; provided, further,
     5  that a local law, ordinance or resolution providing  for  the  exemption
     6  described  in paragraph forty-seven of subdivision (a) of section eleven
     7  hundred fifteen of this chapter  or  repealing  any  such  exemption  so
     8  provided  and a resolution enacted pursuant to the authority of subdivi-
     9  sion (q) of this section providing  such  exemption  or  repealing  such
    10  exemption so provided may go into effect immediately. No such local law,
    11  ordinance  or  resolution  shall be effective unless a certified copy of
    12  such law, ordinance or resolution is mailed by registered  or  certified
    13  mail to the commissioner at the commissioner's office in Albany at least
    14  ninety  days  prior  to the date it is to become effective. However, the
    15  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    16  requirement  to a mailing of such certified copy by registered or certi-
    17  fied mail within a period of not less than thirty  days  prior  to  such
    18  effective  date  if  the commissioner deems such action to be consistent
    19  with the commissioner's duties under section  twelve  hundred  fifty  of
    20  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    21  restriction provided for in section twelve hundred twenty-three of  this
    22  article  as  to  the  effective date of a tax and the notice requirement
    23  provided for therein are  applicable  and  have  not  been  waived,  the
    24  restriction  and  notice  requirement  in section twelve hundred twenty-
    25  three of this article shall also apply.
    26    § 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
    27  sion (q) to read as follows:
    28    (q)  Notwithstanding  any other provision of state or local law, ordi-
    29  nance or resolution to the contrary:
    30    (1) Any city having a population of one million or more in  which  the
    31  taxes  imposed  by  section  eleven hundred seven of this chapter are in
    32  effect, acting through its local legislative body, is hereby  authorized
    33  and  empowered to elect to provide the exemption from such taxes for the
    34  same motor fuel and diesel  motor  fuel  exempt  from  state  sales  and
    35  compensating use taxes described in paragraph forty-seven of subdivision
    36  (a)  of  section  eleven  hundred  fifteen of this chapter by enacting a
    37  resolution in the form set forth in paragraph two of  this  subdivision;
    38  whereupon,  upon  compliance with the provisions of subdivisions (d) and
    39  (e) of this section, such enactment of such resolution shall  be  deemed
    40  to be an amendment to such section eleven hundred seven and such section
    41  eleven hundred seven shall be deemed to incorporate such exemption as if
    42  it  had  been  duly enacted by the state legislature and approved by the
    43  governor.
    44    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    45  local legislative body) as follows:
    46    Section  one.  Receipts  from  sales  of  and  consideration  given or
    47  contracted to be given for purchases of motor fuel and diesel motor fuel
    48  exempt from state sales and compensating use taxes pursuant to paragraph
    49  forty-seven of subdivision (a) of section eleven hundred fifteen of  the
    50  tax  law  shall  also  be  exempt  from sales and compensating use taxes
    51  imposed in this jurisdiction.
    52    Section two. This resolution shall take effect, (insert the date)  and
    53  shall  apply  to  sales  made  and uses occurring on and after that date
    54  although made or occurring under a prior contract.
    55    § 6. The commissioner of taxation and finance is hereby authorized  to
    56  implement  the provisions of this act with respect to the elimination of

        A. 1690                             5
 
     1  the imposition of sales tax, additional taxes, and supplemental taxes on
     2  diesel motor fuel and motor fuel and all other  taxes  so  addressed  by
     3  this act.
     4    §  7.  This  act  shall  take effect on the first day of the sales tax
     5  quarterly period, as described in subdivision (b) of section 1136 of the
     6  tax law, next commencing at least 90 days  after  this  act  shall  have
     7  become  a  law and shall apply in accordance with the applicable transi-
     8  tional provisions of sections 1106 and 1217 of the  tax  law  and  shall
     9  expire and be deemed repealed two years after such date.
 
    10                                   PART B
 
    11    Section  1.  Paragraph 3 of subdivision (a) of section 1115 of the tax
    12  law, as amended by chapter 201 of the laws of 1976, is amended  to  read
    13  as follows:
    14    (3) Drugs and medicines intended for use, internally or externally, in
    15  the  cure,  mitigation, treatment or prevention of illnesses or diseases
    16  in human beings, medical equipment (including component  parts  thereof)
    17  and  supplies  required for such use or to correct or alleviate physical
    18  incapacity, and products consumed by  humans  for  the  preservation  of
    19  health  but not including cosmetics [or toilet articles] notwithstanding
    20  the presence of  medicinal  ingredients  therein  or  medical  equipment
    21  (including  component parts thereof) and supplies, other than such drugs
    22  and medicines, purchased at retail for use  in  performing  medical  and
    23  similar services for compensation.
    24    §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    25  adding a new paragraph 48 to read as follows:
    26    (48) Personal care products as determined by the commissioner.
    27    § 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
    28  adding a new clause 13 to read as follows:
    29    (13)  Except  as  otherwise provided by law, the exemption provided in
    30  paragraph forty-eight of  subdivision  (a)  of  section  eleven  hundred
    31  fifteen  of  this  article  relating  to personal care products shall be
    32  applicable pursuant to a local law, ordinance or resolution adopted by a
    33  city subject to the provisions of this section. Such city  is  empowered
    34  to  adopt  or  repeal  such  a  local law, ordinance or resolution. Such
    35  adoption or repeal shall also be deemed to amend any  local  law,  ordi-
    36  nance  or  resolution  enacted by such a city imposing taxes pursuant to
    37  the authority of subdivision (a) of section twelve hundred ten  of  this
    38  chapter.
    39    § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    40  amended  by  section  5  of part J of chapter 59 of the laws of 2021, is
    41  amended to read as follows:
    42    (1) Either, all of the taxes described in article twenty-eight of this
    43  chapter, at the same uniform rate, as to which taxes all  provisions  of
    44  the  local  laws, ordinances or resolutions imposing such taxes shall be
    45  identical, except as to rate and except as otherwise provided, with  the
    46  corresponding  provisions  in  such  article twenty-eight, including the
    47  definition and exemption provisions of  such  article,  so  far  as  the
    48  provisions  of  such  article twenty-eight can be made applicable to the
    49  taxes imposed by such city or  county  and  with  such  limitations  and
    50  special  provisions  as are set forth in this article. The taxes author-
    51  ized under this subdivision may not be  imposed  by  a  city  or  county
    52  unless  the  local law, ordinance or resolution imposes such taxes so as
    53  to include all portions and all types of  receipts,  charges  or  rents,
    54  subject  to  state  tax  under  sections  eleven hundred five and eleven

        A. 1690                             6
 
     1  hundred ten of this chapter, except as  otherwise  provided.    Notwith-
     2  standing  the  foregoing,  a  tax imposed by a city or county authorized
     3  under this subdivision shall not include the tax imposed on charges  for
     4  admission  to race tracks and simulcast facilities under subdivision (f)
     5  of section eleven hundred five of this chapter. (i) Any local law, ordi-
     6  nance or resolution enacted by any city of less than one million  or  by
     7  any  county  or  school  district, imposing the taxes authorized by this
     8  subdivision, shall, notwithstanding any provision of law to the  contra-
     9  ry, exclude from the operation of such local taxes all sales of tangible
    10  personal  property  for use or consumption directly and predominantly in
    11  the production of tangible personal property, gas, electricity,  refrig-
    12  eration  or  steam,  for sale, by manufacturing, processing, generating,
    13  assembly, refining, mining or extracting;  and  all  sales  of  tangible
    14  personal  property  for  use  or consumption predominantly either in the
    15  production of tangible personal property, for sale, by farming or  in  a
    16  commercial  horse  boarding operation, or in both; and all sales of fuel
    17  sold for use in commercial aircraft and general aviation aircraft;  and,
    18  unless such city, county or school district elects otherwise, shall omit
    19  the  provision  for credit or refund contained in clause six of subdivi-
    20  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    21  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    22  city, county or school district, imposing the taxes authorized  by  this
    23  subdivision,  shall  omit the residential solar energy systems equipment
    24  and electricity exemption provided for in subdivision (ee), the  commer-
    25  cial  solar  energy systems equipment and electricity exemption provided
    26  for in subdivision (ii), the commercial fuel cell electricity generating
    27  systems equipment and electricity generated by such equipment  exemption
    28  provided for in subdivision (kk) and the clothing and footwear exemption
    29  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    30  hundred fifteen of this chapter, unless  such  city,  county  or  school
    31  district  elects  otherwise  as to such residential solar energy systems
    32  equipment  and  electricity  exemption,  such  commercial  solar  energy
    33  systems  equipment and electricity exemption, commercial fuel cell elec-
    34  tricity generating systems equipment and electricity generated  by  such
    35  equipment  exemption or such clothing and footwear exemption.  (iii) Any
    36  local law, ordinance or resolution enacted by any city, county or school
    37  district, imposing the taxes authorized by this subdivision, shall  omit
    38  the  personal  care  products exemption provided for in paragraph forty-
    39  eight of subdivision (a) of section eleven hundred fifteen of this chap-
    40  ter, unless such city,  county  or  school  district  elects  otherwise;
    41  provided  that if such a city having a population of one million or more
    42  enacts the resolution described in subdivision (r) of  this  section  or
    43  repeals  such resolution, such resolution or repeal shall also be deemed
    44  to amend any local law, ordinance or resolution enacted by such  a  city
    45  imposing  such  taxes  pursuant  to  the  authority of this subdivision,
    46  whether or not such taxes are suspended at the time such city enacts its
    47  resolution pursuant to subdivision (r) of this section or at the time of
    48  such repeal; provided, further, that any such local  law,  ordinance  or
    49  resolution  and  section eleven hundred seven of this chapter, as deemed
    50  to be amended in the event a city of one million or more enacts a resol-
    51  ution pursuant to the authority of  subdivision  (r)  of  this  section,
    52  shall be further amended, as provided in section twelve hundred eighteen
    53  of  this  subpart,  so  that the personal care products exemption in any
    54  such local law, ordinance  or  resolution  or  in  such  section  eleven
    55  hundred  seven of this chapter is the same as the personal care products

        A. 1690                             7
 
     1  exemption in paragraph forty-eight of subdivision (a) of section  eleven
     2  hundred fifteen of this chapter.
     3    §  5.  Subdivision  (d)  of section 1210 of the tax law, as amended by
     4  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
     5  read as follows:
     6    (d)  A local law, ordinance or resolution imposing any tax pursuant to
     7  this section, increasing or decreasing the rate of such  tax,  repealing
     8  or  suspending  such tax, exempting from such tax the energy sources and
     9  services described in paragraph three of subdivision (a) or of  subdivi-
    10  sion  (b)  of  this  section or changing the rate of tax imposed on such
    11  energy sources and services  or  providing  for  the  credit  or  refund
    12  described  in  clause  six  of subdivision (a) of section eleven hundred
    13  nineteen of this chapter, or electing or  repealing  the  exemption  for
    14  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    15  section eleven hundred fifteen of this article,  or  the  exemption  for
    16  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
    17  section eleven hundred fifteen of this article, or electing or repealing
    18  the exemption for commercial fuel cell  electricity  generating  systems
    19  equipment  and  electricity  generated  by such equipment in subdivision
    20  (kk) of section eleven hundred fifteen of  this  article  must  go  into
    21  effect  only  on  one  of  the following dates: March first, June first,
    22  September first or December first; provided, that a local law, ordinance
    23  or resolution providing for the exemption described in paragraph  thirty
    24  of  subdivision (a) of section eleven hundred fifteen of this chapter or
    25  repealing any such exemption or a local  law,  ordinance  or  resolution
    26  providing for a refund or credit described in subdivision (d) of section
    27  eleven  hundred  nineteen of this chapter or repealing such provision so
    28  provided must go into effect only on  March  first;  provided,  further,
    29  that  a  local  law, ordinance or resolution providing for the exemption
    30  described in paragraph forty-eight of subdivision (a) of section  eleven
    31  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    32  provided and a resolution enacted pursuant to the authority of  subdivi-
    33  sion  (r)  of  this  section  providing such exemption or repealing such
    34  exemption so provided may go into effect immediately. No such local law,
    35  ordinance or resolution shall be effective unless a  certified  copy  of
    36  such  law,  ordinance or resolution is mailed by registered or certified
    37  mail to the commissioner at the commissioner's office in Albany at least
    38  ninety days prior to the date it is to become  effective.  However,  the
    39  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    40  requirement to a mailing of such certified copy by registered or  certi-
    41  fied  mail  within  a  period of not less than thirty days prior to such
    42  effective date if the commissioner deems such action  to  be  consistent
    43  with  the  commissioner's  duties  under section twelve hundred fifty of
    44  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    45  restriction  provided for in section twelve hundred twenty-three of this
    46  article as to the effective date of a tax  and  the  notice  requirement
    47  provided  for  therein  are  applicable  and  have  not been waived, the
    48  restriction and notice requirement in  section  twelve  hundred  twenty-
    49  three of this article shall also apply.
    50    §  6.  Section 1210 of the tax law is amended by adding a new subdivi-
    51  sion (r) to read as follows:
    52    (r) Notwithstanding any other provision of state or local  law,  ordi-
    53  nance or resolution to the contrary: (1) Any city having a population of
    54  one million or more in which the taxes imposed by section eleven hundred
    55  seven  of  this chapter are in effect, acting through its local legisla-
    56  tive body, is hereby authorized and empowered to elect  to  provide  the

        A. 1690                             8
 
     1  exemption  from  such  taxes  for the same personal care products exempt
     2  from state sales and  compensating  use  taxes  described  in  paragraph
     3  forty-eight of subdivision (a) of section eleven hundred fifteen of this
     4  chapter  by enacting a resolution in the form set forth in paragraph two
     5  of this subdivision; whereupon, upon compliance with the  provisions  of
     6  subdivisions  (d) and (e) of this section, such enactment of such resol-
     7  ution shall be deemed to be an amendment to such section eleven  hundred
     8  seven  and such section eleven hundred seven shall be deemed to incorpo-
     9  rate such exemption as if it had been duly enacted by the state legisla-
    10  ture and approved by the governor.
    11    (2) Form of resolution: Be it enacted by the (insert proper  title  of
    12  local legislative body) as follows:
    13    Section  one.  Receipts  from  sales  of  and  consideration  given or
    14  contracted to be given for purchases of personal  care  products  exempt
    15  from  state  sales  and  compensating  use  taxes  pursuant to paragraph
    16  forty-eight of subdivision (a) of section eleven hundred fifteen of  the
    17  tax  law  shall  also  be  exempt  from sales and compensating use taxes
    18  imposed in this jurisdiction.
    19    Section two. This resolution shall take effect, (insert the date)  and
    20  shall  apply  to  sales  made  and uses occurring on and after that date
    21  although made or occurring under a prior contract.
    22    § 7. The commissioner of taxation and finance is hereby authorized  to
    23  implement  the provisions of this act with respect to the elimination of
    24  the imposition of sales tax, additional taxes, and supplemental taxes on
    25  personal care products and all other taxes so addressed by this act.
    26    § 8. This act shall take effect on the first  day  of  the  sales  tax
    27  quarterly period, as described in subdivision (b) of section 1136 of the
    28  tax  law,  beginning at least 90 days after the date this act shall have
    29  become a law and shall apply in accordance with the  applicable  transi-
    30  tional  provisions  of  sections  1106 and 1217 of the tax law and shall
    31  expire and be deemed repealed two years after such date.
 
    32                                   PART C
 
    33    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
    34  by adding a new paragraph 49 to read as follows:
    35    (49) Housekeeping supplies as determined by the commissioner.
    36    §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
    37  adding a new clause 14 to read as follows:
    38    (14) Except as otherwise provided by law, the  exemption  provided  in
    39  paragraph  forty-nine  of  subdivision  (a)  of  section  eleven hundred
    40  fifteen of this article  relating  to  housekeeping  supplies  shall  be
    41  applicable pursuant to a local law, ordinance or resolution adopted by a
    42  city  subject  to the provisions of this section. Such city is empowered
    43  to adopt or repeal such a  local  law,  ordinance  or  resolution.  Such
    44  adoption  or  repeal  shall also be deemed to amend any local law, ordi-
    45  nance or resolution enacted by such a city imposing  taxes  pursuant  to
    46  the  authority  of subdivision (a) of section twelve hundred ten of this
    47  chapter.
    48    § 3.  Paragraph 1 of subdivision (a) of section 1210 of the  tax  law,
    49  as  amended by section 5 of part J of chapter 59 of the laws of 2021, is
    50  amended to read as follows:
    51    (1) Either, all of the taxes described in article twenty-eight of this
    52  chapter, at the same uniform rate, as to which taxes all  provisions  of
    53  the  local  laws, ordinances or resolutions imposing such taxes shall be
    54  identical, except as to rate and except as otherwise provided, with  the

        A. 1690                             9
 
     1  corresponding  provisions  in  such  article twenty-eight, including the
     2  definition and exemption provisions of  such  article,  so  far  as  the
     3  provisions  of  such  article twenty-eight can be made applicable to the
     4  taxes  imposed  by  such  city  or  county and with such limitations and
     5  special provisions as are set forth in this article. The  taxes  author-
     6  ized  under  this  subdivision  may  not  be imposed by a city or county
     7  unless the local law, ordinance or resolution imposes such taxes  so  as
     8  to  include  all  portions  and all types of receipts, charges or rents,
     9  subject to state tax under  sections  eleven  hundred  five  and  eleven
    10  hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
    11  standing the foregoing, a tax imposed by a  city  or  county  authorized
    12  under  this subdivision shall not include the tax imposed on charges for
    13  admission to race tracks and simulcast facilities under subdivision  (f)
    14  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    15  nance  or  resolution enacted by any city of less than one million or by
    16  any county or school district, imposing the  taxes  authorized  by  this
    17  subdivision,  shall, notwithstanding any provision of law to the contra-
    18  ry, exclude from the operation of such local taxes all sales of tangible
    19  personal property for use or consumption directly and  predominantly  in
    20  the  production of tangible personal property, gas, electricity, refrig-
    21  eration or steam, for sale, by  manufacturing,  processing,  generating,
    22  assembly,  refining,  mining  or  extracting;  and all sales of tangible
    23  personal property for use or consumption  predominantly  either  in  the
    24  production  of  tangible personal property, for sale, by farming or in a
    25  commercial horse boarding operation, or in both; and all sales  of  fuel
    26  sold  for use in commercial aircraft and general aviation aircraft; and,
    27  unless such city, county or school district elects otherwise, shall omit
    28  the provision for credit or refund contained in clause six  of  subdivi-
    29  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
    30  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    31  city,  county  or school district, imposing the taxes authorized by this
    32  subdivision, shall omit the residential solar energy  systems  equipment
    33  and  electricity exemption provided for in subdivision (ee), the commer-
    34  cial solar energy systems equipment and electricity  exemption  provided
    35  for in subdivision (ii), the commercial fuel cell electricity generating
    36  systems  equipment and electricity generated by such equipment exemption
    37  provided for in subdivision (kk) and the clothing and footwear exemption
    38  provided for in paragraph thirty of subdivision (a)  of  section  eleven
    39  hundred  fifteen  of  this  chapter,  unless such city, county or school
    40  district elects otherwise as to such residential  solar  energy  systems
    41  equipment  and  electricity  exemption,  such  commercial  solar  energy
    42  systems equipment and electricity exemption, commercial fuel cell  elec-
    43  tricity  generating  systems equipment and electricity generated by such
    44  equipment exemption or such clothing and footwear exemption.  (iii)  Any
    45  local law, ordinance or resolution enacted by any city, county or school
    46  district,  imposing the taxes authorized by this subdivision, shall omit
    47  the housekeeping supplies exemption provided for in paragraph forty-nine
    48  of subdivision (a) of section eleven hundred fifteen  of  this  chapter,
    49  unless  such  city, county or school district elects otherwise; provided
    50  that if such a city having a population of one million  or  more  enacts
    51  the  resolution  described in subdivision (s) of this section or repeals
    52  such resolution, such resolution or repeal shall also be deemed to amend
    53  any local law, ordinance or resolution enacted by such a  city  imposing
    54  such taxes pursuant to the authority of this subdivision, whether or not
    55  such  taxes  are  suspended  at the time such city enacts its resolution
    56  pursuant to subdivision (s) of this section  or  at  the  time  of  such

        A. 1690                            10
 
     1  repeal;  provided, further, that any such local law, ordinance or resol-
     2  ution and section eleven hundred seven of this chapter, as deemed to  be
     3  amended  in  the event a city of one million or more enacts a resolution
     4  pursuant  to  the authority of subdivision (s) of this section, shall be
     5  further amended, as provided in section twelve hundred eighteen of  this
     6  subpart,  so  that the housekeeping supplies exemption in any such local
     7  law, ordinance or resolution or in such section eleven hundred seven  of
     8  this chapter is the same as the housekeeping supplies exemption in para-
     9  graph forty-nine of subdivision (a) of section eleven hundred fifteen of
    10  this chapter.
    11    §  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    12  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
    13  read as follows:
    14    (d)  A local law, ordinance or resolution imposing any tax pursuant to
    15  this section, increasing or decreasing the rate of such  tax,  repealing
    16  or  suspending  such tax, exempting from such tax the energy sources and
    17  services described in paragraph three of subdivision (a) or of  subdivi-
    18  sion  (b)  of  this  section or changing the rate of tax imposed on such
    19  energy sources and services  or  providing  for  the  credit  or  refund
    20  described  in  clause  six  of subdivision (a) of section eleven hundred
    21  nineteen of this chapter, or electing or  repealing  the  exemption  for
    22  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    23  section eleven hundred fifteen of this article,  or  the  exemption  for
    24  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
    25  section eleven hundred fifteen of this article, or electing or repealing
    26  the exemption for commercial fuel cell  electricity  generating  systems
    27  equipment  and  electricity  generated  by such equipment in subdivision
    28  (kk) of section eleven hundred fifteen of  this  article  must  go  into
    29  effect  only  on  one  of  the following dates: March first, June first,
    30  September first or December first; provided, that a local law, ordinance
    31  or resolution providing for the exemption described in paragraph  thirty
    32  of  subdivision (a) of section eleven hundred fifteen of this chapter or
    33  repealing any such exemption or a local  law,  ordinance  or  resolution
    34  providing for a refund or credit described in subdivision (d) of section
    35  eleven  hundred  nineteen of this chapter or repealing such provision so
    36  provided must go into effect only on  March  first;  provided,  further,
    37  that  a  local  law, ordinance or resolution providing for the exemption
    38  described in paragraph forty-nine of subdivision (a) of  section  eleven
    39  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    40  provided and a resolution enacted pursuant to the authority of  subdivi-
    41  sion  (s)  of  this  section  providing such exemption or repealing such
    42  exemption so provided may go into effect immediately. No such local law,
    43  ordinance or resolution shall be effective unless a  certified  copy  of
    44  such  law,  ordinance or resolution is mailed by registered or certified
    45  mail to the commissioner at the commissioner's office in Albany at least
    46  ninety days prior to the date it is to become  effective.  However,  the
    47  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    48  requirement to a mailing of such certified copy by registered or  certi-
    49  fied  mail  within  a  period of not less than thirty days prior to such
    50  effective date if the commissioner deems such action  to  be  consistent
    51  with  the  commissioner's  duties  under section twelve hundred fifty of
    52  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    53  restriction  provided for in section twelve hundred twenty-three of this
    54  article as to the effective date of a tax  and  the  notice  requirement
    55  provided  for  therein  are  applicable  and  have  not been waived, the

        A. 1690                            11

     1  restriction and notice requirement in  section  twelve  hundred  twenty-
     2  three of this article shall also apply.
     3    §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
     4  sion (s) to read as follows:
     5    (s) Notwithstanding any other provision of state or local  law,  ordi-
     6  nance or resolution to the contrary: (1) Any city having a population of
     7  one million or more in which the taxes imposed by section eleven hundred
     8  seven  of  this chapter are in effect, acting through its local legisla-
     9  tive body, is hereby authorized and empowered to elect  to  provide  the
    10  exemption from such taxes for the same housekeeping supplies exempt from
    11  state sales and compensating use taxes described in paragraph forty-nine
    12  of  subdivision (a) of section eleven hundred fifteen of this chapter by
    13  enacting a resolution in the form set forth in  paragraph  two  of  this
    14  subdivision;  whereupon, upon compliance with the provisions of subdivi-
    15  sions (d) and (e) of this section, such  enactment  of  such  resolution
    16  shall  be deemed to be an amendment to such section eleven hundred seven
    17  and such section eleven hundred seven shall  be  deemed  to  incorporate
    18  such  exemption  as if it had been duly enacted by the state legislature
    19  and approved by the governor.
    20    (2) Form of resolution: Be it enacted by the (insert proper  title  of
    21  local legislative body) as follows:
    22    Section  one.  Receipts  from  sales  of  and  consideration  given or
    23  contracted to be given for purchases  of  housekeeping  supplies  exempt
    24  from  state  sales  and  compensating  use  taxes  pursuant to paragraph
    25  forty-nine of subdivision (a) of section eleven hundred fifteen  of  the
    26  tax  law  shall  also  be  exempt  from sales and compensating use taxes
    27  imposed in this jurisdiction.
    28    Section two. This resolution shall take effect, (insert the date)  and
    29  shall  apply  to  sales  made  and uses occurring on and after that date
    30  although made or occurring under a prior contract.
    31    § 6. The commissioner of taxation and finance is hereby authorized  to
    32  implement  the provisions of this act with respect to the elimination of
    33  the imposition of sales tax, additional taxes, and supplemental taxes on
    34  housekeeping supplies and all other taxes so addressed by this act.
    35    § 7. This act shall take effect on the first  day  of  the  sales  tax
    36  quarterly period, as described in subdivision (b) of section 1136 of the
    37  tax  law,  beginning at least 90 days after the date this act shall have
    38  become a law and shall apply in accordance with the  applicable  transi-
    39  tional  provisions  of  sections  1106 and 1217 of the tax law and shall
    40  expire and be deemed repealed two years after such date.
 
    41                                   PART D
 
    42    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
    43  by adding a new paragraph (1-a) to read as follows:
    44    (1-a)  Food  which  is sold heated or prepared, including food sold at
    45  grocery stores, restaurants, diners,  taverns,  food  trucks,  and  food
    46  courts at a mall and food that is catered.
    47    §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
    48  adding a new clause 15 to read as follows:
    49    (15) Except as otherwise provided by law, the  exemption  provided  in
    50  paragraph  one-a of subdivision (a) of section eleven hundred fifteen of
    51  this article relating to heated or prepared foods  shall  be  applicable
    52  pursuant  to  a  local  law,  ordinance  or resolution adopted by a city
    53  subject to the provisions of this section. Such  city  is  empowered  to
    54  adopt or repeal such a local law, ordinance or resolution. Such adoption

        A. 1690                            12
 
     1  or  repeal  shall  also  be  deemed to amend any local law, ordinance or
     2  resolution enacted by such a city imposing taxes pursuant to the author-
     3  ity of subdivision (a) of section twelve hundred ten of this chapter.
     4    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
     5  amended  by  section  5  of part J of chapter 59 of the laws of 2021, is
     6  amended to read as follows:
     7    (1) Either, all of the taxes described in article twenty-eight of this
     8  chapter, at the same uniform rate, as to which taxes all  provisions  of
     9  the  local  laws, ordinances or resolutions imposing such taxes shall be
    10  identical, except as to rate and except as otherwise provided, with  the
    11  corresponding  provisions  in  such  article twenty-eight, including the
    12  definition and exemption provisions of  such  article,  so  far  as  the
    13  provisions  of  such  article twenty-eight can be made applicable to the
    14  taxes imposed by such city or  county  and  with  such  limitations  and
    15  special  provisions  as are set forth in this article. The taxes author-
    16  ized under this subdivision may not be  imposed  by  a  city  or  county
    17  unless  the  local law, ordinance or resolution imposes such taxes so as
    18  to include all portions and all types of  receipts,  charges  or  rents,
    19  subject  to  state  tax  under  sections  eleven hundred five and eleven
    20  hundred ten of this chapter, except as  otherwise  provided.    Notwith-
    21  standing  the  foregoing,  a  tax imposed by a city or county authorized
    22  under this subdivision shall not include the tax imposed on charges  for
    23  admission  to race tracks and simulcast facilities under subdivision (f)
    24  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    25  nance or resolution enacted by any city of less than one million  or  by
    26  any  county  or  school  district, imposing the taxes authorized by this
    27  subdivision, shall, notwithstanding any provision of law to the  contra-
    28  ry, exclude from the operation of such local taxes all sales of tangible
    29  personal  property  for use or consumption directly and predominantly in
    30  the production of tangible personal property, gas, electricity,  refrig-
    31  eration  or  steam,  for sale, by manufacturing, processing, generating,
    32  assembly, refining, mining or extracting;  and  all  sales  of  tangible
    33  personal  property  for  use  or consumption predominantly either in the
    34  production of tangible personal property, for sale, by farming or  in  a
    35  commercial  horse  boarding operation, or in both; and all sales of fuel
    36  sold for use in commercial aircraft and general aviation aircraft;  and,
    37  unless such city, county or school district elects otherwise, shall omit
    38  the  provision  for credit or refund contained in clause six of subdivi-
    39  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    40  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    41  city, county or school district, imposing the taxes authorized  by  this
    42  subdivision,  shall  omit the residential solar energy systems equipment
    43  and electricity exemption provided for in subdivision (ee), the  commer-
    44  cial  solar  energy systems equipment and electricity exemption provided
    45  for in subdivision (ii), the commercial fuel cell electricity generating
    46  systems equipment and electricity generated by such equipment  exemption
    47  provided for in subdivision (kk) and the clothing and footwear exemption
    48  provided  for  in  paragraph thirty of subdivision (a) of section eleven
    49  hundred fifteen of this chapter, unless  such  city,  county  or  school
    50  district  elects  otherwise  as to such residential solar energy systems
    51  equipment  and  electricity  exemption,  such  commercial  solar  energy
    52  systems  equipment and electricity exemption, commercial fuel cell elec-
    53  tricity generating systems equipment and electricity generated  by  such
    54  equipment  exemption or such clothing and footwear exemption.  (iii) Any
    55  local law, ordinance or resolution enacted by any city, county or school
    56  district, imposing the taxes authorized by this subdivision, shall  omit

        A. 1690                            13
 
     1  the hot or prepared food items exemption provided for in paragraph one-a
     2  of  subdivision  (a)  of section eleven hundred fifteen of this chapter,
     3  unless such city, county or school district elects  otherwise;  provided
     4  that  if  such  a city having a population of one million or more enacts
     5  the resolution described in subdivision (t) of this section  or  repeals
     6  such resolution, such resolution or repeal shall also be deemed to amend
     7  any  local  law, ordinance or resolution enacted by such a city imposing
     8  such taxes pursuant to the authority of this subdivision, whether or not
     9  such taxes are suspended at the time such  city  enacts  its  resolution
    10  pursuant  to  subdivision  (t)  of  this  section or at the time of such
    11  repeal; provided, further, that any such local law, ordinance or  resol-
    12  ution  and section eleven hundred seven of this chapter, as deemed to be
    13  amended in the event a city of one million or more enacts  a  resolution
    14  pursuant  to  the authority of subdivision (t) of this section, shall be
    15  further amended, as provided in section twelve hundred eighteen of  this
    16  subpart,  so  that  the hot or prepared food items exemption in any such
    17  local law, ordinance or resolution or in  such  section  eleven  hundred
    18  seven  of  this  chapter  is  the same as the hot or prepared food items
    19  exemption in paragraph  one-a  of  subdivision  (a)  of  section  eleven
    20  hundred fifteen of this chapter.
    21    §  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    22  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
    23  read as follows:
    24    (d)  A local law, ordinance or resolution imposing any tax pursuant to
    25  this section, increasing or decreasing the rate of such  tax,  repealing
    26  or  suspending  such tax, exempting from such tax the energy sources and
    27  services described in paragraph three of subdivision (a) or of  subdivi-
    28  sion  (b)  of  this  section or changing the rate of tax imposed on such
    29  energy sources and services  or  providing  for  the  credit  or  refund
    30  described  in  clause  six  of subdivision (a) of section eleven hundred
    31  nineteen of this chapter, or electing or  repealing  the  exemption  for
    32  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    33  section eleven hundred fifteen of this article,  or  the  exemption  for
    34  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
    35  section eleven hundred fifteen of this article, or electing or repealing
    36  the exemption for commercial fuel cell  electricity  generating  systems
    37  equipment  and  electricity  generated  by such equipment in subdivision
    38  (kk) of section eleven hundred fifteen of  this  article  must  go  into
    39  effect  only  on  one  of  the following dates: March first, June first,
    40  September first or December first; provided, that a local law, ordinance
    41  or resolution providing for the exemption described in paragraph  thirty
    42  of  subdivision (a) of section eleven hundred fifteen of this chapter or
    43  repealing any such exemption or a local  law,  ordinance  or  resolution
    44  providing for a refund or credit described in subdivision (d) of section
    45  eleven  hundred  nineteen of this chapter or repealing such provision so
    46  provided must go into effect only on  March  first;  provided,  further,
    47  that  a  local  law, ordinance or resolution providing for the exemption
    48  described in paragraph  one-a  of  subdivision  (a)  of  section  eleven
    49  hundred  fifteen  of  this  chapter  or  repealing any such exemption so
    50  provided and a resolution enacted pursuant to the authority of  subdivi-
    51  sion  (t)  of  this  section  providing such exemption or repealing such
    52  exemption so provided may go into effect immediately. No such local law,
    53  ordinance or resolution shall be effective unless a  certified  copy  of
    54  such  law,  ordinance or resolution is mailed by registered or certified
    55  mail to the commissioner at the commissioner's office in Albany at least
    56  ninety days prior to the date it is to become  effective.  However,  the

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     1  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
     2  requirement to a mailing of such certified copy by registered or  certi-
     3  fied  mail  within  a  period of not less than thirty days prior to such
     4  effective  date  if  the commissioner deems such action to be consistent
     5  with the commissioner's duties under section  twelve  hundred  fifty  of
     6  this  article  and  the  commissioner  acts  by  resolution.  Where  the
     7  restriction provided for in section twelve hundred twenty-three of  this
     8  article  as  to  the  effective date of a tax and the notice requirement
     9  provided for therein are  applicable  and  have  not  been  waived,  the
    10  restriction  and  notice  requirement  in section twelve hundred twenty-
    11  three of this article shall also apply.
    12    § 5. Section 1210 of the tax law is amended by adding a  new  subdivi-
    13  sion (t) to read as follows:
    14    (t)  Notwithstanding  any other provision of state or local law, ordi-
    15  nance or resolution to the contrary: (1) Any city having a population of
    16  one million or more in which the taxes imposed by section eleven hundred
    17  seven of this chapter are in effect, acting through its  local  legisla-
    18  tive  body,  is  hereby authorized and empowered to elect to provide the
    19  exemption from such taxes for the same hot or prepared food items exempt
    20  from state sales and compensating use taxes described in paragraph one-a
    21  of subdivision (a) of section eleven hundred fifteen of this chapter  by
    22  enacting  a  resolution  in  the form set forth in paragraph two of this
    23  subdivision; whereupon, upon compliance with the provisions of  subdivi-
    24  sions  (d)  and  (e)  of this section, such enactment of such resolution
    25  shall be deemed to be an amendment to such section eleven hundred  seven
    26  and  such  section  eleven  hundred seven shall be deemed to incorporate
    27  such exemption as if it had been duly enacted by the  state  legislature
    28  and approved by the governor.
    29    (2)  Form  of resolution: Be it enacted by the (insert proper title of
    30  local legislative body) as follows:
    31    Section one.  Receipts  from  sales  of  and  consideration  given  or
    32  contracted  to  be  given  for  purchases  of hot or prepared food items
    33  exempt from state sales and compensating use taxes pursuant to paragraph
    34  one-a of subdivision (a) of section eleven hundred fifteen of this chap-
    35  ter shall also be exempt from sales and compensating use  taxes  imposed
    36  in this jurisdiction.
    37    Section  two. This resolution shall take effect, (insert the date) and
    38  shall apply to sales made and uses occurring  on  and  after  that  date
    39  although made or occurring under a prior contract.
    40    §  6. The commissioner of taxation and finance is hereby authorized to
    41  implement the provisions of this act with respect to the elimination  of
    42  the imposition of sales tax, additional taxes, and supplemental taxes on
    43  hot  and  prepared  food  items and all other taxes so addressed by this
    44  act.
    45    § 7. This act shall take effect on the first  day  of  the  sales  tax
    46  quarterly period, as described in subdivision (b) of section 1136 of the
    47  tax  law,  beginning at least 90 days after the date this act shall have
    48  become a law and shall apply in accordance with the  applicable  transi-
    49  tional  provisions  of  sections  1106 and 1217 of the tax law and shall
    50  expire and be deemed repealed two years after such date.
    51    § 2. Severability. If any clause, sentence, paragraph, section or part
    52  of this act shall be adjudged by any court of competent jurisdiction  to
    53  be  invalid  and  after  exhaustion  of all further judicial review, the
    54  judgment shall not affect, impair, or invalidate the remainder  thereof,
    55  but  shall  be  confined in its operation to the clause, sentence, para-

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     1  graph, section or part of this act directly involved in the  controversy
     2  in which the judgment shall have been rendered.
     3    §  3.  This  act shall take effect immediately provided, however, that
     4  the applicable effective date of Parts A through D of this act shall  be
     5  as specifically set forth in the last section of such Parts.
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