Bill Text: NY A08552 | 2011-2012 | General Assembly | Introduced
Bill Title: Reduces the tax on motor fuel, the additional tax on motor fuel and the supplemental tax on motor fuel; suspends state sales and compensating use tax on motor fuel and diesel motor fuel from the period May 31, 2012, to September 6, 2012.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A08552 Detail]
Download: New_York-2011-A08552-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 8552 2011-2012 Regular Sessions I N A S S E M B L Y July 20, 2011 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the tax on motor fuels and providing for the temporary exemption from state sales tax of motor fuel and diesel motor fuel THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision 1 of section 284 of the tax law, as amended by 2 chapter 276 of the laws of 1986, is amended to read as follows: 3 1. There is hereby levied and imposed an excise tax of [four] THREE 4 AND ONE-HALF cents per gallon upon motor fuel (a) imported into or 5 caused to be imported into the state by a distributor for use, distrib- 6 ution, storage or sale in the state or upon motor fuel which is 7 produced, refined, manufactured or compounded by a distributor in the 8 state (which acts shall hereinafter in this subdivision be encompassed 9 by the phrase "imported or manufactured") or (b) if the tax has not been 10 imposed prior to its sale in this state, which is sold by a distributor 11 (which act, in conjunction with the acts described in paragraph (a) of 12 this subdivision, shall hereinafter in this article be encompassed by 13 the phrase "imported, manufactured or sold"), except when imported, 14 manufactured or sold under circumstances which preclude the collection 15 of such tax by reason of the United States constitution and of laws of 16 the United States enacted pursuant thereto or when imported or manufac- 17 tured by an organization described in paragraph one or two of subdivi- 18 sion (a) of section eleven hundred sixteen of this chapter or a hospital 19 included in the organizations described in paragraph four of such subdi- 20 vision for its own use or consumption and except kero-jet fuel when 21 imported or manufactured by an airline for use in its airplanes. 22 Provided, further, no motor fuel shall be included in the measure of the 23 tax unless it shall have previously come to rest within the meaning of 24 federal decisional law interpreting the United States constitution. All EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10676-02-1 A. 8552 2 1 tax for the period for which a return is required to be filed shall be 2 due on the date limited for the filing of the return for such period, 3 regardless of whether a return is filed by such distributor as required 4 by this article or whether the return which is filed correctly shows the 5 amount of tax due. 6 S 2. Section 284-a of the tax law, as amended by section 3 of part EE 7 of chapter 63 of the laws of 2000, is amended to read as follows: 8 S 284-a. Additional motor fuel tax. In addition to the tax imposed by 9 section two hundred eighty-four of this [chapter] ARTICLE, a like tax 10 shall be imposed at the rate of [three] TWO AND FIVE-EIGHTHS cents per 11 gallon upon motor fuel imported, manufactured or sold within this state 12 by a distributor. Except as otherwise provided in this section, all the 13 provisions of this article except subdivision two of section two hundred 14 eighty-nine-e of this article shall apply with respect to the additional 15 tax imposed by this section to the same extent as if it were imposed by 16 said section two hundred eighty-four. [Beginning on April first, nine- 17 teen hundred ninety-one, four and one-sixth per centum of the moneys 18 received by the department pursuant to the provisions of this section 19 shall be deposited to the credit of the emergency highway reconditioning 20 and preservation fund reserve account established pursuant to the 21 provisions of paragraph (b) of subdivision two of section eighty-nine of 22 the state finance law. Beginning on April first, nineteen hundred nine- 23 ty-one, four and one-sixth per centum of the moneys received by the 24 department pursuant to the provisions of this section shall be deposited 25 to the credit of the emergency highway construction and reconstruction 26 fund reserve account established pursuant to the provisions of paragraph 27 (b) of subdivision two of section eighty-nine-a of the state finance 28 law. Beginning on April first, nineteen hundred ninety-two, an addi- 29 tional eight and one-third per centum of the moneys received by the 30 department pursuant to the provisions of this section shall be deposited 31 to the credit of the emergency highway reconditioning and preservation 32 fund reserve account established pursuant to the provisions of paragraph 33 (b) of subdivision two of section eighty-nine of the state finance law. 34 Beginning on April first, nineteen hundred ninety-two, an additional 35 eight and one-third per centum of the moneys received by the department 36 pursuant to the provisions of this section shall be deposited to the 37 credit of the emergency highway construction and reconstruction fund 38 reserve account established pursuant to the provisions of paragraph (b) 39 of subdivision two of section eighty-nine-a of the state finance law. 40 Beginning on April first, two thousand, seventy-five per centum of the 41 moneys received by the department pursuant to the provisions of this 42 section shall be deposited in the dedicated fund accounts pursuant to 43 subdivision (d) of section three hundred one-j of this chapter.] Begin- 44 ning on April first, two thousand three, all of the moneys received by 45 the department pursuant to the provisions of this section shall be 46 deposited in the dedicated fund accounts pursuant to subdivision (d) of 47 section three hundred one-j of this chapter. 48 S 3. Section 284-c of the tax law, as amended by section 4 of part EE 49 of chapter 63 of the laws of 2000, is amended to read as follows: 50 S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed 51 by sections two hundred eighty-four and two hundred eighty-four-a of 52 this [chapter] ARTICLE, a like tax shall be imposed at the rate of 53 SEVEN-EIGHTHS OF one cent per gallon upon motor fuel imported, manufac- 54 tured or sold within this state by a distributor. Except for paragraph 55 (b) of subdivision three of section two hundred eighty-nine-c OF THIS 56 ARTICLE, all the provisions of this article shall apply with respect to A. 8552 3 1 the supplemental tax imposed by this section to the same extent as if it 2 were imposed by said section two hundred eighty-four. [On and after the 3 first day of October, nineteen hundred seventy-two, twenty-five per 4 centum of the monies received by the department pursuant to the 5 provisions of this section shall be deposited to the credit of the emer- 6 gency highway reconditioning and preservation fund established pursuant 7 to the provisions of section eighty-nine of the state finance law. 8 Beginning on April first, nineteen hundred eighty-three, twenty-five per 9 centum of the monies received by the department pursuant to the 10 provisions of this section shall be deposited to the credit of the emer- 11 gency highway construction and reconstruction fund established pursuant 12 to the provisions of section eighty-nine-a of the state finance law. 13 Beginning on April first, nineteen hundred ninety, an additional twelve 14 and one-half per centum of the monies received by the department pursu- 15 ant to the provisions of this section shall be deposited to the credit 16 of the emergency highway reconditioning and preservation fund reserve 17 account established pursuant to the provisions of paragraph (b) of 18 subdivision two of section eighty-nine of the state finance law. Begin- 19 ning on April first, nineteen hundred ninety, an additional twelve and 20 one-half per centum of the moneys received by the department pursuant to 21 the provisions of this section shall be deposited to the credit of the 22 emergency highway construction and reconstruction fund reserve account 23 established pursuant to the provisions of paragraph (b) of subdivision 24 two of section eighty-nine-a of the state finance law. Beginning on 25 April first, nineteen hundred ninety-one, an additional twelve and one- 26 half per centum of the moneys received by the department pursuant to the 27 provisions of this section shall be deposited to the credit of the emer- 28 gency highway reconditioning and preservation fund reserve account 29 established pursuant to the provisions of paragraph (b) of subdivision 30 two of section eighty-nine of the state finance law. Beginning on April 31 first, nineteen hundred ninety-one, an additional twelve and one-half 32 per centum of the moneys received by the department pursuant to the 33 provisions of this section shall be deposited to the credit of the emer- 34 gency highway construction and reconstruction fund reserve account 35 established pursuant to the provisions of paragraph (b) of subdivision 36 two of section eighty-nine-a of the state finance law.] Beginning on 37 April first, two thousand three, all of the moneys received by the 38 department pursuant to the provisions of this section shall be deposited 39 in the dedicated fund accounts pursuant to subdivision (d) of section 40 three hundred one-j of this chapter. 41 S 4. Subdivision 1 of section 284 of the tax law, as amended by 42 section one of this act, is amended to read as follows: 43 1. There is hereby levied and imposed an excise tax of three [and 44 one-half] cents per gallon upon motor fuel (a) imported into or caused 45 to be imported into the state by a distributor for use, distribution, 46 storage or sale in the state or upon motor fuel which is produced, 47 refined, manufactured or compounded by a distributor in the state (which 48 acts shall hereinafter in this subdivision be encompassed by the phrase 49 "imported or manufactured") or (b) if the tax has not been imposed prior 50 to its sale in this state, which is sold by a distributor (which act, in 51 conjunction with the acts described in paragraph (a) of this subdivi- 52 sion, shall hereinafter in this article be encompassed by the phrase 53 "imported, manufactured or sold"), except when imported, manufactured or 54 sold under circumstances which preclude the collection of such tax by 55 reason of the United States constitution and of laws of the United 56 States enacted pursuant thereto or when imported or manufactured by an A. 8552 4 1 organization described in paragraph one or two of subdivision (a) of 2 section eleven hundred sixteen of this chapter or a hospital included in 3 the organizations described in paragraph four of such subdivision for 4 its own use or consumption and except kero-jet fuel when imported or 5 manufactured by an airline for use in its airplanes. Provided, further, 6 no motor fuel shall be included in the measure of the tax unless it 7 shall have previously come to rest within the meaning of federal deci- 8 sional law interpreting the United States constitution. All tax for the 9 period for which a return is required to be filed shall be due on the 10 date limited for the filing of the return for such period, regardless of 11 whether a return is filed by such distributor as required by this arti- 12 cle or whether the return which is filed correctly shows the amount of 13 tax due. 14 S 5. Section 284-a of the tax law, as amended by section two of this 15 act, is amended to read as follows: 16 S 284-a. Additional motor fuel tax. In addition to the tax imposed by 17 section two hundred eighty-four of this article, a like tax shall be 18 imposed at the rate of two and [five-eighths] ONE-FOURTH cents per 19 gallon upon motor fuel imported, manufactured or sold within this state 20 by a distributor. Except as otherwise provided in this section, all the 21 provisions of this article except subdivision two of section two hundred 22 eighty-nine-e of this article shall apply with respect to the additional 23 tax imposed by this section to the same extent as if it were imposed by 24 said section two hundred eighty-four. Beginning on April first, two 25 thousand three, all of the moneys received by the department pursuant to 26 the provisions of this section shall be deposited in the dedicated fund 27 accounts pursuant to subdivision (d) of section three hundred one-j of 28 this chapter. 29 S 6. Section 284-c of the tax law, as amended by section three of this 30 act, is amended to read as follows: 31 S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed 32 by sections two hundred eighty-four and two hundred eighty-four-a of 33 this article, a like tax shall be imposed at the rate of [seven-eighths] 34 THREE-FOURTHS of one cent per gallon upon motor fuel imported, manufac- 35 tured or sold within this state by a distributor. Except for paragraph 36 (b) of subdivision three of section two hundred eighty-nine-c of this 37 article, all the provisions of this article shall apply with respect to 38 the supplemental tax imposed by this section to the same extent as if it 39 were imposed by said section two hundred eighty-four. Beginning on 40 April first, two thousand three, all of the moneys received by the 41 department pursuant to the provisions of this section shall be deposited 42 in the dedicated fund accounts pursuant to subdivision (d) of section 43 three hundred one-j of this chapter. 44 S 7. Subdivision 1 of section 284 of the tax law, as amended by 45 section four of this act, is amended to read as follows: 46 1. There is hereby levied and imposed an excise tax of [three] TWO 47 cents per gallon upon motor fuel (a) imported into or caused to be 48 imported into the state by a distributor for use, distribution, storage 49 or sale in the state or upon motor fuel which is produced, refined, 50 manufactured or compounded by a distributor in the state (which acts 51 shall hereinafter in this subdivision be encompassed by the phrase 52 "imported or manufactured") or (b) if the tax has not been imposed prior 53 to its sale in this state, which is sold by a distributor (which act, in 54 conjunction with the acts described in paragraph (a) of this subdivi- 55 sion, shall hereinafter in this article be encompassed by the phrase 56 "imported, manufactured or sold"), except when imported, manufactured or A. 8552 5 1 sold under circumstances which preclude the collection of such tax by 2 reason of the United States constitution and of laws of the United 3 States enacted pursuant thereto or when imported or manufactured by an 4 organization described in paragraph one or two of subdivision (a) of 5 section eleven hundred sixteen of this chapter or a hospital included in 6 the organizations described in paragraph four of such subdivision for 7 its own use or consumption and except kero-jet fuel when imported or 8 manufactured by an airline for use in its airplanes. Provided, further, 9 no motor fuel shall be included in the measure of the tax unless it 10 shall have previously come to rest within the meaning of federal deci- 11 sional law interpreting the United States constitution. All tax for the 12 period for which a return is required to be filed shall be due on the 13 date limited for the filing of the return for such period, regardless of 14 whether a return is filed by such distributor as required by this arti- 15 cle or whether the return which is filed correctly shows the amount of 16 tax due. 17 S 8. Section 284-a of the tax law, as amended by section five of this 18 act, is amended to read as follows: 19 S 284-a. Additional motor fuel tax. In addition to the tax imposed by 20 section two hundred eighty-four of this article, a like tax shall be 21 imposed at the rate of [two and one-fourth] ONE AND ONE-HALF cents per 22 gallon upon motor fuel imported, manufactured or sold within this state 23 by a distributor. Except as otherwise provided in this section, all the 24 provisions of this article except subdivision two of section two hundred 25 eighty-nine-e of this article shall apply with respect to the additional 26 tax imposed by this section to the same extent as if it were imposed by 27 said section two hundred eighty-four. Beginning on April first, two 28 thousand three, all of the moneys received by the department pursuant to 29 the provisions of this section shall be deposited in the dedicated fund 30 accounts pursuant to subdivision (d) of section three hundred one-j of 31 this chapter. 32 S 9. Section 284-c of the tax law, as amended by section six of this 33 act, is amended to read as follows: 34 S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed 35 by sections two hundred eighty-four and two hundred eighty-four-a of 36 this article, a like tax shall be imposed at the rate of [three-fourths] 37 ONE-HALF of one cent per gallon upon motor fuel imported, manufactured 38 or sold within this state by a distributor. Except for paragraph (b) of 39 subdivision three of section two hundred eighty-nine-c of this article, 40 all the provisions of this article shall apply with respect to the 41 supplemental tax imposed by this section to the same extent as if it 42 were imposed by said section two hundred eighty-four. Beginning on 43 April first, two thousand three, all of the moneys received by the 44 department pursuant to the provisions of this section shall be deposited 45 in the dedicated fund accounts pursuant to subdivision (d) of section 46 three hundred one-j of this chapter. 47 S 10. Subdivision (b) of section 1107 of the tax law is amended by 48 adding a new clause 12 to read as follows: 49 (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN 50 PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED 51 FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL AND DIESEL MOTOR FUEL 52 SHALL NOT APPLY. 53 S 11. Subdivision (a) of section 1115 of the tax law is amended by 54 adding a new paragraph 44 to read as follows: A. 8552 6 1 (44) FOR THE PERIOD COMMENCING MAY THIRTY-FIRST, TWO THOUSAND TWELVE, 2 AND ENDING SEPTEMBER SIXTH, TWO THOUSAND TWELVE, MOTOR FUEL AND DIESEL 3 MOTOR FUEL. 4 S 12. Paragraph 1 of subdivision (a) of section 1210 of the tax law, 5 as amended by section 3 of part GG of chapter 57 of the laws of 2010, is 6 amended to read as follows: 7 (1) Either, all of the taxes described in article twenty-eight of this 8 chapter, at the same uniform rate, as to which taxes all provisions of 9 the local laws, ordinances or resolutions imposing such taxes shall be 10 identical, except as to rate and except as otherwise provided, with the 11 corresponding provisions in such article twenty-eight, including the 12 definition and exemption provisions of such article, so far as the 13 provisions of such article twenty-eight can be made applicable to the 14 taxes imposed by such city or county and with such limitations and 15 special provisions as are set forth in this article. The taxes author- 16 ized under this subdivision may not be imposed by a city or county 17 unless the local law, ordinance or resolution imposes such taxes so as 18 to include all portions and all types of receipts, charges or rents, 19 subject to state tax under sections eleven hundred five and eleven 20 hundred ten of this chapter, except as otherwise provided. (i) Any local 21 law, ordinance or resolution enacted by any city of less than one 22 million or by any county or school district, imposing the taxes author- 23 ized by this subdivision, shall, notwithstanding any provision of law to 24 the contrary, exclude from the operation of such local taxes all sales 25 of tangible personal property for use or consumption directly and 26 predominantly in the production of tangible personal property, gas, 27 electricity, refrigeration or steam, for sale, by manufacturing, proc- 28 essing, generating, assembly, refining, mining or extracting; and all 29 sales of tangible personal property for use or consumption predominantly 30 either in the production of tangible personal property, for sale, by 31 farming or in a commercial horse boarding operation, or in both; and, 32 unless such city, county or school district elects otherwise, shall omit 33 the provision for credit or refund contained in clause six of subdivi- 34 sion (a) or subdivision (d) of section eleven hundred nineteen of this 35 chapter. (ii) Any local law, ordinance or resolution enacted by any 36 city, county or school district, imposing the taxes authorized by this 37 subdivision, shall omit the residential solar energy systems equipment 38 exemption provided for in subdivision (ee) and the clothing and footwear 39 exemption provided for in paragraph thirty of subdivision (a) of section 40 eleven hundred fifteen of this chapter, unless such city, county or 41 school district elects otherwise as to either such residential solar 42 energy systems equipment exemption or such clothing and footwear 43 exemption. EXCEPT AS OTHERWISE PROVIDED BY LAW, ANY LOCAL LAW, ORDI- 44 NANCE OR RESOLUTION ENACTED BY ANY CITY OF LESS THAN ONE MILLION OR BY 45 ANY COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS 46 SUBDIVISION, SHALL OMIT THE MOTOR FUEL AND DIESEL MOTOR FUEL EXEMPTION 47 PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SUCH SECTION 48 ELEVEN HUNDRED FIFTEEN. 49 S 13. Notwithstanding any other provision of state or local law, ordi- 50 nance or resolution to the contrary: (a) any city, county or school 51 district imposing sales and compensating use taxes pursuant to the 52 authority of subpart B of part one of article 29 of the tax law, acting 53 through its local legislative body, is hereby authorized and empowered 54 to elect to provide the exemption from such taxes for the same motor 55 fuel and diesel motor fuel exempt from state sales and compensating use 56 taxes described in paragraph 44 of subdivision (a) of section 1115 of A. 8552 7 1 the tax law, for the period commencing May 31, 2012, and ending Septem- 2 ber 6, 2012, whether such taxes are imposed by local law, ordinance or 3 resolution, by enacting a resolution in the form set forth in subdivi- 4 sion (c) of this section; whereupon, upon compliance with the provisions 5 of subdivision (d) of this section, such enactment of such resolution 6 shall be deemed to amend such local law, ordinance or resolution impos- 7 ing such taxes, and such local law, ordinance or resolution shall be 8 deemed to incorporate such exemption for such period. 9 (b) Any city of one million or more in which the taxes imposed by 10 section 1107 of the tax law are in effect, acting through its local 11 legislative body, is hereby authorized and empowered to elect to provide 12 the exemption from such taxes for the same motor fuel and diesel motor 13 fuel exempt from state sales tax and compensating use taxes described in 14 paragraph 44 of subdivision (a) of section 1115 of the tax law, for the 15 period commencing May 31, 2012, and ending September 6, 2012, by enact- 16 ing a resolution in the form set forth in subdivision (c) of this 17 section; whereupon, upon compliance with the provisions of subdivision 18 (d) of this section, such enactment of such resolution shall be deemed 19 to be an amendment to such section 1107 of the tax law and such section 20 1107 shall be deemed to incorporate such exemption as if it had been 21 duly enacted by the state legislature and approved by the governor. 22 (c) Form of Resolution: Be it enacted by the (insert proper title of 23 local legislative body) as follows: 24 Section one. Receipts from sales of and consideration given or 25 contracted to be given for purchases of motor fuel and diesel motor fuel 26 exempt from state sales and compensating use taxes pursuant to paragraph 27 44 of subdivision (a) of section 1115 of the tax law shall also be 28 exempt from sales and compensating use taxes imposed by this jurisdic- 29 tion. 30 Section two. This resolution shall take effect immediately and shall 31 apply to sales made and uses occurring during the period commencing May 32 31, 2012, and ending September 6, 2012, although made or occurring under 33 a prior contract. 34 (d) A resolution enacted pursuant to this section shall not be effec- 35 tive unless (1) it is enacted by May 15, 2012, (2) a certified copy of 36 such resolution is mailed by registered or certified mail no later than 37 May 20, 2012, to the commissioner of taxation and finance, and (3) 38 certified copies of such resolution shall also be filed with the city or 39 county clerk, the secretary of state and the state comptroller within 40 five business days after the date is enacted. The commissioner of taxa- 41 tion and finance shall accept and give effect to a resolution enacted 42 pursuant to the authority of this section which is in substantial 43 compliance with the provisions of this section so as to give notice to 44 the commissioner of taxation and finance of the intent of a county, city 45 or school district to provide the exemption authorized by this section. 46 (e) On and after September 7, 2012, any exemption enacted pursuant to 47 this section shall be deemed repealed; (1) any local law, ordinance or 48 resolution imposing sales and compensating use taxes of a city, county 49 or school district which enacted a resolution pursuant to this section 50 and (2) section 1107 of the tax law shall be given effect on and after 51 that date as if no such resolution had been enacted, except that all 52 provisions of any such local law, ordinance or resolution or section 53 1107, as deemed to be amended in the event that such a city enacts a 54 resolution pursuant to this section to provide such an exemption, in 55 respect to the assessment, payment, determination, collection and refund 56 of taxes imposed thereunder, the filing of returns and preservation of A. 8552 8 1 records for the purposes of such taxes, the secrecy of returns, and the 2 disposition of revenues shall continue in effect with respect to all 3 such taxes accrued up to such date. 4 S 14. The provision of sections ten through thirteen of this act and 5 this section and of any resolution enacted pursuant thereto, taken sepa- 6 rately or together, shall not be construed by any person or any court or 7 other entity as either (i) a failure or refusal to continue to impose 8 the taxes imposed by section 1107 of the tax law, as such section may 9 from time to time be amended or (ii) as reduction in the rate at which 10 such taxes are imposed. After sections ten through thirteen of this act 11 and this section shall have become a law, the taxes imposed by such 12 section 1107 of the tax law on receipts from retail sales of and consid- 13 eration given or contracted to be given for purchases of such motor fuel 14 and diesel motor fuel shall, except as provided in section thirteen of 15 this act for the period commencing May 31, 2012, and ending September 6, 16 2012, if a city of one million or more enacts a resolution pursuant to 17 the authority of section thirteen of this act, continue to apply, 18 persons liable for such taxes on purchases of such motor fuel and diesel 19 motor fuel shall continue to be liable for such taxes, persons required 20 to collect such taxes on such motor fuel and diesel motor fuel shall 21 continue to be required to collect and pay over such taxes to the 22 commissioner of taxation and finance, such commissioner shall continue 23 to be required to certify such taxes on such motor fuel and diesel motor 24 fuel as provided by article 28 of the tax law and section 92-d of the 25 state finance law and the state comptroller shall continue to be 26 required to deposit, appropriate and pay over such taxes as required by 27 section 92-d of the state finance law, in the manner and to the extent 28 as if sections ten through thirteen of this act and this section had not 29 become a law. 30 S 15. This act shall take effect immediately, except that: 31 1. sections one, two and three of this act shall take effect January 32 1, 2013; 33 2. sections four, five and six of this act shall take effect January 34 1, 2014; 35 3. sections seven, eight and nine of this act shall take effect Janu- 36 ary 1, 2015; and 37 4. the exemption provided in section eleven of this act and any 38 exemption provided pursuant to the authority of section thirteen of this 39 act shall apply to sales made and uses occurring during the period 40 commencing May 31, 2012, and ending September 6, 2012, although made or 41 occurring under a prior contract.