What's happening
The bill creates a state and optional local sales tax exemption for fresh cut evergreen trees sold at Christmas tree farms during November.
Why it matters
Supports local agriculture and small businesses. By exempting fresh cut evergreen trees sold at Christmas tree farms from state sales tax in November, the bill aims to boost sales at local farms, potentially increasing their seasonal revenue and supporting rural economies.
Encourages environmentally friendly practices. The bill’s focus on fresh-cut, locally grown trees may incentivize consumers to choose natural, renewable trees over artificial alternatives, supporting more sustainable holiday practices and possibly reducing environmental impact.
Provides flexible tax policy for municipalities. Cities, counties, and school districts can choose whether to adopt the exemption for local sales tax, allowing for adaptation to local fiscal needs and priorities without mandating a one-size-fits-all approach statewide.
Streamlines implementation for local governments. The bill allows municipalities to enact or repeal the exemption with immediate effect (rather than waiting for standard tax period changes), giving them responsive control over local tax policy based on community interests and economic conditions.
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Who cares
Christmas tree farm operators
The bill would exempt fresh-cut evergreen trees sold on Christmas tree farm premises from state sales and compensating use taxes during November each year.
Customers buying trees at Christmas tree farms
Buyers would receive the state tax exemption on qualifying November purchases, with local tax relief depending on whether the taxing jurisdiction opts in.
Cities, counties and school districts imposing sales taxes
These jurisdictions could choose whether to extend the November exemption to their local taxes.
State Department of Taxation and Finance
The commissioner would be authorized to adopt or amend rules needed to implement the exemption.
Headline styles
No Tax on Christmas Trees
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Reference changed to ways and means
- Referred to higher education
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 Senate Committee · Budget And Revenue · Sponsor Jen Metzger
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6636
2019-2020 Regular Sessions
IN ASSEMBLY
March 14, 2019
Introduced by M. of A. WOERNER -- read once and referred to the Committee on Higher Education
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 one month period each year commencing on November first and ending on November thirtieth annually. For purposes of this paragraph, "fresh cut evergreen trees" shall mean evergreen trees that have been cut or harvested, and sold on the premises of a Christmas tree farm.
§ 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 one month period each year commencing on November first and ending on November thirtieth, 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 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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01209-02-9
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§ 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 one month period each year commencing on November first, and ending on November thirtieth, 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 (k) 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 (k) 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 (k) of this section, shall be further amended, as provided in section twelve hundred eighteen of this subpart, so that the fresh cut evergreen trees exemption during the one month period each year commencing on November first, and ending on November thirtieth, 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 one month period each year commencing on November first, and ending on November thirtieth, 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] chapter, or the exemption for commercial solar equipment and electricity in subdivision (ii) of section eleven hundred fifteen of this [article] chapter, 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] chapter 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 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
A. 6636 3
section eleven hundred fifteen of this chapter or repealing any such exemption so provided and a resolution enacted pursuant to the authority of subdivision (k) 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 (k) to read as follows:
(k) 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 one month period each year commencing on November first and ending on November thirtieth, 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 section eleven hundred seven of this chapter 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 one month period each year commencing on November first and ending on November thirtieth, 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.
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
A. 6636 4
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.
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