New York S 2557: Provides an exemption from state sales tax for energy star appliances and grants municipalities the option to provide such exemption

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S02557 Summary:

BILL NOS02557 

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SAME ASSAME AS A03075

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SPONSORCOMRIE

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COSPNSR

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MLTSPNSR

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Amd §§1115 & 1210, Tax L

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Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

Go to top S02557 Actions:

BILL NOS02557 

&nbsp

01/21/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02557 Committee&nbspVotes:

Go to topS02557 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS02557 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2557

 2025-2026 Regular Sessions

 IN SENATE

 January 21, 2025
 ___________

 Introduced by Sen. COMRIE -- 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 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

 S. 2557 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 paragr