Bill Text: NY A04558 | 2019-2020 | General Assembly | Introduced
Bill Title: Enacts Shop-NY; establishes various exemptions from New York's sales and compensating use tax.
Spectrum: Partisan Bill (Republican 20-0)
Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A04558 Detail]
Download: New_York-2019-A04558-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4558 2019-2020 Regular Sessions IN ASSEMBLY February 4, 2019 ___________ Introduced by M. of A. KOLB, RAIA, MALLIOTAKIS, MONTESANO, GIGLIO, BRABENEC, STEC, NORRIS, SMITH, MIKULIN, ASHBY -- Multi-Sponsored by -- M. of A. BLANKENBUSH, DiPIETRO, FRIEND -- 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 (Part A); to amend the tax law, in relation to exemptions from sales and use taxes (Part B); to amend the tax law, in relation to providing a sales tax exemption for child restraint systems (Part C); to amend the tax law, in relation to exemptions from sales and use taxes (Part D); to amend the tax law, in relation to providing a sales tax exemption for household cleaning products (Part E); and to amend the tax law, in relation to providing a sales tax exemption for certain ready-to-eat foods at grocery stores (Part F) 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 "Shop-NY". Each component is wholly contained within a Part identi- 3 fied as Parts A through F. The effective date for each particular 4 provision contained within such Part is set forth in the last section of 5 such Part. Any provision in any section contained within a Part, includ- 6 ing the effective date of the Part, which makes a reference to a section 7 "of this act", when used in connection with that particular component, 8 shall be deemed to mean and refer to the corresponding section of the 9 Part in which it is found. Section three of this act sets forth the 10 general effective date of this act. 11 PART A EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06125-01-9A. 4558 2 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 50 to read as follows: 3 (50) Motor fuel and diesel motor fuel. 4 § 2. Subdivision (b) of section 1107 of the tax law is amended by 5 adding a new clause 12 to read as follows: 6 (12) Except as otherwise provided by law, the exemption provided in 7 paragraph fifty of subdivision (a) of section eleven hundred fifteen of 8 this article relating to motor fuel and diesel motor fuel shall be 9 applicable pursuant to a local law, ordinance or resolution adopted by a 10 city subject to the provisions of this section. Such city is empowered 11 to adopt or repeal such a local law, ordinance or resolution. Such 12 adoption or repeal shall also be deemed to amend any local law, ordi- 13 nance or resolution enacted by such a city imposing taxes pursuant to 14 the authority of subdivision (a) of section twelve hundred ten of this 15 chapter. 16 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 17 amended by section 2 of part WW of chapter 60 of the laws of 2016 and 18 subparagraph (i) as separately amended by section 5 of part Z of chapter 19 60 of the laws of 2016, is 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. (i) Any 34 local law, ordinance or resolution enacted by any city of less than one 35 million or by any county or school district, imposing the taxes author- 36 ized by this subdivision, shall, notwithstanding any provision of law to 37 the contrary, exclude from the operation of such local taxes all sales 38 of tangible personal property for use or consumption directly and 39 predominantly in the production of tangible personal property, gas, 40 electricity, refrigeration or steam, for sale, by manufacturing, proc- 41 essing, generating, assembly, refining, mining or extracting; and all 42 sales of tangible personal property for use or consumption predominantly 43 either in the production of tangible personal property, for sale, by 44 farming or in a commercial horse boarding operation, or in both; and all 45 sales of fuel sold for use in commercial aircraft and general aviation 46 aircraft; and, unless such city, county or school district elects other- 47 wise, shall omit the provision for credit or refund contained in clause 48 six of subdivision (a) or subdivision (d) of section eleven hundred 49 nineteen of this chapter. (ii) Any local law, ordinance or resolution 50 enacted by any city, county or school district, imposing the taxes 51 authorized by this subdivision, shall omit the residential solar energy 52 systems equipment and electricity exemption provided for in subdivision 53 (ee), the commercial solar energy systems equipment and electricity 54 exemption provided for in subdivision (ii), the commercial fuel cell 55 electricity generating systems equipment and electricity generated by 56 such equipment exemption provided for in subdivision (kk) and the cloth-A. 4558 3 1 ing and footwear exemption provided for in paragraph thirty of subdivi- 2 sion (a) of section eleven hundred fifteen of this chapter, unless such 3 city, county or school district elects otherwise as to such residential 4 solar energy systems equipment and electricity exemption, such commer- 5 cial solar energy systems equipment and electricity exemption, commer- 6 cial fuel cell electricity generating systems equipment and electricity 7 generated by such equipment exemption or such clothing and footwear 8 exemption. Any local law, ordinance or resolution enacted by any city, 9 county or school district, imposing the taxes authorized by this subdi- 10 vision, shall omit the motor fuel and diesel motor fuel exemption 11 provided for in paragraph fifty of subdivision (a) of section eleven 12 hundred fifteen of this chapter, unless such city, county or school 13 district elects otherwise; provided that if such a city having a popu- 14 lation of one million or more enacts the resolution described in subdi- 15 vision (q) of this section or repeals such resolution, such resolution 16 or repeal shall also be deemed to amend any local law, ordinance or 17 resolution enacted by such a city imposing such taxes pursuant to the 18 authority of this subdivision, whether or not such taxes are suspended 19 at the time such city enacts its resolution pursuant to subdivision (q) 20 of this section or at the time of any such repeal; provided, further, 21 that any such local law, ordinance or resolution and section eleven 22 hundred seven of this chapter, as deemed to be amended in the event a 23 city of one million or more enacts a resolution pursuant to the authori- 24 ty of subdivision (q) of this section, shall be further amended, as 25 provided in section twelve hundred eighteen of this subpart, so that the 26 motor fuel and diesel motor fuel exemption in any such local law, ordi- 27 nance or resolution or in such section eleven hundred seven of this 28 chapter is the same as the motor fuel and diesel motor fuel exemption in 29 paragraph fifty of subdivision (a) of section eleven hundred fifteen of 30 this chapter. (iii) Any local law, ordinance or resolution enacted by 31 any city, county or school district, imposing the taxes authorized by 32 this subdivision, shall omit the residential solar energy systems equip- 33 ment and electricity exemption provided for in subdivision (ee) of 34 section eleven hundred fifteen of this chapter, the commercial solar 35 energy systems equipment and electricity exemption provided for in 36 subdivision (ii) and the clothing and footwear exemption provided for in 37 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 38 this chapter, unless such city, county or school district elects other- 39 wise as to either such residential solar energy systems equipment and 40 electricity exemption, such commercial solar energy systems equipment 41 and electricity exemption or such clothing and footwear exemption. Any 42 local law, ordinance or resolution enacted by any city, county or school 43 district, imposing the taxes authorized by this subdivision, shall omit 44 the mobile telecommunication services exemption provided for in subdivi- 45 sion (cc) of section eleven hundred fifteen of this chapter, unless such 46 city, county or school district elects otherwise; provided that if such 47 a city having a population of one million or more repeals a resolution 48 described in former subdivision (p) of this section, such repeal shall 49 also be deemed to amend any local law, ordinance or resolution enacted 50 by such a city imposing such taxes pursuant to the authority of this 51 subdivision, whether or not such taxes are suspended at the time such 52 city repeals its resolution enacted pursuant to former subdivision (p) 53 of this section; provided, further, that any such local law, ordinance 54 or resolution and section eleven hundred seven of this chapter, as 55 deemed to be amended in the event a city of one million or more repeals 56 a resolution enacted pursuant to the authority of former subdivision (p)A. 4558 4 1 of this section, shall be further amended, as provided in section twelve 2 hundred eighteen of this subpart, so that the wireless telecommuni- 3 cations services exemption in any such local law, ordinance or resol- 4 ution or in such section eleven hundred seven of this chapter is the 5 same as the mobile telecommunication services exemption in subdivision 6 (cc) of section eleven hundred fifteen of this chapter. (iv) Any local 7 law, ordinance or resolution enacted by any city, county or school 8 district, imposing the taxes authorized by this subdivision, shall omit 9 the residential solar energy systems equipment and electricity exemption 10 provided for in subdivision (ee) of section eleven hundred fifteen of 11 this chapter, the commercial solar energy systems equipment and elec- 12 tricity exemption provided for in subdivision (ii) and the clothing and 13 footwear exemption provided for in paragraph thirty of subdivision (a) 14 of section eleven hundred fifteen of this chapter, unless such city, 15 county or school district elects otherwise as to either such residential 16 solar energy systems equipment and electricity exemption, such commer- 17 cial solar energy systems equipment and electricity exemption or such 18 clothing and footwear exemption. 19 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 20 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 21 read as follows: 22 (d) A local law, ordinance or resolution imposing any tax pursuant to 23 this section, increasing or decreasing the rate of such tax, repealing 24 or suspending such tax, exempting from such tax the energy sources and 25 services described in paragraph three of subdivision (a) or of subdivi- 26 sion (b) of this section or changing the rate of tax imposed on such 27 energy sources and services or providing for the credit or refund 28 described in clause six of subdivision (a) of section eleven hundred 29 nineteen of this chapter, or electing or repealing the exemption for 30 residential solar equipment and electricity in subdivision (ee) of 31 section eleven hundred fifteen of this article, or the exemption for 32 commercial solar equipment and electricity in subdivision (ii) of 33 section eleven hundred fifteen of this article, or electing or repealing 34 the exemption for commercial fuel cell electricity generating systems 35 equipment and electricity generated by such equipment in subdivision 36 (kk) of section eleven hundred fifteen of this article must go into 37 effect only on one of the following dates: March first, June first, 38 September first or December first; provided, that a local law, ordinance 39 or resolution providing for the exemption described in paragraph thirty 40 of subdivision (a) of section eleven hundred fifteen of this chapter or 41 repealing any such exemption or a local law, ordinance or resolution 42 providing for a refund or credit described in subdivision (d) of section 43 eleven hundred nineteen of this chapter or repealing such provision so 44 provided must go into effect only on March first; provided, further, 45 that a local law, ordinance or resolution providing for the exemption 46 described in paragraph fifty of subdivision (a) of section eleven 47 hundred fifteen of this chapter or repealing any such exemption so 48 provided and a resolution enacted pursuant to the authority of subdivi- 49 sion (q) of this section providing such exemption or repealing such 50 exemption so provided may go into effect immediately. No such local law, 51 ordinance or resolution shall be effective unless a certified copy of 52 such law, ordinance or resolution is mailed by registered or certified 53 mail to the commissioner at the commissioner's office in Albany at least 54 ninety days prior to the date it is to become effective. However, the 55 commissioner may waive and reduce such ninety-day minimum notice 56 requirement to a mailing of such certified copy by registered or certi-A. 4558 5 1 fied mail within a period of not less than thirty days prior to such 2 effective date if the commissioner deems such action to be consistent 3 with the commissioner's duties under section twelve hundred fifty of 4 this article and the commissioner acts by resolution. Where the 5 restriction provided for in section twelve hundred twenty-three of this 6 article as to the effective date of a tax and the notice requirement 7 provided for therein are applicable and have not been waived, the 8 restriction and notice requirement in section twelve hundred twenty- 9 three of this article shall also apply. 10 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 11 sion (q) to read as follows: 12 (q) Notwithstanding any other provision of state or local law, ordi- 13 nance or resolution to the contrary: 14 (1) Any city having a population of one million or more in which the 15 taxes imposed by section eleven hundred seven of this chapter are in 16 effect, acting through its local legislative body, is hereby authorized 17 and empowered to elect to provide the exemption from such taxes for the 18 same motor fuel and diesel motor fuel exempt from state sales and 19 compensating use taxes described in paragraph fifty of subdivision (a) 20 of section eleven hundred fifteen of this chapter by enacting a resol- 21 ution in the form set forth in paragraph two of this subdivision; where- 22 upon, upon compliance with the provisions of subdivisions (d) and (e) of 23 this section, such enactment of such resolution shall be deemed to be an 24 amendment to such section eleven hundred seven and such section eleven 25 hundred seven shall be deemed to incorporate such exemption as if it had 26 been duly enacted by the state legislature and approved by the governor. 27 (2) Form of Resolution: Be it enacted by the (insert proper title of 28 local legislative body) as follows: 29 Section one. Receipts from sales of and consideration given or 30 contracted to be given for purchases of motor fuel and diesel motor fuel 31 exempt from state sales and compensating use taxes pursuant to paragraph 32 fifty of subdivision (a) of section eleven hundred fifteen of the tax 33 law shall also be exempt from sales and compensating use taxes imposed 34 in this jurisdiction. 35 Section two. This resolution shall take effect, (insert the date) and 36 shall apply to sales made and uses occurring on and after that date 37 although made or occurring under a prior contract. 38 § 6. The commissioner of taxation and finance is hereby authorized to 39 implement the provisions of this act with respect to the elimination of 40 the imposition of sales tax, additional taxes, and supplemental taxes on 41 diesel motor fuel and motor fuel and all other taxes so addressed by 42 this act. 43 § 7. This act shall take effect on the first day of the sales tax 44 quarterly period, as described in subdivision (b) of section 1136 of the 45 tax law, next commencing at least 90 days after this act shall have 46 become a law and shall apply in accordance with the applicable transi- 47 tional provisions of sections 1106 and 1217 of the tax law. 48 PART B 49 Section 1. Subdivision (a) of section 1115 of the tax law is amended 50 by adding five new paragraphs 45, 46, 47, 48 and 49 to read as follows: 51 (45) Bicycle helmets. For purposes of this paragraph, bicycle helmets 52 shall mean a helmet designed to meet the rules and regulations of the 53 commissioner of motor vehicles establishing standards for helmets pursu-A. 4558 6 1 ant to section twelve hundred thirty-eight of the vehicle and traffic 2 law. 3 (46) Motorcycle helmets. For purposes of this paragraph, motorcycle 4 helmets shall mean a helmet designed to meet the rules and regulations 5 of the commissioner of motor vehicles establishing standards for helmets 6 pursuant to section three hundred eighty-one of the vehicle and traffic 7 law. 8 (47) Snowmobile helmets. For purposes of this paragraph, snowmobile 9 helmets shall mean a helmet designed to meet the parks, recreation and 10 historic preservation commissioner's rules and regulations establishing 11 standards for helmets pursuant to section 25.17 of the parks, recreation 12 and historic preservation law. 13 (48) Equestrian helmets. For purposes of this paragraph, equestrian 14 helmets shall mean a helmet designed to meet the rules and regulations 15 of the commissioner of motor vehicles establishing standards for helmets 16 pursuant to section twelve hundred sixty-five of the vehicle and traffic 17 law. 18 (49) Sports helmets. For purposes of this paragraph, sports helmets 19 shall mean a helmet designed to meet the rules and regulations of the 20 commissioner of health establishing standards for helmets pursuant to 21 section two hundred six of the public health law. 22 § 2. Subdivision (b) of section 1107 of the tax law is amended by 23 adding a new clause 13 to read as follows: 24 (13) Except as otherwise provided by law, the exemption provided in 25 paragraphs forty-five, forty-six, forty-seven, forty-eight and forty- 26 nine of subdivision (a) of section eleven hundred fifteen of this arti- 27 cle relating to bicycle helmets, motorcycle helmets, snowmobile helmets, 28 equestrian helmets and sports helmets shall be applicable pursuant to a 29 local law, ordinance or resolution adopted by a city subject to the 30 provisions of this section. Such city is empowered to adopt or repeal 31 such a local law, ordinance or resolution. Such adoption or repeal shall 32 also be deemed to amend any local law, ordinance or resolution enacted 33 by such a city imposing taxes pursuant to the authority of subdivision 34 (a) of section twelve hundred ten of this chapter. 35 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 36 amended by section 2 of part WW of chapter 60 of the laws of 2016 and 37 subparagraph (i) as separately amended by section 5 of part Z of chapter 38 60 of the laws of 2016, is amended to read as follows: 39 (1) Either, all of the taxes described in article twenty-eight of this 40 chapter, at the same uniform rate, as to which taxes all provisions of 41 the local laws, ordinances or resolutions imposing such taxes shall be 42 identical, except as to rate and except as otherwise provided, with the 43 corresponding provisions in such article twenty-eight, including the 44 definition and exemption provisions of such article, so far as the 45 provisions of such article twenty-eight can be made applicable to the 46 taxes imposed by such city or county and with such limitations and 47 special provisions as are set forth in this article. The taxes author- 48 ized under this subdivision may not be imposed by a city or county 49 unless the local law, ordinance or resolution imposes such taxes so as 50 to include all portions and all types of receipts, charges or rents, 51 subject to state tax under sections eleven hundred five and eleven 52 hundred ten of this chapter, except as otherwise provided. (i) Any 53 local law, ordinance or resolution enacted by any city of less than one 54 million or by any county or school district, imposing the taxes author- 55 ized by this subdivision, shall, notwithstanding any provision of law to 56 the contrary, exclude from the operation of such local taxes all salesA. 4558 7 1 of tangible personal property for use or consumption directly and 2 predominantly in the production of tangible personal property, gas, 3 electricity, refrigeration or steam, for sale, by manufacturing, proc- 4 essing, generating, assembly, refining, mining or extracting; and all 5 sales of tangible personal property for use or consumption predominantly 6 either in the production of tangible personal property, for sale, by 7 farming or in a commercial horse boarding operation, or in both; and all 8 sales of fuel sold for use in commercial aircraft and general aviation 9 aircraft; and, unless such city, county or school district elects other- 10 wise, shall omit the provision for credit or refund contained in clause 11 six of subdivision (a) or subdivision (d) of section eleven hundred 12 nineteen of this chapter. (ii) Any local law, ordinance or resolution 13 enacted by any city, county or school district, imposing the taxes 14 authorized by this subdivision, shall omit the residential solar energy 15 systems equipment and electricity exemption provided for in subdivision 16 (ee), the commercial solar energy systems equipment and electricity 17 exemption provided for in subdivision (ii), the commercial fuel cell 18 electricity generating systems equipment and electricity generated by 19 such equipment exemption provided for in subdivision (kk) and the cloth- 20 ing and footwear exemption provided for in paragraph thirty of subdivi- 21 sion (a) of section eleven hundred fifteen of this chapter, unless such 22 city, county or school district elects otherwise as to such residential 23 solar energy systems equipment and electricity exemption, such commer- 24 cial solar energy systems equipment and electricity exemption, commer- 25 cial fuel cell electricity generating systems equipment and electricity 26 generated by such equipment exemption or such clothing and footwear 27 exemption. Any local law, ordinance or resolution enacted by any city, 28 county or school district, imposing the taxes authorized by this subdi- 29 vision, shall omit the bicycle helmets, motorcycle helmets, snowmobile 30 helmets, equestrian helmets and sports helmets exemption provided for in 31 paragraphs forty-five, forty-six, forty-seven, forty-eight and forty- 32 nine of subdivision (a) of section eleven hundred fifteen of this chap- 33 ter, unless such city, county or school district elects otherwise; 34 provided that if such a city having a population of one million or more 35 enacts the resolution described in subdivision (r) of this section or 36 repeals such resolution, such resolution or repeal shall also be deemed 37 to amend any local law, ordinance or resolution enacted by such a city 38 imposing such taxes pursuant to the authority of this subdivision, 39 whether or not such taxes are suspended at the time such city enacts its 40 resolution pursuant to subdivision (r) of this section or at the time of 41 any such repeal; provided, further, that any such local law, ordinance 42 or resolution and section eleven hundred seven of this chapter, as 43 deemed to be amended in the event a city of one million or more enacts a 44 resolution pursuant to the authority of subdivision (r) of this section, 45 shall be further amended, as provided in section twelve hundred eighteen 46 of this subpart, so that the bicycle helmets, motorcycle helmets, snow- 47 mobile helmets, equestrian helmets and sports helmets exemption in any 48 such local law, ordinance or resolution or in such section eleven 49 hundred seven of this chapter is the same as the bicycle helmets, motor- 50 cycle helmets, snowmobile helmets, equestrian helmets and sports helmets 51 exemption in paragraphs forty-five, forty-six, forty-seven, forty-eight 52 and forty-nine of subdivision (a) of section eleven hundred fifteen of 53 this chapter. (iii) Any local law, ordinance or resolution enacted by 54 any city, county or school district, imposing the taxes authorized by 55 this subdivision, shall omit the residential solar energy systems equip- 56 ment and electricity exemption provided for in subdivision (ee) ofA. 4558 8 1 section eleven hundred fifteen of this chapter, the commercial solar 2 energy systems equipment and electricity exemption provided for in 3 subdivision (ii) and the clothing and footwear exemption provided for in 4 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 5 this chapter, unless such city, county or school district elects other- 6 wise as to either such residential solar energy systems equipment and 7 electricity exemption, such commercial solar energy systems equipment 8 and electricity exemption or such clothing and footwear exemption. Any 9 local law, ordinance or resolution enacted by any city, county or school 10 district, imposing the taxes authorized by this subdivision, shall omit 11 the mobile telecommunication services exemption provided for in subdivi- 12 sion (cc) of section eleven hundred fifteen of this chapter, unless such 13 city, county or school district elects otherwise; provided that if such 14 a city having a population of one million or more repeals a resolution 15 described in former subdivision (p) of this section, such repeal shall 16 also be deemed to amend any local law, ordinance or resolution enacted 17 by such a city imposing such taxes pursuant to the authority of this 18 subdivision, whether or not such taxes are suspended at the time such 19 city repeals its resolution enacted pursuant to former subdivision (p) 20 of this section; provided, further, that any such local law, ordinance 21 or resolution and section eleven hundred seven of this chapter, as 22 deemed to be amended in the event a city of one million or more repeals 23 a resolution enacted pursuant to the authority of former subdivision (p) 24 of this section, shall be further amended, as provided in section twelve 25 hundred eighteen of this subpart, so that the wireless telecommuni- 26 cations services exemption in any such local law, ordinance or resol- 27 ution or in such section eleven hundred seven of this chapter is the 28 same as the mobile telecommunication services exemption in subdivision 29 (cc) of section eleven hundred fifteen of this chapter. (iv) Any local 30 law, ordinance or resolution enacted by any city, county or school 31 district, imposing the taxes authorized by this subdivision, shall omit 32 the residential solar energy systems equipment and electricity exemption 33 provided for in subdivision (ee) of section eleven hundred fifteen of 34 this chapter, the commercial solar energy systems equipment and elec- 35 tricity exemption provided for in subdivision (ii) and the clothing and 36 footwear exemption provided for in paragraph thirty of subdivision (a) 37 of section eleven hundred fifteen of this chapter, unless such city, 38 county or school district elects otherwise as to either such residential 39 solar energy systems equipment and electricity exemption, such commer- 40 cial solar energy systems equipment and electricity exemption or such 41 clothing and footwear exemption. 42 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 43 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 44 read as follows: 45 (d) A local law, ordinance or resolution imposing any tax pursuant to 46 this section, increasing or decreasing the rate of such tax, repealing 47 or suspending such tax, exempting from such tax the energy sources and 48 services described in paragraph three of subdivision (a) or of subdivi- 49 sion (b) of this section or changing the rate of tax imposed on such 50 energy sources and services or providing for the credit or refund 51 described in clause six of subdivision (a) of section eleven hundred 52 nineteen of this chapter, or electing or repealing the exemption for 53 residential solar equipment and electricity in subdivision (ee) of 54 section eleven hundred fifteen of this article, or the exemption for 55 commercial solar equipment and electricity in subdivision (ii) of 56 section eleven hundred fifteen of this article, or electing or repealingA. 4558 9 1 the exemption for commercial fuel cell electricity generating systems 2 equipment and electricity generated by such equipment in subdivision 3 (kk) of section eleven hundred fifteen of this article must go into 4 effect only on one of the following dates: March first, June first, 5 September first or December first; provided, that a local law, ordinance 6 or resolution providing for the exemption described in paragraph thirty 7 of subdivision (a) of section eleven hundred fifteen of this chapter or 8 repealing any such exemption or a local law, ordinance or resolution 9 providing for a refund or credit described in subdivision (d) of section 10 eleven hundred nineteen of this chapter or repealing such provision so 11 provided must go into effect only on March first; provided, further, 12 that a local law, ordinance or resolution providing for the exemption 13 described in paragraphs forty-five, forty-six, forty-seven, forty-eight 14 and forty-nine of subdivision (a) of section eleven hundred fifteen of 15 this chapter or repealing any such exemption so provided and a resol- 16 ution enacted pursuant to the authority of subdivision (r) of this 17 section provided such exemption or repealing such exemption so provided 18 may go into effect immediately. No such local law, ordinance or resol- 19 ution shall be effective unless a certified copy of such law, ordinance 20 or resolution is mailed by registered or certified mail to the commis- 21 sioner at the commissioner's office in Albany at least ninety days prior 22 to the date it is to become effective. However, the commissioner may 23 waive and reduce such ninety-day minimum notice requirement to a mailing 24 of such certified copy by registered or certified mail within a period 25 of not less than thirty days prior to such effective date if the commis- 26 sioner deems such action to be consistent with the commissioner's duties 27 under section twelve hundred fifty of this article and the commissioner 28 acts by resolution. Where the restriction provided for in section twelve 29 hundred twenty-three of this article as to the effective date of a tax 30 and the notice requirement provided for therein are applicable and have 31 not been waived, the restriction and notice requirement in section 32 twelve hundred twenty-three of this article shall also apply. 33 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 34 sion (r) to read as follows: 35 (r) Notwithstanding any other provision of state or local law, ordi- 36 nance or resolution to the contrary: (1) Any city having a population of 37 one million or more in which the taxes imposed by section eleven hundred 38 seven of this chapter are in effect, acting through its local legisla- 39 tive body, is hereby authorized and empowered to elect to provide the 40 exemption from such taxes for the same bicycle helmets, motorcycle 41 helmets, snowmobile helmets, equestrian helmets and sports helmets 42 exempt from state sales and compensating use taxes described in para- 43 graphs forty-five, forty-six, forty-seven, forty-eight and forty-nine of 44 subdivision (a) of section eleven hundred fifteen of this chapter by 45 enacting a resolution in the form set forth in paragraph two of this 46 subdivision; whereupon, upon compliance with the provisions of subdivi- 47 sions (d) and (e) of this section, such enactment of such resolution 48 shall be deemed to be an amendment to such section eleven hundred seven 49 and such section eleven hundred seven shall be deemed to incorporate 50 such exemption as if it had been duly enacted by the state legislature 51 and approved by the governor. 52 (2) Form of resolution: Be it enacted by the (insert proper title of 53 local legislative body) as follows: 54 Section one. Receipts from sales of and consideration given or 55 contracted to be given for purchases of bicycle helmets, motorcycle 56 helmets, snowmobile helmets, equestrian helmets and sports helmetsA. 4558 10 1 exempt from state sales and compensating use taxes pursuant to para- 2 graphs forty-five, forty-six, forty-seven, forty-eight and forty-nine of 3 subdivision (a) of section eleven hundred fifteen of the tax law shall 4 also be exempt from sales and compensating use taxes imposed in this 5 jurisdiction. 6 Section two. This resolution shall take effect, (insert the date) and 7 shall apply to sales made and uses occurring on and after that date 8 although made or occurring under a prior contract. 9 § 6. The commissioner of taxation and finance is hereby authorized to 10 implement the provisions of this act with respect to the elimination of 11 the imposition of sales tax, additional taxes, and supplemental taxes on 12 bicycle helmets, motorcycle helmets, snowmobile helmets, equestrian 13 helmets and sports helmets and all other taxes so addressed by this act. 14 § 7. This act shall take effect on the first day of the sales tax 15 quarterly period, as described in subdivision (b) of section 1136 of the 16 tax law, beginning at least 90 days after the date this act shall have 17 become a law and shall apply in accordance with the applicable transi- 18 tional provisions of sections 1106 and 1217 of the tax law. 19 PART C 20 Section 1. Subdivision (a) of section 1115 of the tax law is amended 21 by adding a new paragraph 51 to read as follows: 22 (51) Child restraint systems. For purposes of this paragraph, child 23 restraint systems shall mean any device, used in conjunction with safety 24 belts, designed for use in a motor vehicle to restrain, seat, or posi- 25 tion children and which meets the applicable Federal Motor Vehicle Safe- 26 ty Standards set forth in 49 C.F.R. 571.213. 27 § 2. Subdivision (b) of section 1107 of the tax law is amended by 28 adding a new clause 14 to read as follows: 29 (14) Except as otherwise provided by law, the exemption provided in 30 paragraph fifty-one of subdivision (a) of section eleven hundred fifteen 31 of this article relating to child restraint systems shall be applicable 32 pursuant to a local law, ordinance or resolution adopted by a city 33 subject to the provisions of this section. Such city is empowered to 34 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 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 40 amended by section 2 of part WW of chapter 60 of the laws of 2016 and 41 subparagraph (i) as separately amended by section 5 of part Z of chapter 42 60 of the laws of 2016, is amended to read as follows: 43 (1) Either, all of the taxes described in article twenty-eight of this 44 chapter, at the same uniform rate, as to which taxes all provisions of 45 the local laws, ordinances or resolutions imposing such taxes shall be 46 identical, except as to rate and except as otherwise provided, with the 47 corresponding provisions in such article twenty-eight, including the 48 definition and exemption provisions of such article, so far as the 49 provisions of such article twenty-eight can be made applicable to the 50 taxes imposed by such city or county and with such limitations and 51 special provisions as are set forth in this article. The taxes author- 52 ized under this subdivision may not be imposed by a city or county 53 unless the local law, ordinance or resolution imposes such taxes so as 54 to include all portions and all types of receipts, charges or rents,A. 4558 11 1 subject to state tax under sections eleven hundred five and eleven 2 hundred ten of this chapter, except as otherwise provided. (i) Any 3 local law, ordinance or resolution enacted by any city of less than one 4 million or by any county or school district, imposing the taxes author- 5 ized by this subdivision, shall, notwithstanding any provision of law to 6 the contrary, exclude from the operation of such local taxes all sales 7 of tangible personal property for use or consumption directly and 8 predominantly in the production of tangible personal property, gas, 9 electricity, refrigeration or steam, for sale, by manufacturing, proc- 10 essing, generating, assembly, refining, mining or extracting; and all 11 sales of tangible personal property for use or consumption predominantly 12 either in the production of tangible personal property, for sale, by 13 farming or in a commercial horse boarding operation, or in both; and all 14 sales of fuel sold for use in commercial aircraft and general aviation 15 aircraft; and, unless such city, county or school district elects other- 16 wise, shall omit the provision for credit or refund contained in clause 17 six of subdivision (a) or subdivision (d) of section eleven hundred 18 nineteen of this chapter. (ii) Any local law, ordinance or resolution 19 enacted by any city, county or school district, imposing the taxes 20 authorized by this subdivision, shall omit the residential solar energy 21 systems equipment and electricity exemption provided for in subdivision 22 (ee), the commercial solar energy systems equipment and electricity 23 exemption provided for in subdivision (ii), the commercial fuel cell 24 electricity generating systems equipment and electricity generated by 25 such equipment exemption provided for in subdivision (kk) and the cloth- 26 ing and footwear exemption provided for in paragraph thirty of subdivi- 27 sion (a) of section eleven hundred fifteen of this chapter, unless such 28 city, county or school district elects otherwise as to such residential 29 solar energy systems equipment and electricity exemption, such commer- 30 cial solar energy systems equipment and electricity exemption, commer- 31 cial fuel cell electricity generating systems equipment and electricity 32 generated by such equipment exemption or such clothing and footwear 33 exemption. Any local law, ordinance or resolution enacted by any city, 34 county or school district, imposing the taxes authorized by this subdi- 35 vision, shall omit the child restraint systems exemption provided for in 36 paragraph fifty-one of subdivision (a) of section eleven hundred fifteen 37 of this chapter, unless such city, county or school district elects 38 otherwise; provided that if such a city having a population of one 39 million or more enacts the resolution described in subdivision (s) of 40 this section or repeals such resolution, such resolution or repeal shall 41 also be deemed to amend any local law, ordinance or resolution enacted 42 by such a city imposing such taxes pursuant to the authority of this 43 subdivision, whether or not such taxes are suspended at the time such 44 city enacts its resolution pursuant to subdivision (s) of this section 45 or at the time of any such repeal; provided, further, that any such 46 local law, ordinance or resolution and section eleven hundred seven of 47 this chapter, as deemed to be amended in the event a city of one million 48 or more enacts a resolution pursuant to the authority of subdivision (s) 49 of this section, shall be further amended, as provided in section twelve 50 hundred eighteen of this subpart, so that the child restraint system 51 exemption in any such local law, ordinance or resolution or in such 52 section eleven hundred seven of this chapter is the same as the child 53 restraint system exemption in paragraph fifty-one of subdivision (a) of 54 section eleven hundred fifteen of this chapter. (iii) Any local law, 55 ordinance or resolution enacted by any city, county or school district, 56 imposing the taxes authorized by this subdivision, shall omit the resi-A. 4558 12 1 dential solar energy systems equipment and electricity exemption 2 provided for in subdivision (ee) of section eleven hundred fifteen of 3 this chapter, the commercial solar energy systems equipment and elec- 4 tricity exemption provided for in subdivision (ii) and the clothing and 5 footwear exemption provided for in paragraph thirty of subdivision (a) 6 of section eleven hundred fifteen of this chapter, unless such city, 7 county or school district elects otherwise as to either such residential 8 solar energy systems equipment and electricity exemption, such commer- 9 cial solar energy systems equipment and electricity exemption or such 10 clothing and footwear exemption. Any local law, ordinance or resolution 11 enacted by any city, county or school district, imposing the taxes 12 authorized by this subdivision, shall omit the mobile telecommunication 13 services exemption provided for in subdivision (cc) of section eleven 14 hundred fifteen of this chapter, unless such city, county or school 15 district elects otherwise; provided that if such a city having a popu- 16 lation of one million or more repeals a resolution described in former 17 subdivision (p) of this section, such repeal shall also be deemed to 18 amend any local law, ordinance or resolution enacted by such a city 19 imposing such taxes pursuant to the authority of this subdivision, 20 whether or not such taxes are suspended at the time such city repeals 21 its resolution enacted pursuant to former subdivision (p) of this 22 section; provided, further, that any such local law, ordinance or resol- 23 ution and section eleven hundred seven of this chapter, as deemed to be 24 amended in the event a city of one million or more repeals a resolution 25 enacted pursuant to the authority of former subdivision (p) of this 26 section, shall be further amended, as provided in section twelve hundred 27 eighteen of this subpart, so that the wireless telecommunications 28 services exemption in any such local law, ordinance or resolution or in 29 such section eleven hundred seven of this chapter is the same as the 30 mobile telecommunication services exemption in subdivision (cc) of 31 section eleven hundred fifteen of this chapter. (iv) Any local law, 32 ordinance or resolution enacted by any city, county or school district, 33 imposing the taxes authorized by this subdivision, shall omit the resi- 34 dential solar energy systems equipment and electricity exemption 35 provided for in subdivision (ee) of section eleven hundred fifteen of 36 this chapter, the commercial solar energy systems equipment and elec- 37 tricity exemption provided for in subdivision (ii) and the clothing and 38 footwear exemption provided for in paragraph thirty of subdivision (a) 39 of section eleven hundred fifteen of this chapter, unless such city, 40 county or school district elects otherwise as to either such residential 41 solar energy systems equipment and electricity exemption, such commer- 42 cial solar energy systems equipment and electricity exemption or such 43 clothing and footwear exemption. 44 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 45 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 46 read as follows: 47 (d) A local law, ordinance or resolution imposing any tax pursuant to 48 this section, increasing or decreasing the rate of such tax, repealing 49 or suspending such tax, exempting from such tax the energy sources and 50 services described in paragraph three of subdivision (a) or of subdivi- 51 sion (b) of this section or changing the rate of tax imposed on such 52 energy sources and services or providing for the credit or refund 53 described in clause six of subdivision (a) of section eleven hundred 54 nineteen of this chapter, or electing or repealing the exemption for 55 residential solar equipment and electricity in subdivision (ee) of 56 section eleven hundred fifteen of this article, or the exemption forA. 4558 13 1 commercial solar equipment and electricity in subdivision (ii) of 2 section eleven hundred fifteen of this article, or electing or repealing 3 the exemption for commercial fuel cell electricity generating systems 4 equipment and electricity generated by such equipment in subdivision 5 (kk) of section eleven hundred fifteen of this article must go into 6 effect only on one of the following dates: March first, June first, 7 September first or December first; provided, that a local law, ordinance 8 or resolution providing for the exemption described in paragraph thirty 9 of subdivision (a) of section eleven hundred fifteen of this chapter or 10 repealing any such exemption or a local law, ordinance or resolution 11 providing for a refund or credit described in subdivision (d) of section 12 eleven hundred nineteen of this chapter or repealing such provision so 13 provided must go into effect only on March first; provided, further, 14 that a local law, ordinance or resolution providing for the exemption 15 described in paragraph fifty-one of subdivision (a) of section eleven 16 hundred fifteen of this chapter or repealing any such exemption so 17 provided and a resolution enacted pursuant to the authority of subdivi- 18 sion (s) of this section providing such exemption or repealing such 19 exemption so provided may go into effect immediately. No such local law, 20 ordinance or resolution shall be effective unless a certified copy of 21 such law, ordinance or resolution is mailed by registered or certified 22 mail to the commissioner at the commissioner's office in Albany at least 23 ninety days prior to the date it is to become effective. However, the 24 commissioner may waive and reduce such ninety-day minimum notice 25 requirement to a mailing of such certified copy by registered or certi- 26 fied mail within a period of not less than thirty days prior to such 27 effective date if the commissioner deems such action to be consistent 28 with the commissioner's duties under section twelve hundred fifty of 29 this article and the commissioner acts by resolution. Where the 30 restriction provided for in section twelve hundred twenty-three of this 31 article as to the effective date of a tax and the notice requirement 32 provided for therein are applicable and have not been waived, the 33 restriction and notice requirement in section twelve hundred twenty- 34 three of this article shall also apply. 35 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 36 sion (s) to read as follows: 37 (s) Notwithstanding any other provision of state or local law, ordi- 38 nance or resolution to the contrary: (1) Any city having a population of 39 one million or more in which the taxes imposed by section eleven hundred 40 seven of this chapter are in effect, acting through its local legisla- 41 tive body, is hereby authorized and empowered to elect to provide the 42 exemption from such taxes for the same car restraint system exempt from 43 state sales and compensating use taxes described in paragraph fifty-one 44 of subdivision (a) of section eleven hundred fifteen of this chapter by 45 enacting a resolution in the form set forth in paragraph two of this 46 subdivision; whereupon, upon compliance with the provisions of subdivi- 47 sions (d) and (e) of this section, such enactment of such resolution 48 shall be deemed to be an amendment to such section eleven hundred seven 49 and such section eleven hundred seven shall be deemed to incorporate 50 such exemption as if it had been duly enacted by the state legislature 51 and approved by the governor. 52 (2) Form of resolution: Be it enacted by the (insert proper title of 53 local legislative body) as follows: 54 Section one. Receipts from sales of and consideration given or 55 contracted to be given for purchases of child restraint systems exempt 56 from state sales and compensating use taxes pursuant to paragraphA. 4558 14 1 fifty-one of subdivision (a) of section eleven hundred fifteen of the 2 tax law shall also be exempt from sales and compensating use taxes 3 imposed in this jurisdiction. 4 Section two. This resolution shall take effect, (insert the date) and 5 shall apply to sales made and uses occurring on and after that date 6 although made or occurring under a prior contract. 7 § 6. The commissioner of taxation and finance is hereby authorized to 8 implement the provisions of this act with respect to the elimination of 9 the imposition of sales tax, additional taxes, and supplemental taxes on 10 child restraint systems and all other taxes so addressed by this act. 11 § 7. This act shall take effect on the first day of the sales tax 12 quarterly period, as described in subdivision (b) of section 1136 of the 13 tax law, beginning at least 90 days after the date this act shall have 14 become a law and shall apply in accordance with the applicable transi- 15 tional provisions of sections 1106 and 1217 of the tax law. 16 PART D 17 Section 1. Paragraph 3 of subdivision (a) of section 1115 of the tax 18 law, as amended by chapter 201 of the laws of 1976, is amended to read 19 as follows: 20 (3) Drugs and medicines intended for use, internally or externally, in 21 the cure, mitigation, treatment or prevention of illnesses or diseases 22 in human beings, medical equipment (including component parts thereof) 23 and supplies required for such use or to correct or alleviate physical 24 incapacity, and products consumed by humans for the preservation of 25 health but not including cosmetics [or toilet articles] notwithstanding 26 the presence of medicinal ingredients therein or medical equipment 27 (including component parts thereof) and supplies, other than such drugs 28 and medicines, purchased at retail for use in performing medical and 29 similar services for compensation. 30 § 2. Subdivision (a) of section 1115 of the tax law is amended by 31 adding a new paragraph 52 to read as follows: 32 (52) Hygiene products as determined by the commissioner. 33 § 3. Subdivision (b) of section 1107 of the tax law is amended by 34 adding a new clause 15 to read as follows: 35 (15) Except as otherwise provided by law, the exemption provided in 36 paragraph fifty-two of subdivision (a) of section eleven hundred fifteen 37 of this article relating to hygiene products shall be applicable pursu- 38 ant to a local law, ordinance or resolution adopted by a city subject to 39 the provisions of this section. Such city is empowered to adopt or 40 repeal such a local law, ordinance or resolution. Such adoption or 41 repeal shall also be deemed to amend any local law, ordinance or resol- 42 ution enacted by such a city imposing taxes pursuant to the authority of 43 subdivision (a) of section twelve hundred ten of this chapter. 44 § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, 45 as amended by section 2 of part WW of chapter 60 of the laws of 2016 and 46 subparagraph (i) as separately amended by section 5 of part Z of chapter 47 60 of the laws of 2016, is amended to read as follows: 48 (1) Either, all of the taxes described in article twenty-eight of this 49 chapter, at the same uniform rate, as to which taxes all provisions of 50 the local laws, ordinances or resolutions imposing such taxes shall be 51 identical, except as to rate and except as otherwise provided, with the 52 corresponding provisions in such article twenty-eight, including the 53 definition and exemption provisions of such article, so far as the 54 provisions of such article twenty-eight can be made applicable to theA. 4558 15 1 taxes imposed by such city or county and with such limitations and 2 special provisions as are set forth in this article. The taxes author- 3 ized under this subdivision may not be imposed by a city or county 4 unless the local law, ordinance or resolution imposes such taxes so as 5 to include all portions and all types of receipts, charges or rents, 6 subject to state tax under sections eleven hundred five and eleven 7 hundred ten of this chapter, except as otherwise provided. (i) Any 8 local law, ordinance or resolution enacted by any city of less than one 9 million or by any county or school district, imposing the taxes author- 10 ized by this subdivision, shall, notwithstanding any provision of law to 11 the contrary, exclude from the operation of such local taxes all sales 12 of tangible personal property for use or consumption directly and 13 predominantly in the production of tangible personal property, gas, 14 electricity, refrigeration or steam, for sale, by manufacturing, proc- 15 essing, generating, assembly, refining, mining or extracting; and all 16 sales of tangible personal property for use or consumption predominantly 17 either in the production of tangible personal property, for sale, by 18 farming or in a commercial horse boarding operation, or in both; and all 19 sales of fuel sold for use in commercial aircraft and general aviation 20 aircraft; and, unless such city, county or school district elects other- 21 wise, shall omit the provision for credit or refund contained in clause 22 six of subdivision (a) or subdivision (d) of section eleven hundred 23 nineteen of this chapter. (ii) Any local law, ordinance or resolution 24 enacted by any city, county or school district, imposing the taxes 25 authorized by this subdivision, shall omit the residential solar energy 26 systems equipment and electricity exemption provided for in subdivision 27 (ee), the commercial solar energy systems equipment and electricity 28 exemption provided for in subdivision (ii), the commercial fuel cell 29 electricity generating systems equipment and electricity generated by 30 such equipment exemption provided for in subdivision (kk) and the cloth- 31 ing and footwear exemption provided for in paragraph thirty of subdivi- 32 sion (a) of section eleven hundred fifteen of this chapter, unless such 33 city, county or school district elects otherwise as to such residential 34 solar energy systems equipment and electricity exemption, such commer- 35 cial solar energy systems equipment and electricity exemption, commer- 36 cial fuel cell electricity generating systems equipment and electricity 37 generated by such equipment exemption or such clothing and footwear 38 exemption. Any local law, ordinance or resolution enacted by any city, 39 county or school district, imposing the taxes authorized by this subdi- 40 vision, shall omit the hygiene products exemption provided for in para- 41 graph fifty-two of subdivision (a) of section eleven hundred fifteen of 42 this chapter, unless such city, county or school district elects other- 43 wise; provided that if such a city having a population of one million or 44 more enacts the resolution described in subdivision (t) of this section 45 or repeals such resolution, such resolution or repeal shall also be 46 deemed to amend any local law, ordinance or resolution enacted by such a 47 city imposing such taxes pursuant to the authority of this subdivision, 48 whether or not such taxes are suspended at the time such city enacts its 49 resolution pursuant to subdivision (t) of this section or at the time of 50 such repeal; provided, further, that any such local law, ordinance or 51 resolution and section eleven hundred seven of this chapter, as deemed 52 to be amended in the event a city of one million or more enacts a resol- 53 ution pursuant to the authority of subdivision (t) of this section, 54 shall be further amended, as provided in section twelve hundred eighteen 55 of this subpart, so that the hygiene products exemption in any such 56 local law, ordinance or resolution or in such section eleven hundredA. 4558 16 1 seven of this chapter is the same as the hygiene products exemption in 2 paragraph fifty-two of subdivision (a) of section eleven hundred fifteen 3 of this chapter. (iii) Any local law, ordinance or resolution enacted by 4 any city, county or school district, imposing the taxes authorized by 5 this subdivision, shall omit the residential solar energy systems equip- 6 ment and electricity exemption provided for in subdivision (ee) of 7 section eleven hundred fifteen of this chapter, the commercial solar 8 energy systems equipment and electricity exemption provided for in 9 subdivision (ii) and the clothing and footwear exemption provided for in 10 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 11 this chapter, unless such city, county or school district elects other- 12 wise as to either such residential solar energy systems equipment and 13 electricity exemption, such commercial solar energy systems equipment 14 and electricity exemption or such clothing and footwear exemption. Any 15 local law, ordinance or resolution enacted by any city, county or school 16 district, imposing the taxes authorized by this subdivision, shall omit 17 the mobile telecommunication services exemption provided for in subdivi- 18 sion (cc) of section eleven hundred fifteen of this chapter, unless such 19 city, county or school district elects otherwise; provided that if such 20 a city having a population of one million or more repeals a resolution 21 described in former subdivision (p) of this section, such repeal shall 22 also be deemed to amend any local law, ordinance or resolution enacted 23 by such a city imposing such taxes pursuant to the authority of this 24 subdivision, whether or not such taxes are suspended at the time such 25 city repeals its resolution enacted pursuant to former subdivision (p) 26 of this section; provided, further, that any such local law, ordinance 27 or resolution and section eleven hundred seven of this chapter, as 28 deemed to be amended in the event a city of one million or more repeals 29 a resolution enacted pursuant to the authority of former subdivision (p) 30 of this section, shall be further amended, as provided in section twelve 31 hundred eighteen of this subpart, so that the wireless telecommuni- 32 cations services exemption in any such local law, ordinance or resol- 33 ution or in such section eleven hundred seven of this chapter is the 34 same as the mobile telecommunication services exemption in subdivision 35 (cc) of section eleven hundred fifteen of this chapter. (iv) Any local 36 law, ordinance or resolution enacted by any city, county or school 37 district, imposing the taxes authorized by this subdivision, shall omit 38 the residential solar energy systems equipment and electricity exemption 39 provided for in subdivision (ee) of section eleven hundred fifteen of 40 this chapter, the commercial solar energy systems equipment and elec- 41 tricity exemption provided for in subdivision (ii) and the clothing and 42 footwear exemption provided for in paragraph thirty of subdivision (a) 43 of section eleven hundred fifteen of this chapter, unless such city, 44 county or school district elects otherwise as to either such residential 45 solar energy systems equipment and electricity exemption, such commer- 46 cial solar energy systems equipment and electricity exemption or such 47 clothing and footwear exemption. 48 § 5. Subdivision (d) of section 1210 of the tax law, as amended by 49 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 50 read as follows: 51 (d) A local law, ordinance or resolution imposing any tax pursuant to 52 this section, increasing or decreasing the rate of such tax, repealing 53 or suspending such tax, exempting from such tax the energy sources and 54 services described in paragraph three of subdivision (a) or of subdivi- 55 sion (b) of this section or changing the rate of tax imposed on such 56 energy sources and services or providing for the credit or refundA. 4558 17 1 described in clause six of subdivision (a) of section eleven hundred 2 nineteen of this chapter, or electing or repealing the exemption for 3 residential solar equipment and electricity in subdivision (ee) of 4 section eleven hundred fifteen of this article, or the exemption for 5 commercial solar equipment and electricity in subdivision (ii) of 6 section eleven hundred fifteen of this article, or electing or repealing 7 the exemption for commercial fuel cell electricity generating systems 8 equipment and electricity generated by such equipment in subdivision 9 (kk) of section eleven hundred fifteen of this article must go into 10 effect only on one of the following dates: March first, June first, 11 September first or December first; provided, that a local law, ordinance 12 or resolution providing for the exemption described in paragraph thirty 13 of subdivision (a) of section eleven hundred fifteen of this chapter or 14 repealing any such exemption or a local law, ordinance or resolution 15 providing for a refund or credit described in subdivision (d) of section 16 eleven hundred nineteen of this chapter or repealing such provision so 17 provided must go into effect only on March first; provided, further, 18 that a local law, ordinance or resolution providing for the exemption 19 described in paragraph fifty-two of subdivision (a) of section eleven 20 hundred fifteen of this chapter or repealing any such exemption so 21 provided and a resolution enacted pursuant to the authority of subdivi- 22 sion (t) of this section providing such exemption or repealing such 23 exemption so provided may go into effect immediately. No such local law, 24 ordinance or resolution shall be effective unless a certified copy of 25 such law, ordinance or resolution is mailed by registered or certified 26 mail to the commissioner at the commissioner's office in Albany at least 27 ninety days prior to the date it is to become effective. However, the 28 commissioner may waive and reduce such ninety-day minimum notice 29 requirement to a mailing of such certified copy by registered or certi- 30 fied mail within a period of not less than thirty days prior to such 31 effective date if the commissioner deems such action to be consistent 32 with the commissioner's duties under section twelve hundred fifty of 33 this article and the commissioner acts by resolution. Where the 34 restriction provided for in section twelve hundred twenty-three of this 35 article as to the effective date of a tax and the notice requirement 36 provided for therein are applicable and have not been waived, the 37 restriction and notice requirement in section twelve hundred twenty- 38 three of this article shall also apply. 39 § 6. Section 1210 of the tax law is amended by adding a new subdivi- 40 sion (t) to read as follows: 41 (t) Notwithstanding any other provision of state or local law, ordi- 42 nance or resolution to the contrary: (1) Any city having a population of 43 one million or more in which the taxes imposed by section eleven hundred 44 seven of this chapter are in effect, acting through its local legisla- 45 tive body, is hereby authorized and empowered to elect to provide the 46 exemption from such taxes for the same hygiene products exempt from 47 state sales and compensating use taxes described in paragraph fifty-two 48 of subdivision (a) of section eleven hundred fifteen of this chapter by 49 enacting a resolution in the form set forth in paragraph two of this 50 subdivision; whereupon, upon compliance with the provisions of subdivi- 51 sions (d) and (e) of this section, such enactment of such resolution 52 shall be deemed to be an amendment to such section eleven hundred seven 53 and such section eleven hundred seven shall be deemed to incorporate 54 such exemption as if it had been duly enacted by the state legislature 55 and approved by the governor.A. 4558 18 1 (2) Form of resolution: Be it enacted by the (insert proper title of 2 local legislative body) as follows: 3 Section one. Receipts from sales of and consideration given or 4 contracted to be given for purchases of hygiene products exempt from 5 state sales and compensating use taxes pursuant to paragraph fifty-two 6 of subdivision (a) of section eleven hundred fifteen of the tax law 7 shall also be exempt from sales and compensating use taxes imposed in 8 this jurisdiction. 9 Section two. This resolution shall take effect, (insert the date) and 10 shall apply to sales made and uses occurring on and after that date 11 although made or occurring under a prior contract. 12 § 7. The commissioner of taxation and finance is hereby authorized to 13 implement the provisions of this act with respect to the elimination of 14 the imposition of sales tax, additional taxes, and supplemental taxes on 15 hygiene products and all other taxes so addressed by this act. 16 § 8. This act shall take effect on the first day of the sales tax 17 quarterly period, as described in subdivision (b) of section 1136 of the 18 tax law, beginning at least 90 days after the date this act shall have 19 become a law and shall apply in accordance with the applicable transi- 20 tional provisions of sections 1106 and 1217 of the tax law. 21 PART E 22 Section 1. Subdivision (a) of section 1115 of the tax law is amended 23 by adding a new paragraph 53 to read as follows: 24 (53) Household cleaning products as determined by the commissioner. 25 § 2. Subdivision (b) of section 1107 of the tax law is amended by 26 adding a new clause 16 to read as follows: 27 (16) Except as otherwise provided by law, the exemption provided in 28 paragraph fifty-three of subdivision (a) of section eleven hundred 29 fifteen of this article relating to household cleaning products shall be 30 applicable pursuant to a local law, ordinance or resolution adopted by a 31 city subject to the provisions of this section. Such city is empowered 32 to adopt or repeal such a local law, ordinance or resolution. Such 33 adoption or repeal shall also be deemed to amend any local law, ordi- 34 nance or resolution enacted by such a city imposing taxes pursuant to 35 the authority of subdivision (a) of section twelve hundred ten of this 36 chapter. 37 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, 38 as amended by section 2 of part WW of chapter 60 of the laws of 2016 and 39 subparagraph (i) as separately amended by section 5 of part Z of chapter 40 60 of the laws of 2016, is amended to read as follows: 41 (1) Either, all of the taxes described in article twenty-eight of this 42 chapter, at the same uniform rate, as to which taxes all provisions of 43 the local laws, ordinances or resolutions imposing such taxes shall be 44 identical, except as to rate and except as otherwise provided, with the 45 corresponding provisions in such article twenty-eight, including the 46 definition and exemption provisions of such article, so far as the 47 provisions of such article twenty-eight can be made applicable to the 48 taxes imposed by such city or county and with such limitations and 49 special provisions as are set forth in this article. The taxes author- 50 ized under this subdivision may not be imposed by a city or county 51 unless the local law, ordinance or resolution imposes such taxes so as 52 to include all portions and all types of receipts, charges or rents, 53 subject to state tax under sections eleven hundred five and eleven 54 hundred ten of this chapter, except as otherwise provided. (i) AnyA. 4558 19 1 local law, ordinance or resolution enacted by any city of less than one 2 million or by any county or school district, imposing the taxes author- 3 ized by this subdivision, shall, notwithstanding any provision of law to 4 the contrary, exclude from the operation of such local taxes all sales 5 of tangible personal property for use or consumption directly and 6 predominantly in the production of tangible personal property, gas, 7 electricity, refrigeration or steam, for sale, by manufacturing, proc- 8 essing, generating, assembly, refining, mining or extracting; and all 9 sales of tangible personal property for use or consumption predominantly 10 either in the production of tangible personal property, for sale, by 11 farming or in a commercial horse boarding operation, or in both; and all 12 sales of fuel sold for use in commercial aircraft and general aviation 13 aircraft; and, unless such city, county or school district elects other- 14 wise, shall omit the provision for credit or refund contained in clause 15 six of subdivision (a) or subdivision (d) of section eleven hundred 16 nineteen of this chapter. (ii) Any local law, ordinance or resolution 17 enacted by any city, county or school district, imposing the taxes 18 authorized by this subdivision, shall omit the residential solar energy 19 systems equipment and electricity exemption provided for in subdivision 20 (ee), the commercial solar energy systems equipment and electricity 21 exemption provided for in subdivision (ii), the commercial fuel cell 22 electricity generating systems equipment and electricity generated by 23 such equipment exemption provided for in subdivision (kk) and the cloth- 24 ing and footwear exemption provided for in paragraph thirty of subdivi- 25 sion (a) of section eleven hundred fifteen of this chapter, unless such 26 city, county or school district elects otherwise as to such residential 27 solar energy systems equipment and electricity exemption, such commer- 28 cial solar energy systems equipment and electricity exemption, commer- 29 cial fuel cell electricity generating systems equipment and electricity 30 generated by such equipment exemption or such clothing and footwear 31 exemption. Any local law, ordinance or resolution enacted by any city, 32 county or school district, imposing the taxes authorized by this subdi- 33 vision, shall omit the household cleaning products exemption provided 34 for in paragraph fifty-three of subdivision (a) of section eleven 35 hundred fifteen of this chapter, unless such city, county or school 36 district elects otherwise; provided that if such a city having a popu- 37 lation of one million or more enacts the resolution described in subdi- 38 vision (u) of this section or repeals such resolution, such resolution 39 or repeal shall also be deemed to amend any local law, ordinance or 40 resolution enacted by such a city imposing such taxes pursuant to the 41 authority of this subdivision, whether or not such taxes are suspended 42 at the time such city enacts its resolution pursuant to subdivision (u) 43 of this section or at the time of such repeal; provided, further, that 44 any such local law, ordinance or resolution and section eleven hundred 45 seven of this chapter, as deemed to be amended in the event a city of 46 one million or more enacts a resolution pursuant to the authority of 47 subdivision (u) of this section, shall be further amended, as provided 48 in section twelve hundred eighteen of this subpart, so that the house- 49 hold cleaning products exemption in any such local law, ordinance or 50 resolution or in such section eleven hundred seven of this chapter is 51 the same as the household cleaning products exemption in paragraph 52 fifty-three of subdivision (a) of section eleven hundred fifteen of this 53 chapter. (iii) 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 56 and electricity exemption provided for in subdivision (ee) of sectionA. 4558 20 1 eleven hundred fifteen of this chapter, the commercial solar energy 2 systems equipment and electricity exemption provided for in subdivision 3 (ii) and the clothing and footwear exemption provided for in paragraph 4 thirty of subdivision (a) of section eleven hundred fifteen of this 5 chapter, unless such city, county or school district elects otherwise as 6 to either such residential solar energy systems equipment and electric- 7 ity exemption, such commercial solar energy systems equipment and elec- 8 tricity exemption or such clothing and footwear exemption. Any local 9 law, ordinance or resolution enacted by any city, county or school 10 district, imposing the taxes authorized by this subdivision, shall omit 11 the mobile telecommunication services exemption provided for in subdivi- 12 sion (cc) of section eleven hundred fifteen of this chapter, unless such 13 city, county or school district elects otherwise; provided that if such 14 a city having a population of one million or more repeals a resolution 15 described in former subdivision (p) of this section, such repeal shall 16 also be deemed to amend any local law, ordinance or resolution enacted 17 by such a city imposing such taxes pursuant to the authority of this 18 subdivision, whether or not such taxes are suspended at the time such 19 city repeals its resolution enacted pursuant to former subdivision (p) 20 of this section; provided, further, that any such local law, ordinance 21 or resolution and section eleven hundred seven of this chapter, as 22 deemed to be amended in the event a city of one million or more repeals 23 a resolution enacted pursuant to the authority of former subdivision (p) 24 of this section, shall be further amended, as provided in section twelve 25 hundred eighteen of this subpart, so that the wireless telecommuni- 26 cations services exemption in any such local law, ordinance or resol- 27 ution or in such section eleven hundred seven of this chapter is the 28 same as the mobile telecommunication services exemption in subdivision 29 (cc) of section eleven hundred fifteen of this chapter. (iv) Any local 30 law, ordinance or resolution enacted by any city, county or school 31 district, imposing the taxes authorized by this subdivision, shall omit 32 the residential solar energy systems equipment and electricity exemption 33 provided for in subdivision (ee) of section eleven hundred fifteen of 34 this chapter, the commercial solar energy systems equipment and elec- 35 tricity exemption provided for in subdivision (ii) and the clothing and 36 footwear exemption provided for in paragraph thirty of subdivision (a) 37 of section eleven hundred fifteen of this chapter, unless such city, 38 county or school district elects otherwise as to either such residential 39 solar energy systems equipment and electricity exemption, such commer- 40 cial solar energy systems equipment and electricity exemption or such 41 clothing and footwear exemption. 42 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 43 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 44 read as follows: 45 (d) A local law, ordinance or resolution imposing any tax pursuant to 46 this section, increasing or decreasing the rate of such tax, repealing 47 or suspending such tax, exempting from such tax the energy sources and 48 services described in paragraph three of subdivision (a) or of subdivi- 49 sion (b) of this section or changing the rate of tax imposed on such 50 energy sources and services or providing for the credit or refund 51 described in clause six of subdivision (a) of section eleven hundred 52 nineteen of this chapter, or electing or repealing the exemption for 53 residential solar equipment and electricity in subdivision (ee) of 54 section eleven hundred fifteen of this article, or the exemption for 55 commercial solar equipment and electricity in subdivision (ii) of 56 section eleven hundred fifteen of this article, or electing or repealingA. 4558 21 1 the exemption for commercial fuel cell electricity generating systems 2 equipment and electricity generated by such equipment in subdivision 3 (kk) of section eleven hundred fifteen of this article must go into 4 effect only on one of the following dates: March first, June first, 5 September first or December first; provided, that a local law, ordinance 6 or resolution providing for the exemption described in paragraph thirty 7 of subdivision (a) of section eleven hundred fifteen of this chapter or 8 repealing any such exemption or a local law, ordinance or resolution 9 providing for a refund or credit described in subdivision (d) of section 10 eleven hundred nineteen of this chapter or repealing such provision so 11 provided must go into effect only on March first; provided, further, 12 that a local law, ordinance or resolution providing for the exemption 13 described in paragraph fifty-three of subdivision (a) of section eleven 14 hundred fifteen of this chapter or repealing any such exemption so 15 provided and a resolution enacted pursuant to the authority of subdivi- 16 sion (u) of this section providing such exemption or repealing such 17 exemption so provided may go into effect immediately. No such local law, 18 ordinance or resolution shall be effective unless a certified copy of 19 such law, ordinance or resolution is mailed by registered or certified 20 mail to the commissioner at the commissioner's office in Albany at least 21 ninety days prior to the date it is to become effective. However, the 22 commissioner may waive and reduce such ninety-day minimum notice 23 requirement to a mailing of such certified copy by registered or certi- 24 fied mail within a period of not less than thirty days prior to such 25 effective date if the commissioner deems such action to be consistent 26 with the commissioner's duties under section twelve hundred fifty of 27 this article and the commissioner acts by resolution. Where the 28 restriction provided for in section twelve hundred twenty-three of this 29 article as to the effective date of a tax and the notice requirement 30 provided for therein are applicable and have not been waived, the 31 restriction and notice requirement in section twelve hundred twenty- 32 three of this article shall also apply. 33 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 34 sion (u) to read as follows: 35 (u) Notwithstanding any other provision of state or local law, ordi- 36 nance or resolution to the contrary: (1) Any city having a population of 37 one million or more in which the taxes imposed by section eleven hundred 38 seven of this chapter are in effect, acting through its local legisla- 39 tive body, is hereby authorized and empowered to elect to provide the 40 exemption from such taxes for the same household cleaning products 41 exempt from state sales and compensating use taxes described in para- 42 graph fifty-three of subdivision (a) of section eleven hundred fifteen 43 of this chapter by enacting a resolution in the form set forth in para- 44 graph two of this subdivision; whereupon, upon compliance with the 45 provisions of subdivisions (d) and (e) of this section, such enactment 46 of such resolution shall be deemed to be an amendment to such section 47 eleven hundred seven and such section eleven hundred seven shall be 48 deemed to incorporate such exemption as if it had been duly enacted by 49 the state legislature and approved by the governor. 50 (2) Form of resolution: Be it enacted by the (insert proper title of 51 local legislative body) as follows: 52 Section one. Receipts from sales of and consideration given or 53 contracted to be given for purchases of household cleaning products 54 exempt from state sales and compensating use taxes pursuant to paragraph 55 fifty-three of subdivision (a) of section eleven hundred fifteen of theA. 4558 22 1 tax law shall also be exempt from sales and compensating use taxes 2 imposed in this jurisdiction. 3 Section two. This resolution shall take effect, (insert the date) and 4 shall apply to sales made and uses occurring on and after that date 5 although made or occurring under a prior contract. 6 § 6. The commissioner of taxation and finance is hereby authorized to 7 implement the provisions of this act with respect to the elimination of 8 the imposition of sales tax, additional taxes, and supplemental taxes on 9 household cleaning products and all other taxes so addressed by this 10 act. 11 § 7. This act shall take effect on the first day of the sales tax 12 quarterly period, as described in subdivision (b) of section 1136 of the 13 tax law, beginning at least 90 days after the date this act shall have 14 become a law and shall apply in accordance with the applicable transi- 15 tional provisions of sections 1106 and 1217 of the tax law. 16 PART F 17 Section 1. Subdivision (a) of section 1115 of the tax law is amended 18 by adding a new paragraph (1-a) to read as follows: 19 (1-a) Food which is sold heated or prepared, including food sold at 20 grocery stores, but not including food sold at restaurants, diners, 21 taverns, and food courts at a mall and food that is catered, as deter- 22 mined by the commissioner. 23 § 2. Subdivision (b) of section 1107 of the tax law is amended by 24 adding a new clause 17 to read as follows: 25 (17) Except as otherwise provided by law, the exemption provided in 26 paragraph one-a of subdivision (a) of section eleven hundred fifteen of 27 this article relating to heated or prepared foods shall be applicable 28 pursuant to a local law, ordinance or resolution adopted by a city 29 subject to the provisions of this section. Such city is empowered to 30 adopt or repeal such a local law, ordinance or resolution. Such adoption 31 or repeal shall also be deemed to amend any local law, ordinance or 32 resolution enacted by such a city imposing taxes pursuant to the author- 33 ity of subdivision (a) of section twelve hundred ten of this chapter. 34 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 35 amended by section 2 of part WW of chapter 60 of the laws of 2016 and 36 subparagraph (i) as separately amended by section 5 of part Z of chapter 37 60 of the laws of 2016, is amended to read as follows: 38 (1) Either, all of the taxes described in article twenty-eight of this 39 chapter, at the same uniform rate, as to which taxes all provisions of 40 the local laws, ordinances or resolutions imposing such taxes shall be 41 identical, except as to rate and except as otherwise provided, with the 42 corresponding provisions in such article twenty-eight, including the 43 definition and exemption provisions of such article, so far as the 44 provisions of such article twenty-eight can be made applicable to the 45 taxes imposed by such city or county and with such limitations and 46 special provisions as are set forth in this article. The taxes author- 47 ized under this subdivision may not be imposed by a city or county 48 unless the local law, ordinance or resolution imposes such taxes so as 49 to include all portions and all types of receipts, charges or rents, 50 subject to state tax under sections eleven hundred five and eleven 51 hundred ten of this chapter, except as otherwise provided. (i) Any 52 local law, ordinance or resolution enacted by any city of less than one 53 million or by any county or school district, imposing the taxes author- 54 ized by this subdivision, shall, notwithstanding any provision of law toA. 4558 23 1 the contrary, exclude from the operation of such local taxes all sales 2 of tangible personal property for use or consumption directly and 3 predominantly in the production of tangible personal property, gas, 4 electricity, refrigeration or steam, for sale, by manufacturing, proc- 5 essing, generating, assembly, refining, mining or extracting; and all 6 sales of tangible personal property for use or consumption predominantly 7 either in the production of tangible personal property, for sale, by 8 farming or in a commercial horse boarding operation, or in both; and all 9 sales of fuel sold for use in commercial aircraft and general aviation 10 aircraft; and, unless such city, county or school district elects other- 11 wise, shall omit the provision for credit or refund contained in clause 12 six of subdivision (a) or subdivision (d) of section eleven hundred 13 nineteen of this chapter. (ii) Any local law, ordinance or resolution 14 enacted by any city, county or school district, imposing the taxes 15 authorized by this subdivision, shall omit the residential solar energy 16 systems equipment and electricity exemption provided for in subdivision 17 (ee), the commercial solar energy systems equipment and electricity 18 exemption provided for in subdivision (ii), the commercial fuel cell 19 electricity generating systems equipment and electricity generated by 20 such equipment exemption provided for in subdivision (kk) and the cloth- 21 ing and footwear exemption provided for in paragraph thirty of subdivi- 22 sion (a) of section eleven hundred fifteen of this chapter, unless such 23 city, county or school district elects otherwise as to such residential 24 solar energy systems equipment and electricity exemption, such commer- 25 cial solar energy systems equipment and electricity exemption, commer- 26 cial fuel cell electricity generating systems equipment and electricity 27 generated by such equipment exemption or such clothing and footwear 28 exemption. Any local law, ordinance or resolution enacted by any city, 29 county or school district, imposing the taxes authorized by this subdi- 30 vision, shall omit the hot or prepared food items exemption provided for 31 in paragraph one-a of subdivision (a) of section eleven hundred fifteen 32 of this chapter, unless such city, county or school district elects 33 otherwise; provided that if such a city having a population of one 34 million or more enacts the resolution described in subdivision (v) of 35 this section or repeals such resolution, such resolution or repeal shall 36 also be deemed to amend any local law, ordinance or resolution enacted 37 by such a city imposing such taxes pursuant to the authority of this 38 subdivision, whether or not such taxes are suspended at the time such 39 city enacts its resolution pursuant to subdivision (v) of this section 40 or at the time of such repeal; provided, further, that any such local 41 law, ordinance or resolution and section eleven hundred seven of this 42 chapter, as deemed to be amended in the event a city of one million or 43 more enacts a resolution pursuant to the authority of subdivision (v) of 44 this section, shall be further amended, as provided in section twelve 45 hundred eighteen of this subpart, so that the hot or prepared food items 46 exemption in any such local law, ordinance or resolution or in such 47 section eleven hundred seven of this chapter is the same as the hot or 48 prepared food items exemption in paragraph one-a of subdivision (a) of 49 section eleven hundred fifteen of this chapter. (iii) Any local law, 50 ordinance or resolution enacted by any city, county or school district, 51 imposing the taxes authorized by this subdivision, shall omit the resi- 52 dential solar energy systems equipment and electricity exemption 53 provided for in subdivision (ee) of section eleven hundred fifteen of 54 this chapter, the commercial solar energy systems equipment and elec- 55 tricity exemption provided for in subdivision (ii) and the clothing and 56 footwear exemption provided for in paragraph thirty of subdivision (a)A. 4558 24 1 of section eleven hundred fifteen of this chapter, unless such city, 2 county or school district elects otherwise as to either such residential 3 solar energy systems equipment and electricity exemption, such commer- 4 cial solar energy systems equipment and electricity exemption or such 5 clothing and footwear exemption. Any local law, ordinance or resolution 6 enacted by any city, county or school district, imposing the taxes 7 authorized by this subdivision, shall omit the mobile telecommunication 8 services exemption provided for in subdivision (cc) of section eleven 9 hundred fifteen of this chapter, unless such city, county or school 10 district elects otherwise; provided that if such a city having a popu- 11 lation of one million or more repeals a resolution described in former 12 subdivision (p) of this section, such repeal shall also be deemed to 13 amend any local law, ordinance or resolution enacted by such a city 14 imposing such taxes pursuant to the authority of this subdivision, 15 whether or not such taxes are suspended at the time such city repeals 16 its resolution enacted pursuant to former subdivision (p) of this 17 section; provided, further, that any such local law, ordinance or resol- 18 ution and section eleven hundred seven of this chapter, as deemed to be 19 amended in the event a city of one million or more repeals a resolution 20 enacted pursuant to the authority of former subdivision (p) of this 21 section, shall be further amended, as provided in section twelve hundred 22 eighteen of this subpart, so that the wireless telecommunications 23 services exemption in any such local law, ordinance or resolution or in 24 such section eleven hundred seven of this chapter is the same as the 25 mobile telecommunication services exemption in subdivision (cc) of 26 section eleven hundred fifteen of this chapter. (iv) Any local law, 27 ordinance or resolution enacted by any city, county or school district, 28 imposing the taxes authorized by this subdivision, shall omit the resi- 29 dential solar energy systems equipment and electricity exemption 30 provided for in subdivision (ee) of section eleven hundred fifteen of 31 this chapter, the commercial solar energy systems equipment and elec- 32 tricity exemption provided for in subdivision (ii) and the clothing and 33 footwear exemption provided for in paragraph thirty of subdivision (a) 34 of section eleven hundred fifteen of this chapter, unless such city, 35 county or school district elects otherwise as to either such residential 36 solar energy systems equipment and electricity exemption, such commer- 37 cial solar energy systems equipment and electricity exemption or such 38 clothing and footwear exemption. 39 § 4. Subdivision (d) of section 1210 of the tax law, as amended by 40 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 41 read as follows: 42 (d) A local law, ordinance or resolution imposing any tax pursuant to 43 this section, increasing or decreasing the rate of such tax, repealing 44 or suspending such tax, exempting from such tax the energy sources and 45 services described in paragraph three of subdivision (a) or of subdivi- 46 sion (b) of this section or changing the rate of tax imposed on such 47 energy sources and services or providing for the credit or refund 48 described in clause six of subdivision (a) of section eleven hundred 49 nineteen of this chapter, or electing or repealing the exemption for 50 residential solar equipment and electricity in subdivision (ee) of 51 section eleven hundred fifteen of this article, or the exemption for 52 commercial solar equipment and electricity in subdivision (ii) of 53 section eleven hundred fifteen of this article, or electing or repealing 54 the exemption for commercial fuel cell electricity generating systems 55 equipment and electricity generated by such equipment in subdivision 56 (kk) of section eleven hundred fifteen of this article must go intoA. 4558 25 1 effect only on one of the following dates: March first, June first, 2 September first or December first; provided, that a local law, ordinance 3 or resolution providing for the exemption described in paragraph thirty 4 of subdivision (a) of section eleven hundred fifteen of this chapter or 5 repealing any such exemption or a local law, ordinance or resolution 6 providing for a refund or credit described in subdivision (d) of section 7 eleven hundred nineteen of this chapter or repealing such provision so 8 provided must go into effect only on March first; provided, further, 9 that a local law, ordinance or resolution providing for the exemption 10 described in paragraph one-a of subdivision (a) of section eleven 11 hundred fifteen of this chapter or repealing any such exemption so 12 provided and a resolution enacted pursuant to the authority of subdivi- 13 sion (v) of this section providing such exemption or repealing such 14 exemption so provided may go into effect immediately. No such local law, 15 ordinance or resolution shall be effective unless a certified copy of 16 such law, ordinance or resolution is mailed by registered or certified 17 mail to the commissioner at the commissioner's office in Albany at least 18 ninety days prior to the date it is to become effective. However, the 19 commissioner may waive and reduce such ninety-day minimum notice 20 requirement to a mailing of such certified copy by registered or certi- 21 fied mail within a period of not less than thirty days prior to such 22 effective date if the commissioner deems such action to be consistent 23 with the commissioner's duties under section twelve hundred fifty of 24 this article and the commissioner acts by resolution. Where the 25 restriction provided for in section twelve hundred twenty-three of this 26 article as to the effective date of a tax and the notice requirement 27 provided for therein are applicable and have not been waived, the 28 restriction and notice requirement in section twelve hundred twenty- 29 three of this article shall also apply. 30 § 5. Section 1210 of the tax law is amended by adding a new subdivi- 31 sion (v) to read as follows: 32 (v) Notwithstanding any other provision of state or local law, ordi- 33 nance or resolution to the contrary: (1) Any city having a population of 34 one million or more in which the taxes imposed by section eleven hundred 35 seven of this chapter are in effect, acting through its local legisla- 36 tive body, is hereby authorized and empowered to elect to provide the 37 exemption from such taxes for the same hot or prepared food items exempt 38 from state sales and compensating use taxes described in paragraph one-a 39 of subdivision (a) of section eleven hundred fifteen of this chapter by 40 enacting a resolution in the form set forth in paragraph two of this 41 subdivision; whereupon, upon compliance with the provisions of subdivi- 42 sions (d) and (e) of this section, such enactment of such resolution 43 shall be deemed to be an amendment to such section eleven hundred seven 44 and such section eleven hundred seven shall be deemed to incorporate 45 such exemption as if it had been duly enacted by the state legislature 46 and approved by the governor. 47 (2) Form of resolution: Be it enacted by the (insert proper title of 48 local legislative body) as follows: 49 Section one. Receipts from sales of and consideration given or 50 contracted to be given for purchases of hot or prepared food items 51 exempt from state sales and compensating use taxes pursuant to paragraph 52 one-a of subdivision (a) of section eleven hundred fifteen of this chap- 53 ter shall also be exempt from sales and compensating use taxes imposed 54 in this jurisdiction.A. 4558 26 1 Section two. This resolution shall take effect, (insert the date) and 2 shall apply to sales made and uses occurring on and after that date 3 although made or occurring under a prior contract. 4 § 6. The commissioner of taxation and finance is hereby authorized to 5 implement the provisions of this act with respect to the elimination of 6 the imposition of sales tax, additional taxes, and supplemental taxes on 7 hot and prepared food items and all other taxes so addressed by this 8 act. 9 § 7. This act shall take effect on the first day of the sales tax 10 quarterly period, as described in subdivision (b) of section 1136 of the 11 tax law, beginning at least 90 days after the date this act shall have 12 become a law and shall apply in accordance with the applicable transi- 13 tional provisions of sections 1106 and 1217 of the tax law. 14 § 2. Severability. If any clause, sentence, paragraph, section or part 15 of this act shall be adjudged by any court of competent jurisdiction to 16 be invalid and after exhaustion of all further judicial review, the 17 judgment shall not affect, impair, or invalidate the remainder thereof, 18 but shall be confined in its operation to the clause, sentence, para- 19 graph, section or part of this act directly involved in the controversy 20 in which the judgment shall have been rendered. 21 § 3. This act shall take effect immediately provided, however, that 22 the applicable effective date of Parts A through F of this act shall be 23 as specifically set forth in the last section of such Parts.