S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4761
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 15, 2015
                                      ___________
       Introduced  by  Sen.  FUNKE  -- 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 creating a limited exemption
         of the sale of certain firearms,  ammunition,  archery  equipment  and
         hunting  supplies  from  state  sales  and  compensating 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.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) FIREARMS, AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
    4  DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
    5  AUGUST, AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF  THIS  PARA-
    6  GRAPH  FIREARMS  SHALL  MEAN ANY PISTOL, REVOLVER, RIFLE OR SHOTGUN USED
    7  FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
    8  THE DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION,  ARCHERY
    9  EQUIPMENT  AND  HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG BOWS AND
   10  THEIR RESPECTIVE SUPPLIES USED FOR THE PREDOMINANT USE  OF  HUNTING,  AS
   11  DETERMINED  BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF ENVIRONMENTAL
   12  CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
   13  THE CONDITION THAT THE PURCHASING INDIVIDUAL HAS  OBTAINED  THE  LICENSE
   14  REQUIRED  TO  PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00 OF THE
   15  PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
   16    S 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
   17  adding a new clause 12 to read as follows:
   18    (12)  EXCEPT  AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FIREARMS,
   19  AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE  THREE-DAY
   20  PERIOD  EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING ON
   21  THE FOLLOWING MONDAY, PROVIDED IN PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION
   22  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10447-01-5
       S. 4761                             2
    1  BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
    2  SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
    3  ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
    4  OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
    5  RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
    6  ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
    7    S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    8  amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
    9  follows:
   10    (1) Either, all of the taxes described in article twenty-eight of this
   11  chapter,  at  the same uniform rate, as to which taxes all provisions of
   12  the local laws, ordinances or resolutions imposing such taxes  shall  be
   13  identical,  except as to rate and except as otherwise provided, with the
   14  corresponding provisions in such  article  twenty-eight,  including  the
   15  definition  and  exemption  provisions  of  such  article, so far as the
   16  provisions of such article twenty-eight can be made  applicable  to  the
   17  taxes  imposed  by  such  city  or  county and with such limitations and
   18  special provisions as are set forth in this article. The  taxes  author-
   19  ized  under  this  subdivision  may  not  be imposed by a city or county
   20  unless the local law, ordinance or resolution imposes such taxes  so  as
   21  to  include  all  portions  and all types of receipts, charges or rents,
   22  subject to state tax under  sections  eleven  hundred  five  and  eleven
   23  hundred ten of this chapter, except as otherwise provided. (i) Any local
   24  law,  ordinance  or  resolution  enacted  by  any  city of less than one
   25  million or by any county or school district, imposing the taxes  author-
   26  ized by this subdivision, shall, notwithstanding any provision of law to
   27  the  contrary,  exclude from the operation of such local taxes all sales
   28  of tangible personal  property  for  use  or  consumption  directly  and
   29  predominantly  in  the  production  of  tangible personal property, gas,
   30  electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
   31  essing,  generating,  assembly,  refining, mining or extracting; and all
   32  sales of tangible personal property for use or consumption predominantly
   33  either in the production of tangible personal  property,  for  sale,  by
   34  farming  or  in  a commercial horse boarding operation, or in both; and,
   35  unless such city, county or school district elects otherwise, shall omit
   36  the provision for credit or refund contained in clause six  of  subdivi-
   37  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
   38  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
   39  city,  county  or school district, imposing the taxes authorized by this
   40  subdivision, shall omit the residential solar energy  systems  equipment
   41  exemption  provided for in subdivision (ee), the commercial solar energy
   42  systems equipment exemption provided for in  subdivision  (ii)  and  the
   43  clothing  and  footwear  exemption  provided  for in paragraph thirty of
   44  subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
   45  unless  such  city,  county  or  school  district elects otherwise as to
   46  either such residential solar energy systems equipment  exemption,  such
   47  commercial solar energy systems equipment exemption or such clothing and
   48  footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
   49  BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
   50  THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   51  AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
   52  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
   53  MONDAY,  AS  PROVIDED  FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
   54  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
   55  OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
   56  A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION  DESCRIBED  IN
       S. 4761                             3
    1  SUBDIVISION  (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL
    2  OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE  OR
    3  RESOLUTION  ENACTED  BY  SUCH  A  CITY IMPOSING SUCH TAX PURSUANT TO THE
    4  AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
    5  AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
    6  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
    7  ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
    8  SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
    9  ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
   10  SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
   11  IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
   12  FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
   13  DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
   14  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
   15  NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
   16  CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   17  AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
   18  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
   19  MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
   20  HUNDRED FIFTEEN OF THIS CHAPTER.
   21    S 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
   22  section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
   23  read as follows:
   24    (d) A local law, ordinance or resolution imposing any tax pursuant  to
   25  this  section,  increasing or decreasing the rate of such tax, repealing
   26  or suspending such tax, exempting from such tax the energy  sources  and
   27  services  described in paragraph three of subdivision (a) or of subdivi-
   28  sion (b) of this section or changing the rate of  tax  imposed  on  such
   29  energy  sources  and  services  or  providing  for  the credit or refund
   30  described in clause six of subdivision (a)  of  section  eleven  hundred
   31  nineteen  of this chapter must go into effect only on one of the follow-
   32  ing dates: March first, June first, September first or  December  first;
   33  provided,  that  a  local law, ordinance or resolution providing for the
   34  exemption described in paragraph thirty of subdivision  (a)  of  section
   35  eleven  hundred  fifteen of this chapter or repealing any such exemption
   36  or a local law, ordinance or resolution providing for a refund or credit
   37  described in subdivision (d) of section eleven hundred nineteen of  this
   38  chapter or repealing such provision so provided must go into effect only
   39  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOL-
   40  UTION PROVIDING FOR THE EXEMPTION DESCRIBED IN PARAGRAPH  FORTY-FOUR  OF
   41  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR
   42  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
   43  ANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS  SECTION  PROVIDED  SUCH
   44  EXEMPTION  OR  REPEALING  SUCH  EXEMPTION SO PROVIDED MAY GO INTO EFFECT
   45  IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
   46  tive unless a certified copy of such law,  ordinance  or  resolution  is
   47  mailed  by  registered  or  certified  mail  to  the commissioner at the
   48  commissioner's office in Albany at least ninety days prior to  the  date
   49  it  is  to  become  effective.  However,  the commissioner may waive and
   50  reduce such ninety-day minimum notice requirement to a mailing  of  such
   51  certified  copy  by  registered or certified mail within a period of not
   52  less than thirty days prior to such effective date if  the  commissioner
   53  deems  such action to be consistent with the commissioner's duties under
   54  section twelve hundred fifty of this article and the  commissioner  acts
   55  by  resolution.  Where  the  restriction  provided for in section twelve
   56  hundred twenty-three of this article as to the effective date of  a  tax
       S. 4761                             4
    1  and  the notice requirement provided for therein are applicable and have
    2  not been waived, the  restriction  and  notice  requirement  in  section
    3  twelve hundred twenty-three of this article shall also apply.
    4    S  5.  Section 1210 of the tax law is amended by adding a new subdivi-
    5  sion (q) to read as follows:
    6    (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
    7  NANCE OR RESOLUTION TO THE CONTRARY:
    8    (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
    9  TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
   10  EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
   11  AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
   12  THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
   13  EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   14  FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
   15  AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
   16  SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
   17  RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
   18  WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
   19  (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
   20  TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
   21  ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
   22  IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
   23  GOVERNOR.
   24    (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
   25  LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   26    SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
   27  CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
   28  EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
   29  USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   30  FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
   31  GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
   32  THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
   33  IMPOSED IN THIS JURISDICTION.
   34    SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
   35  SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
   36  ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   37    S  6.  This  act  shall  take effect on the first day of the sales tax
   38  quarterly period, as described in subdivision (b) of section 1136 of the
   39  tax law, beginning at least 90 days after the date this act  shall  have
   40  become  a  law and shall apply in accordance with the applicable transi-
   41  tional provisions of section 1106 and 1217 of  the  tax  law;  provided,
   42  further,  that the commissioner of taxation and finance shall be author-
   43  ized on and after the date this act shall have become a law to adopt and
   44  amend any rules or regulations necessary to implement this  act  on  its
   45  effective date.