Bill Text: NY S03007 | 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 December 31st.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S03007 Detail]
Download: New_York-2019-S03007-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3007 2019-2020 Regular Sessions IN SENATE January 31, 2019 ___________ Introduced by Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN, HELMING, ROBACH, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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 two month period each year 6 commencing on November first and ending on December thirty-first annual- 7 ly. For purposes of this paragraph, "fresh cut evergreen trees" shall 8 mean evergreen trees that have been cut or harvested by the consumer, or 9 at the consumer's direction, who is physically present at the location, 10 if such consumer cannot otherwise do so themselves, within one day prior 11 to sale. 12 § 3. Subdivision (b) of section 1107 of the tax law is amended by 13 adding a new clause 12 to read as follows: 14 (12) Except as otherwise provided by law, the exemption on fresh cut 15 evergreen trees during the two month period each year commencing on 16 November first and ending on December thirty-first, provided in para- 17 graph forty-five of subdivision (a) of section eleven hundred fifteen of 18 this article, shall be applicable pursuant to a local law, ordinance or 19 resolution adopted by a city subject to the provisions of this section. 20 Such city is empowered to adopt or repeal such a local law, ordinance or 21 resolution. Such adoption or repeal shall also be deemed to amend any EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01209-01-9S. 3007 2 1 local law, ordinance or resolution enacted by such a city imposing taxes 2 pursuant to the authority of subdivision (a) of section twelve hundred 3 ten of this chapter. 4 § 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law is 5 amended by adding a new subparagraph (iii) to read as follows: 6 (iii) Any local law, ordinance or resolution enacted by any city, 7 county or school district, imposing the taxes authorized by this subdi- 8 vision, shall omit the fresh cut evergreen trees exemption during the 9 two month period each year commencing on November first, and ending on 10 December thirty-first, as provided for in paragraph forty-five of subdi- 11 vision (a) of section eleven hundred fifteen of this chapter, unless 12 such city, county or school district elects otherwise; provided that if 13 such a city having a population of one million or more enacts the resol- 14 ution described in subdivision (q) of this section or repeals such 15 resolution, such repeal or resolution shall also be deemed to amend any 16 local law, ordinance or resolution enacted by such a city imposing such 17 tax pursuant to the authority of this subdivision, whether or not such 18 taxes are suspended at the time such city enacts its resolution pursuant 19 to subdivision (q) of this section or at the time of any such repeal; 20 provided further that any such local law, ordinance or resolution and 21 section eleven hundred seven of this chapter, as deemed to be amended in 22 the event a city of one million or more enacts a resolution pursuant to 23 the authority of subdivision (q) of this section, shall be further 24 amended, as provided in section twelve hundred eighteen of this subpart, 25 so that fresh cut evergreen trees exemption during the two month period 26 each year commencing on November first, and ending on December thirty- 27 first, in any such local law, ordinance or resolution or in section 28 eleven hundred seven of this chapter is the same as the state fresh cut 29 evergreen trees exemption during the two month period each year commenc- 30 ing on November first, and ending on December thirty-first, in paragraph 31 forty-five of subdivision (a) of section eleven hundred fifteen of this 32 chapter. 33 § 5. Subdivision (d) of section 1210 of the tax law, as amended by 34 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 35 read as follows: 36 (d) A local law, ordinance or resolution imposing any tax pursuant to 37 this section, increasing or decreasing the rate of such tax, repealing 38 or suspending such tax, exempting from such tax the energy sources and 39 services described in paragraph three of subdivision (a) or of subdivi- 40 sion (b) of this section or changing the rate of tax imposed on such 41 energy sources and services or providing for the credit or refund 42 described in clause six of subdivision (a) of section eleven hundred 43 nineteen of this chapter, or electing or repealing the exemption for 44 residential solar equipment and electricity in subdivision (ee) of 45 section eleven hundred fifteen of this article, or the exemption for 46 commercial solar equipment and electricity in subdivision (ii) of 47 section eleven hundred fifteen of this article, or electing or repealing 48 the exemption for commercial fuel cell electricity generating systems 49 equipment and electricity generated by such equipment in subdivision 50 (kk) of section eleven hundred fifteen of this article must go into 51 effect only on one of the following dates: March first, June first, 52 September first or December first; provided, that a local law, ordinance 53 or resolution providing for the exemption described in paragraph thirty 54 of subdivision (a) of section eleven hundred fifteen of this chapter or 55 repealing any such exemption or a local law, ordinance or resolution 56 providing for a refund or credit described in subdivision (d) of sectionS. 3007 3 1 eleven hundred nineteen of this chapter or repealing such provision so 2 provided must go into effect only on March first; provided further that 3 a local law, ordinance or resolution providing for the exemption 4 described in paragraph forty-five of subdivision (a) of section eleven 5 hundred fifteen of this chapter or repealing any such exemption so 6 provided and a resolution enacted pursuant to the authority of subdivi- 7 sion (q) of this section provided such exemption or repealing such 8 exemption so provided may go into effect immediately. No such local law, 9 ordinance or resolution shall be effective unless a certified copy of 10 such law, ordinance or resolution is mailed by registered or certified 11 mail to the commissioner at the commissioner's office in Albany at least 12 ninety days prior to the date it is to become effective. However, the 13 commissioner may waive and reduce such ninety-day minimum notice 14 requirement to a mailing of such certified copy by registered or certi- 15 fied mail within a period of not less than thirty days prior to such 16 effective date if the commissioner deems such action to be consistent 17 with the commissioner's duties under section twelve hundred fifty of 18 this article and the commissioner acts by resolution. Where the 19 restriction provided for in section twelve hundred twenty-three of this 20 article as to the effective date of a tax and the notice requirement 21 provided for therein are applicable and have not been waived, the 22 restriction and notice requirement in section twelve hundred twenty- 23 three of this article shall also apply. 24 § 6. Section 1210 of the tax law is amended by adding a new subdivi- 25 sion (q) to read as follows: 26 (q) Notwithstanding any other provision of state or local law, ordi- 27 nance or resolution to the contrary: 28 (1) Any city having a population of one million or more in which the 29 taxes imposed by section eleven hundred seven of this chapter are in 30 effect, acting through its local legislative body, is hereby authorized 31 and empowered to elect to provide the same exemption from such taxes as 32 the fresh cut evergreen trees exemption during the two month period each 33 year commencing on November first and ending on December thirty-first, 34 from state sales and compensating use taxes described in paragraph 35 forty-five of subdivision (a) of section eleven hundred fifteen of this 36 chapter by enacting a resolution in the form set forth in paragraph two 37 of this subdivision; whereupon, upon compliance with the provisions of 38 subdivisions (d) and (e) of this section, such enactment of such resol- 39 ution shall be deemed to be an amendment to such section eleven hundred 40 seven and such section eleven hundred seven shall be deemed to incorpo- 41 rate such exemption as if it had been duly enacted by the state legisla- 42 ture and approved by the governor. 43 (2) Form of Resolution: Be it enacted by the (insert proper title of 44 local legislative body) as follows: 45 Section 1. Receipts from sales of and consideration given or 46 contracted to be given for purchases of fresh cut evergreen trees exempt 47 from state sales and compensating use taxes during a two month period 48 each year commencing on November first and ending on December thirty- 49 first, pursuant to paragraph forty-five of subdivision (a) of section 50 eleven hundred fifteen of the tax law shall also be exempt from sales 51 and compensating use taxes imposed in this jurisdiction. 52 2. This resolution shall take effect, (insert the date) and shall 53 apply to sales made and uses occurring on and after that date although 54 made or occurring under a prior contract. 55 § 7. This act shall take effect on the first day of the sales tax 56 quarterly period, as described in subdivision (b) of section 1136 of theS. 3007 4 1 tax law, beginning at least 90 days after the date this act shall have 2 become a law and shall apply in accordance with the applicable transi- 3 tional provisions of sections 1106 and 1217 of the tax law; provided 4 that sections four and five of this act shall apply to sales made on or 5 after the date such sections shall have taken effect; and provided 6 further that the commissioner of taxation and finance shall be author- 7 ized on and after the date this act shall have become a law to adopt and 8 amend any rules or regulations necessary to implement this act on its 9 effective date.
