STATE OF NEW YORK ________________________________________________________________________ 3075 2025-2026 Regular Sessions IN ASSEMBLY January 23, 2025 ___________ Introduced by M. of A. DILAN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting energy star appli- ances from state sales and compensating use taxes and granting munici- palities the option to provide such exemption; and providing for the repeal of such provisions upon expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Retail sales of the following products, provided that the product 4 qualifies as an energy star product pursuant to the United States envi- 5 ronmental protection agency energy star program, shall be exempt from 6 the sales tax provisions of section eleven hundred five of this article: 7 clothes washer, dishwasher, refrigerator, room air conditioner, ceiling 8 fan, dehumidifier, freezer, air purifier, clothes dryer and ventilating 9 fan. The exemption provided for in this subdivision shall not apply to 10 the rental, leasing, repair or servicing of such energy star products. 11 § 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 12 1210 of the tax law, as amended by section 5 of part J of chapter 59 of 13 the laws of 2021, is amended to read as follows: 14 (ii) Any local law, ordinance or resolution enacted by any city, coun- 15 ty or school district, imposing the taxes authorized by this subdivi- 16 sion, shall omit the residential solar energy systems equipment and 17 electricity exemption provided for in subdivision (ee), the commercial 18 solar energy systems equipment and electricity exemption provided for in 19 subdivision (ii), the commercial fuel cell electricity generating 20 systems equipment and electricity generated by such equipment exemption 21 provided for in subdivision (kk) and the clothing and footwear exemption 22 provided for in paragraph thirty of subdivision (a) and the energy star 23 product exemption provided for in paragraph forty-seven of subdivision EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05019-01-5
A. 3075 2 1 (a) of section eleven hundred fifteen of this chapter, unless such city, 2 county or school district elects otherwise as to such residential solar 3 energy systems equipment and electricity exemption, such commercial 4 solar energy systems equipment and electricity exemption, commercial 5 fuel cell electricity generating systems equipment and electricity 6 generated by such equipment exemption [or], such clothing and footwear 7 exemption or such energy star product exemption. 8 § 3. Section 1210 of the tax law is amended by adding a new subdivi- 9 sion (p) to read as follows: 10 (p) Notwithstanding any other provision of state or local law, ordi- 11 nance or resolution to the contrary: 12 (1) Any city having a population of one million or more in which the 13 taxes imposed by section eleven hundred seven of this chapter are in 14 effect, acting through its local legislative body, is hereby authorized 15 and empowered to elect to provide the same exemptions from such taxes as 16 the energy star product exemption from state sales and compensating use 17 taxes described in paragraph forty-seven of subdivision (a) of section 18 eleven hundred fifteen of this chapter by enacting a resolution in the 19 form set forth in paragraph two of this subdivision; whereupon, upon 20 compliance with the provisions of subdivisions (d) and (e) of this 21 section, such enactment of such resolution shall be deemed to be an 22 amendment to such section eleven hundred seven and such section eleven 23 hundred seven shall be deemed to incorporate such exemptions as if they 24 had been duly enacted by the state legislature and approved by the 25 governor. 26 (2) Form of Resolution: Be it enacted by the (insert proper title of 27 local legislative body) as follows: 28 Section one. Receipts from sales of and consideration given or 29 contracted to be given for, or for the use of, property and services 30 exempt from state sales and compensating use taxes pursuant to paragraph 31 forty-seven of subdivision (a) of section 1115 of the tax law shall also 32 be exempt from sales and compensating use taxes imposed in this juris- 33 diction. 34 Section two. This resolution shall take effect September 1, (insert 35 the year, but not earlier than the year 2026) and shall apply to sales 36 made, services rendered and uses occurring on and after that date in 37 accordance with the applicable transitional provisions in sections 1106, 38 1216 and 1217 of the New York tax law. 39 § 4. This act shall take effect April 1, 2026, and shall expire and be 40 deemed repealed April 1, 2031.