Bill Text: NY A06636 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to a sales tax exemption for fresh cut evergreen trees during the period from November 1st to November 30th.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-18 - reference changed to ways and means [A06636 Detail]

Download: New_York-2019-A06636-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6636
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     March 14, 2019
                                       ___________
        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee on Higher Education
        AN ACT to amend the tax law, in relation to enacting the "New York State
          Go Green Season Act" and creating a limited sales  tax  exemption  for
          the  sale of fresh cut evergreen trees from state sales and compensat-
          ing use taxes and granting municipalities the  option  to  grant  such
          limited exemption
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. This act shall be known and may be cited as the  "New  York
     2  State Go Green Season Act".
     3    §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
     4  adding a new paragraph 45 to read as follows:
     5    (45) Fresh cut evergreen trees during the one month period  each  year
     6  commencing  on November first and ending on November thirtieth annually.
     7  For purposes of this paragraph, "fresh cut evergreen trees"  shall  mean
     8  evergreen  trees  that have been cut or harvested, and sold on the prem-
     9  ises of a Christmas tree farm.
    10    § 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
    11  adding a new clause 12 to read as follows:
    12    (12)  Except  as otherwise provided by law, the exemption on fresh cut
    13  evergreen trees during the one month  period  each  year  commencing  on
    14  November  first  and ending on November thirtieth, provided in paragraph
    15  forty-five of subdivision (a) of section eleven hundred fifteen of  this
    16  article,  shall  be  applicable  pursuant  to  a local law, ordinance or
    17  resolution adopted by a city subject to the provisions of this  section.
    18  Such city is empowered to adopt or repeal such a local law, ordinance or
    19  resolution.  Such  adoption  or repeal shall also be deemed to amend any
    20  local law, ordinance or resolution enacted by such a city imposing taxes
    21  pursuant to the authority of subdivision (a) of section  twelve  hundred
    22  ten of this chapter.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01209-02-9

        A. 6636                             2
     1    §  4. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
     2  amended by adding a new subparagraph (iii) to read as follows:
     3    (iii)  Any  local  law,  ordinance  or resolution enacted by any city,
     4  county or school district, imposing the taxes authorized by this  subdi-
     5  vision,  shall  omit  the fresh cut evergreen trees exemption during the
     6  one month period each year commencing on November first, and  ending  on
     7  November  thirtieth, as provided for in paragraph forty-five of subdivi-
     8  sion (a) of section eleven hundred fifteen of this chapter, unless  such
     9  city,  county or school district elects otherwise; provided that if such
    10  a city having a population of one million or more enacts the  resolution
    11  described in subdivision (k) of this section or repeals such resolution,
    12  such  repeal  or resolution shall also be deemed to amend any local law,
    13  ordinance or resolution enacted by such a city imposing such tax  pursu-
    14  ant  to the authority of this subdivision, whether or not such taxes are
    15  suspended at the time such city enacts its resolution pursuant to subdi-
    16  vision (k) of this section or at the time of any such  repeal;  provided
    17  further  that  any  such  local law, ordinance or resolution and section
    18  eleven hundred seven of this chapter, as deemed to  be  amended  in  the
    19  event  a city of one million or more enacts a resolution pursuant to the
    20  authority of subdivision (k) of this section, shall be further  amended,
    21  as  provided in section twelve hundred eighteen of this subpart, so that
    22  the fresh cut evergreen trees exemption during the one month period each
    23  year commencing on November first, and ending on November thirtieth,  in
    24  any such local law, ordinance or resolution or in section eleven hundred
    25  seven of this chapter is the same as the state fresh cut evergreen trees
    26  exemption  during  the one month period each year commencing on November
    27  first, and ending on November  thirtieth,  in  paragraph  forty-five  of
    28  subdivision (a) of section eleven hundred fifteen of this chapter.
    29    §  5.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    30  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
    31  read as follows:
    32    (d)  A local law, ordinance or resolution imposing any tax pursuant to
    33  this section, increasing or decreasing the rate of such  tax,  repealing
    34  or  suspending  such tax, exempting from such tax the energy sources and
    35  services described in paragraph three of subdivision (a) or of  subdivi-
    36  sion  (b)  of  this  section or changing the rate of tax imposed on such
    37  energy sources and services  or  providing  for  the  credit  or  refund
    38  described  in  clause  six  of subdivision (a) of section eleven hundred
    39  nineteen of this chapter, or electing or  repealing  the  exemption  for
    40  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    41  section eleven  hundred  fifteen  of  this  [article]  chapter,  or  the
    42  exemption  for commercial solar equipment and electricity in subdivision
    43  (ii) of section eleven hundred fifteen of  this  [article]  chapter,  or
    44  electing or repealing the exemption for commercial fuel cell electricity
    45  generating systems equipment and electricity generated by such equipment
    46  in  subdivision (kk) of section eleven hundred fifteen of this [article]
    47  chapter must go into effect only on one of the  following  dates:  March
    48  first,  June  first, September first or December first; provided, that a
    49  local law, ordinance or resolution providing for the exemption described
    50  in paragraph thirty of subdivision (a) of section eleven hundred fifteen
    51  of this chapter or repealing any such exemption or a  local  law,  ordi-
    52  nance or resolution providing for a refund or credit described in subdi-
    53  vision (d) of section eleven hundred nineteen of this chapter or repeal-
    54  ing  such provision so provided must go into effect only on March first;
    55  provided further that a local law, ordinance or resolution providing for
    56  the exemption described in paragraph forty-five of  subdivision  (a)  of

        A. 6636                             3
     1  section  eleven  hundred  fifteen  of this chapter or repealing any such
     2  exemption so provided and a resolution enacted pursuant to the authority
     3  of subdivision (k) of this section provided such exemption or  repealing
     4  such exemption so provided may go into effect immediately. No such local
     5  law,  ordinance or resolution shall be effective unless a certified copy
     6  of such law, ordinance or resolution is mailed by registered  or  certi-
     7  fied  mail to the commissioner at the commissioner's office in Albany at
     8  least ninety days prior to the date it is to become effective.  However,
     9  the  commissioner  may  waive  and reduce such ninety-day minimum notice
    10  requirement to a mailing of such certified copy by registered or  certi-
    11  fied  mail  within  a  period of not less than thirty days prior to such
    12  effective date if the commissioner deems such action  to  be  consistent
    13  with  the  commissioner's  duties  under section twelve hundred fifty of
    14  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    15  restriction  provided for in section twelve hundred twenty-three of this
    16  article as to the effective date of a tax  and  the  notice  requirement
    17  provided  for  therein  are  applicable  and  have  not been waived, the
    18  restriction and notice requirement in  section  twelve  hundred  twenty-
    19  three of this article shall also apply.
    20    §  6.  Section 1210 of the tax law is amended by adding a new subdivi-
    21  sion (k) to read as follows:
    22    (k) Notwithstanding any other provision of state or local  law,  ordi-
    23  nance or resolution to the contrary:
    24    (1)  Any  city having a population of one million or more in which the
    25  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    26  effect,  acting through its local legislative body, is hereby authorized
    27  and empowered to elect to provide the same exemption from such taxes  as
    28  the fresh cut evergreen trees exemption during the one month period each
    29  year commencing on November first and ending on November thirtieth, from
    30  state sales and compensating use taxes described in paragraph forty-five
    31  of  subdivision (a) of section eleven hundred fifteen of this chapter by
    32  enacting a resolution in the form set forth in  paragraph  two  of  this
    33  subdivision;  whereupon, upon compliance with the provisions of subdivi-
    34  sions (d) and (e) of this section, such  enactment  of  such  resolution
    35  shall  be  deemed  to be an amendment to section eleven hundred seven of
    36  this chapter and such section eleven hundred seven shall  be  deemed  to
    37  incorporate  such  exemption as if it had been duly enacted by the state
    38  legislature and approved by the governor.
    39    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    40  local legislative body) as follows:
    41    Section   1.  Receipts  from  sales  of  and  consideration  given  or
    42  contracted to be given for purchases of fresh cut evergreen trees exempt
    43  from state sales and compensating use taxes during a  one  month  period
    44  each year commencing on November first and ending on November thirtieth,
    45  pursuant  to  paragraph  forty-five of subdivision (a) of section eleven
    46  hundred fifteen of the tax law shall  also  be  exempt  from  sales  and
    47  compensating use taxes imposed in this jurisdiction.
    48    2.  This  resolution  shall  take  effect, (insert the date) and shall
    49  apply to sales made and uses occurring on and after that  date  although
    50  made or occurring under a prior contract.
    51    §  7.  This  act  shall  take effect on the first day of the sales tax
    52  quarterly period, as described in subdivision (b) of section 1136 of the
    53  tax law, beginning at least 90 days after the date this act  shall  have
    54  become  a  law and shall apply in accordance with the applicable transi-
    55  tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
    56  that  sections four and five of this act shall apply to sales made on or

        A. 6636                             4
     1  after the date such sections  shall  have  taken  effect;  and  provided
     2  further  that  the commissioner of taxation and finance shall be author-
     3  ized on and after the date this act shall have become a law to adopt and
     4  amend  any  rules  or regulations necessary to implement this act on its
     5  effective date.
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