What's happening
The "New York State Go Green Season Act" creates a state and optional local sales tax exemption for fresh cut evergreen trees sold from November 1 to December 31 each year.
Why it matters
Direct financial impact for consumers and sellers. By exempting fresh cut evergreen trees from state sales and use taxes during November and December, the bill effectively lowers the purchase cost for consumers and could increase seasonal sales for tree sellers, potentially benefiting local farms and small businesses.
Encourages real tree purchases over artificial alternatives. The targeted exemption may incentivize consumers to buy fresh, locally grown trees rather than artificial ones, which can have environmental benefits such as supporting local agriculture and reducing the carbon footprint associated with manufacturing and shipping artificial trees.
Local government flexibility. Municipalities, counties, and school districts have the option to adopt or opt out of the exemption, allowing them to tailor the fiscal impact based on local priorities and budget needs. Large cities like New York City are specifically empowered to enact the exemption through a streamlined resolution process.
Potential environmental and agricultural support. By making fresh cut trees more affordable, the bill could support sustainable tree farming practices and local growers, possibly leading to environmental gains if it shifts demand away from less eco-friendly alternatives.
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Who cares
Headline styles
No Tax on Christmas Trees
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 55
History
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 62–0
- Ordered to third reading cal.2152
- Committee discharged and committed to rules
- Print number 838a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
No Tax on Christmas Trees
In Assembly Committee · Ways And Means · Sponsor Carrie Woerner
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
838--A
2017-2018 Regular Sessions
IN SENATE
January 5, 2017
Introduced by Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN, HANNON, HELMING, MARCHIONE, ROBACH, SAVINO, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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 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 Assembly, do enact as follows:
Section 1. This act shall be known and may be cited as the "New York State Go Green Season Act".
§ 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows:
(45) fresh cut evergreen trees during the two month period each year commencing on November first and ending on December thirty-first annually. For purposes of this paragraph, "fresh cut evergreen trees" shall mean evergreen trees that have been cut or harvested by the consumer, or at the consumer's direction, who is physically present at the location, if such consumer cannot otherwise do so themselves, within one day prior to sale.
§ 3. Subdivision (b) of section 1107 of the tax law is amended by adding a new clause 12 to read as follows:
(12) Except as otherwise provided by law, the exemption on fresh cut evergreen trees during the two month period each year commencing on November first and ending on December thirty-first, provided in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this article, shall be applicable pursuant to a local law, ordinance or
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04999-02-7
S. 838--A 2
resolution adopted by a city subject to the provisions of this section. Such city is empowered to adopt or repeal such a local law, ordinance or resolution. Such adoption or repeal shall also be deemed to amend any local law, ordinance or resolution enacted by such a city imposing taxes pursuant to the authority of subdivision (a) of section twelve hundred ten of this chapter.
§ 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law is amended by adding a new subparagraph (iii) to read as follows:
(iii) Any local law, ordinance or resolution enacted by any city, county or school district, imposing the taxes authorized by this subdivision, shall omit the fresh cut evergreen trees exemption during the two month period each year commencing on November first, and ending on December thirty-first, as provided for in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this chapter, unless such city, county or school district elects otherwise; provided that if such a city having a population of one million or more enacts the resolution described in subdivision (q) of this section or repeals such resolution, such repeal or resolution shall also be deemed to amend any local law, ordinance or resolution enacted by such a city imposing such tax pursuant to the authority of this subdivision, whether or not such taxes are suspended at the time such city enacts its resolution pursuant to subdivision (q) of this section or at the time of any such repeal; provided further that any such local law, ordinance or resolution and section eleven hundred seven of this chapter, as deemed to be amended in the event a city of one million or more enacts a resolution pursuant to the authority of subdivision (q) of this section, shall be further amended, as provided in section twelve hundred eighteen of this subpart, so that fresh cut evergreen trees exemption during the two month period each year commencing on November first, and ending on December thirtyfirst, in any such local law, ordinance or resolution or in section eleven hundred seven of this chapter is the same as the state fresh cut evergreen trees exemption during the two month period each year commencing on November first, and ending on December thirty-first, in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this chapter.
§ 5. Subdivision (d) of section 1210 of the tax law, as amended by section 4 of part WW of chapter 60 of the laws of 2016, is amended to read as follows:
(d) A local law, ordinance or resolution imposing any tax pursuant to this section, increasing or decreasing the rate of such tax, repealing or suspending such tax, exempting from such tax the energy sources and services described in paragraph three of subdivision (a) or of subdivision (b) of this section or changing the rate of tax imposed on such energy sources and services or providing for the credit or refund described in clause six of subdivision (a) of section eleven hundred nineteen of this chapter, or electing or repealing the exemption for residential solar equipment and electricity in subdivision (ee) of section eleven hundred fifteen of this article, or the exemption for commercial solar equipment and electricity in subdivision (ii) of section eleven hundred fifteen of this article, or electing or repealing the exemption for commercial fuel cell electricity generating systems equipment and electricity generated by such equipment in subdivision (kk) of section eleven hundred fifteen of this article must go into effect only on one of the following dates: March first, June first, September first or December first; provided, that a local law, ordinance or resolution providing for the exemption described in paragraph thirty
S. 838--A 3
of subdivision (a) of section eleven hundred fifteen of this chapter or repealing any such exemption or a local law, ordinance or resolution providing for a refund or credit described in subdivision (d) of section eleven hundred nineteen of this chapter or repealing such provision so provided must go into effect only on March first; provided further that a local law, ordinance or resolution providing for the exemption described in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this chapter or repealing any such exemption so provided and a resolution enacted pursuant to the authority of subdivision (q) of this section provided such exemption or repealing such exemption so provided may go into effect immediately. No such local law, ordinance or resolution shall be effective unless a certified copy of such law, ordinance or resolution is mailed by registered or certified mail to the commissioner at the commissioner's office in Albany at least ninety days prior to the date it is to become effective. However, the commissioner may waive and reduce such ninety-day minimum notice requirement to a mailing of such certified copy by registered or certified mail within a period of not less than thirty days prior to such effective date if the commissioner deems such action to be consistent with the commissioner's duties under section twelve hundred fifty of this article and the commissioner acts by resolution. Where the restriction provided for in section twelve hundred twenty-three of this article as to the effective date of a tax and the notice requirement provided for therein are applicable and have not been waived, the restriction and notice requirement in section twelve hundred twentythree of this article shall also apply.
§ 6. Section 1210 of the tax law is amended by adding a new subdivision (q) to read as follows:
(q) Notwithstanding any other provision of state or local law, ordinance or resolution to the contrary:
(1) Any city having a population of one million or more in which the taxes imposed by section eleven hundred seven of this chapter are in effect, acting through its local legislative body, is hereby authorized and empowered to elect to provide the same exemption from such taxes as the fresh cut evergreen trees exemption during the two month period each year commencing on November first and ending on December thirty-first, from state sales and compensating use taxes described in paragraph forty-five of subdivision (a) of section eleven hundred fifteen of this chapter by enacting a resolution in the form set forth in paragraph two of this subdivision; whereupon, upon compliance with the provisions of subdivisions (d) and (e) of this section, such enactment of such resolution shall be deemed to be an amendment to such section eleven hundred seven and such section eleven hundred seven shall be deemed to incorporate such exemption as if it had been duly enacted by the state legislature and approved by the governor.
(2) Form of Resolution: Be it enacted by the (insert proper title of local legislative body) as follows:
Section 1. Receipts from sales of and consideration given or contracted to be given for purchases of fresh cut evergreen trees exempt from state sales and compensating use taxes during a two month period each year commencing on November first and ending on December thirtyfirst, pursuant to paragraph forty-five of subdivision (a) of section eleven hundred fifteen of the tax law shall also be exempt from sales and compensating use taxes imposed in this jurisdiction.
S. 838--A 4
2. This resolution shall take effect, (insert the date) and shall apply to sales made and uses occurring on and after that date although made or occurring under a prior contract.
§ 7. This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least 90 days after the date this act shall have become a law and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law; provided that sections four and five of this act shall apply to sales made on or after the date such sections shall have taken effect; and provided further that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations necessary to implement this act on its effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
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 compensating use taxes and granting municipalities the option to grant such limited exemption
Summary of bill
This bill creates the New York State Green Season Act. Subdivision (a) of section 1115 of the Tax Law is amended by adding a new paragraphs 44, to exempt Freshly cut Evergreen Trees from sales and use taxes during the two-month period each year, commencing on the first day of November and last day of December. A local option is provided.
Justification
This legislation will provide sales tax relief to consumers during the holiday seasons in winter where consumers typically spend more of their discretionary income on gifts for their families and friends. According to the National Retail Federation, winter holidays accounts for the largest gift-giving holidays that account for nearly 20% of total annual retail sales for all retailers. In 2013, holiday celebrants spent an average of $730 on gifts, food, decorations and more.
According to Statista; one of the world's largest statistics portals providing relevant data from over 18,000 sources, The United States' retail industry generated over three trillion U.S. dollars during the holidays in 2013. These holiday sales reflected about 19.2 percent of the retail industries total sales that year. As a result, just over 768 thousand employees were hired throughout the United States to compensate for the holiday rush.
According to the Christmas Tree Farmers Association of New York, in 2012 - 275,000 Christmas Trees were sold in New York for an average of $30 per tree. With New York State Christmas Tree Farmers competing with tree farmers in other states, along with large corporations importing trees from out of state, providing a sales tax exemption on Christmas Trees will help New York's Agri-market. This legislation will encourage more consumers to shop locally because they will not be faced with the financial burden of State sales tax. The loss in state tax revenue is extremely insignificant, with potential to actually increase sales tax revenue through additional spending on advertisements and promotional materials that correlate with the exemption.
With all of the consumer spending taking place around the holidays, this legislation will provide minor relief in the taxation customers are faced with in decorating their homes and getting in the 'spirit' of the holiday season.
Prior legislative history
S.6232A/A.9114A of 2016; Passed Senate
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the Tax Law, beginning at least 90 days after the date this act shall have become a law and shall apply in accordance with the applicable transitional provisions of section 1106 and 1217 of the tax law; provided, further, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations necessary to implement this act on its effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.