Bill Text: NY S08038 | 2017-2018 | General Assembly | Introduced
Bill Title: Allows municipalities to enact an exemption or repeal any such exemption for taxes on clothing and footwear quarterly instead of yearly.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-03-21 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08038 Detail]
Download: New_York-2017-S08038-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8038 IN SENATE March 21, 2018 ___________ Introduced by Sen. MURPHY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to when municipalities can enact an exemption or repeal any such exemption for taxes on clothing and footwear The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (d) of section 1210 of the tax law, as amended 2 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to 3 read as follows: 4 (d) A local law, ordinance or resolution imposing any tax pursuant to 5 this section, increasing or decreasing the rate of such tax, repealing 6 or suspending such tax, exempting from such tax the energy sources and 7 services described in paragraph three of subdivision (a) or of subdivi- 8 sion (b) of this section or changing the rate of tax imposed on such 9 energy sources and services or providing for the credit or refund 10 described in clause six of subdivision (a) of section eleven hundred 11 nineteen of this chapter, or electing or repealing the exemption for 12 residential solar equipment and electricity in subdivision (ee) of 13 section eleven hundred fifteen of this article, or the exemption for 14 commercial solar equipment and electricity in subdivision (ii) of 15 section eleven hundred fifteen of this article, or electing or repealing 16 the exemption for commercial fuel cell electricity generating systems 17 equipment and electricity generated by such equipment in subdivision 18 (kk) of section eleven hundred fifteen of this article must go into 19 effect only on one of the following dates: March first, June first, 20 September first or December first; provided, that [a local law, ordi-21nance or resolution providing for the exemption described in paragraph22thirty of subdivision (a) of section eleven hundred fifteen of this23chapter or repealing any such exemption or] a local law, ordinance or 24 resolution providing for a refund or credit described in subdivision (d) 25 of section eleven hundred nineteen of this chapter or repealing such 26 provision so provided must go into effect only on March first. A local EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14607-01-8S. 8038 2 1 law, ordinance or resolution providing for the exemption described in 2 paragraph thirty of subdivision (a) of section eleven hundred fifteen of 3 this chapter or repealing any such exemption must go into effect only on 4 one of the following dates: March first, June first, September first or 5 December first. No such local law, ordinance or resolution shall be 6 effective unless a certified copy of such law, ordinance or resolution 7 is mailed by registered or certified mail to the commissioner at the 8 commissioner's office in Albany at least ninety days prior to the date 9 it is to become effective. However, the commissioner may waive and 10 reduce such ninety-day minimum notice requirement to a mailing of such 11 certified copy by registered or certified mail within a period of not 12 less than thirty days prior to such effective date if the commissioner 13 deems such action to be consistent with the commissioner's duties under 14 section twelve hundred fifty of this article and the commissioner acts 15 by resolution. Where the restriction provided for in section twelve 16 hundred twenty-three of this article as to the effective date of a tax 17 and the notice requirement provided for therein are applicable and have 18 not been waived, the restriction and notice requirement in section 19 twelve hundred twenty-three of this article shall also apply. 20 § 2. This act shall take effect immediately.