S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8061
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     June 5, 2015
                                      ___________
       Introduced  by M. of A. MAGEE -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law, in relation to enacting the "New York state
         sportsmen's weekend act" and 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. This act shall be known and may be cited as the  "New  York
    2  state sportsmen's weekend act".
    3    S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    4  adding a new paragraph 44 to read as follows:
    5    (44) FIREARMS, AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
    6  DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
    7  AUGUST, AND ENDING ON THE FOLLOWING MONDAY. FOR PURPOSES OF  THIS  PARA-
    8  GRAPH  FIREARMS  SHALL  MEAN ANY PISTOL, REVOLVER, RIFLE OR SHOTGUN USED
    9  FOR THE PREDOMINANT USE OF HUNTING, AS DETERMINED BY THE COMMISSIONER OF
   10  THE DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION.    AMMUNITION,  ARCHERY
   11  EQUIPMENT  AND  HUNTING SUPPLIES SHALL MEAN ANY CROSSBOWS, LONG BOWS AND
   12  THEIR RESPECTIVE SUPPLIES USED FOR THE PREDOMINANT USE  OF  HUNTING,  AS
   13  DETERMINED  BY  THE  COMMISSIONER  OF  THE  DEPARTMENT  OF ENVIRONMENTAL
   14  CONSERVATION. THIS PARAGRAPH SHALL ONLY APPLY TO PISTOLS OR REVOLVERS ON
   15  THE CONDITION THAT THE PURCHASING INDIVIDUAL HAS  OBTAINED  THE  LICENSE
   16  REQUIRED  TO  PURCHASE SUCH A FIREARM, PURSUANT TO SECTION 400.00 OF THE
   17  PENAL LAW, PRIOR TO THE THREE-DAY PERIOD PROVIDED IN THIS PARAGRAPH.
   18    S 3. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
   19  adding a new clause 12 to read as follows:
   20    (12)  EXCEPT  AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FIREARMS,
   21  AMMUNITION, ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE  THREE-DAY
   22  PERIOD  EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING ON
   23  THE FOLLOWING MONDAY, PROVIDED IN PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION
   24  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
   25  BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10447-03-5
       A. 8061                             2
    1  SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
    2  ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
    3  OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
    4  RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
    5  ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
    6    S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    7  amended  by  chapter  13  of  the  laws  of  2013, is amended to read as
    8  follows:
    9    (1) Either, all of the taxes described in article twenty-eight of this
   10  chapter, at the same uniform rate, as to which taxes all  provisions  of
   11  the  local  laws, ordinances or resolutions imposing such taxes shall be
   12  identical, except as to rate and except as otherwise provided, with  the
   13  corresponding  provisions  in  such  article twenty-eight, including the
   14  definition and exemption provisions of  such  article,  so  far  as  the
   15  provisions  of  such  article twenty-eight can be made applicable to the
   16  taxes imposed by such city or  county  and  with  such  limitations  and
   17  special  provisions  as are set forth in this article. The taxes author-
   18  ized under this subdivision may not be  imposed  by  a  city  or  county
   19  unless  the  local law, ordinance or resolution imposes such taxes so as
   20  to include all portions and all types of  receipts,  charges  or  rents,
   21  subject  to  state  tax  under  sections  eleven hundred five and eleven
   22  hundred ten of this chapter, except as otherwise provided. (i) Any local
   23  law, ordinance or resolution enacted  by  any  city  of  less  than  one
   24  million  or by any county or school district, imposing the taxes author-
   25  ized by this subdivision, shall, notwithstanding any provision of law to
   26  the contrary, exclude from the operation of such local taxes  all  sales
   27  of  tangible  personal  property  for  use  or  consumption directly and
   28  predominantly in the production  of  tangible  personal  property,  gas,
   29  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
   30  essing, generating, assembly, refining, mining or  extracting;  and  all
   31  sales of tangible personal property for use or consumption predominantly
   32  either  in  the  production  of tangible personal property, for sale, by
   33  farming or in a commercial horse boarding operation, or  in  both;  and,
   34  unless such city, county or school district elects otherwise, shall omit
   35  the  provision  for credit or refund contained in clause six of subdivi-
   36  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
   37  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
   38  city, county or school district, imposing the taxes authorized  by  this
   39  subdivision,  shall  omit the residential solar energy systems equipment
   40  exemption provided for in subdivision (ee), the commercial solar  energy
   41  systems  equipment  exemption  provided  for in subdivision (ii) and the
   42  clothing and footwear exemption provided  for  in  paragraph  thirty  of
   43  subdivision  (a)  of  section  eleven  hundred  fifteen of this chapter,
   44  unless such city, county or  school  district  elects  otherwise  as  to
   45  either  such  residential solar energy systems equipment exemption, such
   46  commercial solar energy systems equipment exemption or such clothing and
   47  footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
   48  BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
   49  THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   50  AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
   51  COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
   52  MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)  OF
   53  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
   54  OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
   55  A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
   56  SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
       A. 8061                             3
    1  OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
    2  RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
    3  AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
    4  AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
    5  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
    6  ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION  ELEVEN  HUNDRED
    7  SEVEN  OF  THIS  CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF
    8  ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT  TO  THE  AUTHORITY  OF
    9  SUBDIVISION  (Q)  OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
   10  IN SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT  THE
   11  FIREARMS,  AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES EXEMPTION
   12  DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
   13  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
   14  NANCE  OR  RESOLUTION  OR  IN  SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS
   15  CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   16  AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
   17  COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
   18  MONDAY, IN PARAGRAPH FORTY-FOUR OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
   19  HUNDRED FIFTEEN OF THIS CHAPTER.
   20    S 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
   21  amended  by  section  3  of part Z of chapter 59 of the laws of 2015, is
   22  amended to read as follows:
   23    (1) Either, all of the taxes described in article twenty-eight of this
   24  chapter, at the same uniform rate, as to which taxes all  provisions  of
   25  the  local  laws, ordinances or resolutions imposing such taxes shall be
   26  identical, except as to rate and except as otherwise provided, with  the
   27  corresponding  provisions  in  such  article twenty-eight, including the
   28  definition and exemption provisions of  such  article,  so  far  as  the
   29  provisions  of  such  article twenty-eight can be made applicable to the
   30  taxes imposed by such city or  county  and  with  such  limitations  and
   31  special  provisions  as are set forth in this article. The taxes author-
   32  ized under this subdivision may not be  imposed  by  a  city  or  county
   33  unless  the  local law, ordinance or resolution imposes such taxes so as
   34  to include all portions and all types of  receipts,  charges  or  rents,
   35  subject  to  state  tax  under  sections  eleven hundred five and eleven
   36  hundred ten of this chapter, except as otherwise provided. (i) Any local
   37  law, ordinance or resolution enacted  by  any  city  of  less  than  one
   38  million  or by any county or school district, imposing the taxes author-
   39  ized by this subdivision, shall, notwithstanding any provision of law to
   40  the contrary, exclude from the operation of such local taxes  all  sales
   41  of  tangible  personal  property  for  use  or  consumption directly and
   42  predominantly in the production  of  tangible  personal  property,  gas,
   43  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
   44  essing, generating, assembly, refining, mining or  extracting;  and  all
   45  sales of tangible personal property for use or consumption predominantly
   46  either  in  the  production  of tangible personal property, for sale, by
   47  farming or in a commercial horse boarding operation, or  in  both;  and,
   48  unless such city, county or school district elects otherwise, shall omit
   49  the  provision  for credit or refund contained in clause six of subdivi-
   50  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
   51  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
   52  city, county or school district, imposing the taxes authorized  by  this
   53  subdivision,  shall  omit the residential solar energy systems equipment
   54  and electricity exemption provided for in subdivision (ee), the  commer-
   55  cial  solar  energy systems equipment and electricity exemption provided
   56  for in subdivision (ii) and the clothing and footwear exemption provided
       A. 8061                             4
    1  for in paragraph thirty of subdivision (a)  of  section  eleven  hundred
    2  fifteen  of  this  chapter,  unless such city, county or school district
    3  elects otherwise as to either  such  residential  solar  energy  systems
    4  equipment  and  electricity  exemption,  such  commercial  solar  energy
    5  systems equipment and electricity exemption or such clothing  and  foot-
    6  wear  exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY
    7  ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE  TAXES  AUTHORIZED  BY
    8  THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
    9  AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
   10  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
   11  MONDAY,  AS  PROVIDED  FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
   12  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
   13  OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
   14  A POPULATION OF ONE MILLION OR MORE ENACTS THE RESOLUTION  DESCRIBED  IN
   15  SUBDIVISION  (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH REPEAL
   16  OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE  OR
   17  RESOLUTION  ENACTED  BY  SUCH  A  CITY IMPOSING SUCH TAX PURSUANT TO THE
   18  AUTHORITY OF THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES  ARE  SUSPENDED
   19  AT  THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (Q)
   20  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
   21  ANY SUCH LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION  ELEVEN  HUNDRED
   22  SEVEN  OF  THIS  CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT A CITY OF
   23  ONE MILLION OR MORE ENACTS A RESOLUTION PURSUANT  TO  THE  AUTHORITY  OF
   24  SUBDIVISION  (Q)  OF THIS SECTION, SHALL BE FURTHER AMENDED, AS PROVIDED
   25  IN SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT  THE
   26  FIREARMS,  AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES EXEMPTION
   27  DURING THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY  OF
   28  AUGUST,  AND  ENDING  ON  THE FOLLOWING   MONDAY, IN ANY SUCH LOCAL LAW,
   29  ORDINANCE OR RESOLUTION OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAP-
   30  TER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND
   31  HUNTING  SUPPLIES  EXEMPTION  DURING  THE  THREE-DAY  PERIOD  EACH  YEAR
   32  COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
   33  MONDAY, IN PARAGRAPH FORTY-FOUR OF SUBDIVISION  (A)  OF  SECTION  ELEVEN
   34  HUNDRED FIFTEEN OF THIS CHAPTER.
   35    S  6.  Subdivision  (d)  of section 1210 of the tax law, as amended by
   36  section 37 of part S-1 of chapter 57 of the laws of 2009, is amended  to
   37  read as follows:
   38    (d)  A local law, ordinance or resolution imposing any tax pursuant to
   39  this section, increasing or decreasing the rate of such  tax,  repealing
   40  or  suspending  such tax, exempting from such tax the energy sources and
   41  services described in paragraph three of subdivision (a) or of  subdivi-
   42  sion  (b)  of  this  section or changing the rate of tax imposed on such
   43  energy sources and services  or  providing  for  the  credit  or  refund
   44  described  in  clause  six  of subdivision (a) of section eleven hundred
   45  nineteen of this chapter must go into effect only on one of the  follow-
   46  ing  dates:  March first, June first, September first or December first;
   47  provided, that a local law, ordinance or resolution  providing  for  the
   48  exemption  described  in  paragraph thirty of subdivision (a) of section
   49  eleven hundred fifteen of this chapter or repealing any  such  exemption
   50  or a local law, ordinance or resolution providing for a refund or credit
   51  described  in subdivision (d) of section eleven hundred nineteen of this
   52  chapter or repealing such provision so provided must go into effect only
   53  on March first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE  OR  RESOL-
   54  UTION  PROVIDING  FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF
   55  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
   56  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
       A. 8061                             5
    1  ANT  TO  THE  AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH
    2  EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
    3  IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
    4  tive  unless  a  certified  copy of such law, ordinance or resolution is
    5  mailed by registered or  certified  mail  to  the  commissioner  at  the
    6  commissioner's  office  in Albany at least ninety days prior to the date
    7  it is to become effective.  However,  the  commissioner  may  waive  and
    8  reduce  such  ninety-day minimum notice requirement to a mailing of such
    9  certified copy by registered or certified mail within a  period  of  not
   10  less  than  thirty days prior to such effective date if the commissioner
   11  deems such action to be consistent with the commissioner's duties  under
   12  section  twelve  hundred fifty of this article and the commissioner acts
   13  by resolution. Where the restriction  provided  for  in  section  twelve
   14  hundred  twenty-three  of this article as to the effective date of a tax
   15  and the notice requirement provided for therein are applicable and  have
   16  not  been  waived,  the  restriction  and  notice requirement in section
   17  twelve hundred twenty-three of this article shall also apply.
   18    S 7. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
   19  section  4-a  of part Z of chapter 59 of the laws of 2015, is amended to
   20  read as follows:
   21    (d) A local law, ordinance or resolution imposing any tax pursuant  to
   22  this  section,  increasing or decreasing the rate of such tax, repealing
   23  or suspending such tax, exempting from such tax the energy  sources  and
   24  services  described in paragraph three of subdivision (a) or of subdivi-
   25  sion (b) of this section or changing the rate of  tax  imposed  on  such
   26  energy  sources  and  services  or  providing  for  the credit or refund
   27  described in clause six of subdivision (a)  of  section  eleven  hundred
   28  nineteen  of  this  chapter,  or electing or repealing the exemption for
   29  residential solar equipment  and  electricity  in  subdivision  (ee)  of
   30  section  eleven  hundred  fifteen  of this article, or the exemption for
   31  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
   32  section  eleven hundred fifteen of this article must go into effect only
   33  on one of the following dates: March first, June first, September  first
   34  or  December  first; provided, that a local law, ordinance or resolution
   35  providing for the exemption described in paragraph thirty of subdivision
   36  (a) of section eleven hundred fifteen of this chapter or  repealing  any
   37  such  exemption  or a local law, ordinance or resolution providing for a
   38  refund or credit described in subdivision (d) of section eleven  hundred
   39  nineteen of this chapter or repealing such provision so provided must go
   40  into  effect  only  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW,
   41  ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
   42  GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
   43  THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
   44  UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
   45  SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
   46  MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
   47  ution  shall be effective unless a certified copy of such law, ordinance
   48  or resolution is mailed by registered or certified mail to  the  commis-
   49  sioner at the commissioner's office in Albany at least ninety days prior
   50  to  the  date  it  is to become effective. However, the commissioner may
   51  waive and reduce such ninety-day minimum notice requirement to a mailing
   52  of such certified copy by registered or certified mail within  a  period
   53  of not less than thirty days prior to such effective date if the commis-
   54  sioner deems such action to be consistent with the commissioner's duties
   55  under  section twelve hundred fifty of this article and the commissioner
   56  acts by resolution. Where the restriction provided for in section twelve
       A. 8061                             6
    1  hundred twenty-three of this article as to the effective date of  a  tax
    2  and  the notice requirement provided for therein are applicable and have
    3  not been waived, the  restriction  and  notice  requirement  in  section
    4  twelve hundred twenty-three of this article shall also apply.
    5    S  8.  Section 1210 of the tax law is amended by adding a new subdivi-
    6  sion (q) to read as follows:
    7    (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
    8  NANCE OR RESOLUTION TO THE CONTRARY:
    9    (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
   10  TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
   11  EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
   12  AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
   13  THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
   14  EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   15  FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
   16  AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
   17  SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
   18  RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
   19  WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
   20  (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
   21  TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
   22  ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
   23  IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
   24  GOVERNOR.
   25    (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
   26  LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   27    SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
   28  CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
   29  EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
   30  USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   31  FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
   32  GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
   33  THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
   34  IMPOSED IN THIS JURISDICTION.
   35    SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
   36  SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
   37  ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   38    S  9.  This  act  shall  take effect on the first day of the sales tax
   39  quarterly period, as described in subdivision (b) of section 1136 of the
   40  tax law, beginning at least 90 days after the date this act  shall  have
   41  become  a  law and shall apply in accordance with the applicable transi-
   42  tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
   43  that sections five and seven of this act shall apply to sales made on or
   44  after  the  date  such  sections  shall  have taken effect; and provided
   45  further that the amendments to paragraph 1 of subdivision (a) of section
   46  1210 of the tax law made by section five of this act shall  take  effect
   47  on  the  same  date  as section 3 of part Z of chapter 59 of the laws of
   48  2015 takes effect; and the amendments to subdivision (d) of section 1210
   49  of the tax law made by section seven of this act shall  take  effect  on
   50  the  same  date  as  section  4-a of part Z of chapter 59 of the laws of
   51  2015, takes effect; and provided,  further,  that  the  commissioner  of
   52  taxation  and finance shall be authorized on and after the date this act
   53  shall have become a law to adopt and  amend  any  rules  or  regulations
   54  necessary to implement this act on its effective date.