S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4761--A
                              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  --  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
         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:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10447-02-5
       S. 4761--A                          2
    1    (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION  ON  FIREARMS,
    2  AMMUNITION,  ARCHERY EQUIPMENT AND HUNTING SUPPLIES DURING THE THREE-DAY
    3  PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF AUGUST AND ENDING  ON
    4  THE  FOLLOWING  MONDAY,  PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
    5  (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICA-
    6  BLE  PURSUANT  TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY
    7  SUBJECT TO THE PROVISIONS OF THIS SECTION.   SUCH CITY IS  EMPOWERED  TO
    8  ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION
    9  OR  REPEAL  SHALL  ALSO  BE  DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
   10  RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHOR-
   11  ITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   12    S 4. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
   13  amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
   14  follows:
   15    (1) Either, all of the taxes described in article twenty-eight of this
   16  chapter,  at  the same uniform rate, as to which taxes all provisions of
   17  the local laws, ordinances or resolutions imposing such taxes  shall  be
   18  identical,  except as to rate and except as otherwise provided, with the
   19  corresponding provisions in such  article  twenty-eight,  including  the
   20  definition  and  exemption  provisions  of  such  article, so far as the
   21  provisions of such article twenty-eight can be made  applicable  to  the
   22  taxes  imposed  by  such  city  or  county and with such limitations and
   23  special provisions as are set forth in this article. The  taxes  author-
   24  ized  under  this  subdivision  may  not  be imposed by a city or county
   25  unless the local law, ordinance or resolution imposes such taxes  so  as
   26  to  include  all  portions  and all types of receipts, charges or rents,
   27  subject to state tax under  sections  eleven  hundred  five  and  eleven
   28  hundred ten of this chapter, except as otherwise provided. (i) Any local
   29  law,  ordinance  or  resolution  enacted  by  any  city of less than one
   30  million or by any county or school district, imposing the taxes  author-
   31  ized by this subdivision, shall, notwithstanding any provision of law to
   32  the  contrary,  exclude from the operation of such local taxes all sales
   33  of tangible personal  property  for  use  or  consumption  directly  and
   34  predominantly  in  the  production  of  tangible personal property, gas,
   35  electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
   36  essing,  generating,  assembly,  refining, mining or extracting; and all
   37  sales of tangible personal property for use or consumption predominantly
   38  either in the production of tangible personal  property,  for  sale,  by
   39  farming  or  in  a commercial horse boarding operation, or in both; and,
   40  unless such city, county or school district elects otherwise, shall omit
   41  the provision for credit or refund contained in clause six  of  subdivi-
   42  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
   43  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
   44  city,  county  or school district, imposing the taxes authorized by this
   45  subdivision, shall omit the residential solar energy  systems  equipment
   46  exemption  provided for in subdivision (ee), the commercial solar energy
   47  systems equipment exemption provided for in  subdivision  (ii)  and  the
   48  clothing  and  footwear  exemption  provided  for in paragraph thirty of
   49  subdivision (a) of section  eleven  hundred  fifteen  of  this  chapter,
   50  unless  such  city,  county  or  school  district elects otherwise as to
   51  either such residential solar energy systems equipment  exemption,  such
   52  commercial solar energy systems equipment exemption or such clothing and
   53  footwear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED
   54  BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
   55  THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   56  AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
       S. 4761--A                          3
    1  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
    2  MONDAY,  AS  PROVIDED  FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF
    3  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
    4  OF SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
    5  A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
    6  SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
    7  OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
    8  RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
    9  AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
   10  AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
   11  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
   12  ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
   13  SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
   14  ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
   15  SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
   16  IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
   17  FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
   18  DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
   19  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, IN ANY SUCH LOCAL LAW, ORDI-
   20  NANCE OR RESOLUTION OR IN SUCH SECTION  ELEVEN  HUNDRED  SEVEN  OF  THIS
   21  CHAPTER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   22  AND  HUNTING  SUPPLIES  EXEMPTION  DURING THE THREE-DAY PERIOD EACH YEAR
   23  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
   24  MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
   25  HUNDRED FIFTEEN OF THIS CHAPTER.
   26    S 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
   27  amended by section 3 of part Z of chapter 59 of the  laws  of  2015,  is
   28  amended to read as follows:
   29    (1) Either, all of the taxes described in article twenty-eight of this
   30  chapter,  at  the same uniform rate, as to which taxes all provisions of
   31  the local laws, ordinances or resolutions imposing such taxes  shall  be
   32  identical,  except as to rate and except as otherwise provided, with the
   33  corresponding provisions in such  article  twenty-eight,  including  the
   34  definition  and  exemption  provisions  of  such  article, so far as the
   35  provisions of such article twenty-eight can be made  applicable  to  the
   36  taxes  imposed  by  such  city  or  county and with such limitations and
   37  special provisions as are set forth in this article. The  taxes  author-
   38  ized  under  this  subdivision  may  not  be imposed by a city or county
   39  unless the local law, ordinance or resolution imposes such taxes  so  as
   40  to  include  all  portions  and all types of receipts, charges or rents,
   41  subject to state tax under  sections  eleven  hundred  five  and  eleven
   42  hundred ten of this chapter, except as otherwise provided. (i) Any local
   43  law,  ordinance  or  resolution  enacted  by  any  city of less than one
   44  million or by any county or school district, imposing the taxes  author-
   45  ized by this subdivision, shall, notwithstanding any provision of law to
   46  the  contrary,  exclude from the operation of such local taxes all sales
   47  of tangible personal  property  for  use  or  consumption  directly  and
   48  predominantly  in  the  production  of  tangible personal property, gas,
   49  electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
   50  essing,  generating,  assembly,  refining, mining or extracting; and all
   51  sales of tangible personal property for use or consumption predominantly
   52  either in the production of tangible personal  property,  for  sale,  by
   53  farming  or  in  a commercial horse boarding operation, or in both; and,
   54  unless such city, county or school district elects otherwise, shall omit
   55  the provision for credit or refund contained in clause six  of  subdivi-
   56  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
       S. 4761--A                          4
    1  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
    2  city,  county  or school district, imposing the taxes authorized by this
    3  subdivision, shall omit the residential solar energy  systems  equipment
    4  and  electricity exemption provided for in subdivision (ee), the commer-
    5  cial solar energy systems equipment and electricity  exemption  provided
    6  for in subdivision (ii) and the clothing and footwear exemption provided
    7  for  in  paragraph  thirty  of subdivision (a) of section eleven hundred
    8  fifteen of this chapter, unless such city,  county  or  school  district
    9  elects  otherwise  as  to  either  such residential solar energy systems
   10  equipment  and  electricity  exemption,  such  commercial  solar  energy
   11  systems  equipment  and electricity exemption or such clothing and foot-
   12  wear exemption. (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED  BY
   13  ANY  CITY,  COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY
   14  THIS SUBDIVISION, SHALL OMIT THE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT
   15  AND HUNTING SUPPLIES EXEMPTION DURING THE  THREE-DAY  PERIOD  EACH  YEAR
   16  COMMENCING  ON  THE  THIRD FRIDAY OF AUGUST, AND ENDING ON THE FOLLOWING
   17  MONDAY, AS PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)  OF
   18  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH CITY, COUNTY
   19  OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED THAT IF SUCH A CITY HAVING
   20  A  POPULATION  OF ONE MILLION OR MORE ENACTS THE RESOLUTION DESCRIBED IN
   21  SUBDIVISION (Q) OF THIS SECTION OR REPEALS SUCH RESOLUTION, SUCH  REPEAL
   22  OR  RESOLUTION SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR
   23  RESOLUTION ENACTED BY SUCH A CITY IMPOSING  SUCH  TAX  PURSUANT  TO  THE
   24  AUTHORITY  OF  THIS SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED
   25  AT THE TIME SUCH CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION  (Q)
   26  OF THIS SECTION OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT
   27  ANY  SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED
   28  SEVEN OF THIS CHAPTER, AS DEEMED TO BE AMENDED IN THE EVENT  A  CITY  OF
   29  ONE  MILLION  OR  MORE  ENACTS A RESOLUTION PURSUANT TO THE AUTHORITY OF
   30  SUBDIVISION (Q) OF THIS SECTION, SHALL BE FURTHER AMENDED,  AS  PROVIDED
   31  IN  SECTION  TWELVE  HUNDRED  EIGHTEEN  OF  THIS  SUBPART,  SO  THAT THE
   32  FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND HUNTING  SUPPLIES  EXEMPTION
   33  DURING  THE THREE-DAY PERIOD EACH YEAR COMMENCING ON THE THIRD FRIDAY OF
   34  AUGUST, AND ENDING ON THE FOLLOWING   MONDAY, IN  ANY  SUCH  LOCAL  LAW,
   35  ORDINANCE OR RESOLUTION OR IN SECTION ELEVEN HUNDRED SEVEN OF THIS CHAP-
   36  TER IS THE SAME AS THE STATE FIREARMS, AMMUNITION, ARCHERY EQUIPMENT AND
   37  HUNTING  SUPPLIES  EXEMPTION  DURING  THE  THREE-DAY  PERIOD  EACH  YEAR
   38  COMMENCING ON THE THIRD FRIDAY OF AUGUST, AND ENDING  ON  THE  FOLLOWING
   39  MONDAY,  IN  PARAGRAPH  FORTY-FOUR  OF SUBDIVISION (A) OF SECTION ELEVEN
   40  HUNDRED FIFTEEN OF THIS CHAPTER.
   41    S 6. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
   42  section  37 of part S-1 of chapter 57 of the laws of 2009, is amended to
   43  read as follows:
   44    (d) A local law, ordinance or resolution imposing any tax pursuant  to
   45  this  section,  increasing or decreasing the rate of such tax, repealing
   46  or suspending such tax, exempting from such tax the energy  sources  and
   47  services  described in paragraph three of subdivision (a) or of subdivi-
   48  sion (b) of this section or changing the rate of  tax  imposed  on  such
   49  energy  sources  and  services  or  providing  for  the credit or refund
   50  described in clause six of subdivision (a)  of  section  eleven  hundred
   51  nineteen  of this chapter must go into effect only on one of the follow-
   52  ing dates: March first, June first, September first or  December  first;
   53  provided,  that  a  local law, ordinance or resolution providing for the
   54  exemption described in paragraph thirty of subdivision  (a)  of  section
   55  eleven  hundred  fifteen of this chapter or repealing any such exemption
   56  or a local law, ordinance or resolution providing for a refund or credit
       S. 4761--A                          5
    1  described in subdivision (d) of section eleven hundred nineteen of  this
    2  chapter or repealing such provision so provided must go into effect only
    3  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW, ORDINANCE OR RESOL-
    4  UTION  PROVIDING  FOR THE EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF
    5  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN  OF  THIS  CHAPTER  OR
    6  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSU-
    7  ANT  TO  THE  AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION PROVIDED SUCH
    8  EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED  MAY  GO  INTO  EFFECT
    9  IMMEDIATELY.  No such local law, ordinance or resolution shall be effec-
   10  tive  unless  a  certified  copy of such law, ordinance or resolution is
   11  mailed by registered or  certified  mail  to  the  commissioner  at  the
   12  commissioner's  office  in Albany at least ninety days prior to the date
   13  it is to become effective.  However,  the  commissioner  may  waive  and
   14  reduce  such  ninety-day minimum notice requirement to a mailing of such
   15  certified copy by registered or certified mail within a  period  of  not
   16  less  than  thirty days prior to such effective date if the commissioner
   17  deems such action to be consistent with the commissioner's duties  under
   18  section  twelve  hundred fifty of this article and the commissioner acts
   19  by resolution. Where the restriction  provided  for  in  section  twelve
   20  hundred  twenty-three  of this article as to the effective date of a tax
   21  and the notice requirement provided for therein are applicable and  have
   22  not  been  waived,  the  restriction  and  notice requirement in section
   23  twelve hundred twenty-three of this article shall also apply.
   24    S 7. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
   25  section  4-a  of part Z of chapter 59 of the laws of 2015, is amended to
   26  read as follows:
   27    (d) A local law, ordinance or resolution imposing any tax pursuant  to
   28  this  section,  increasing or decreasing the rate of such tax, repealing
   29  or suspending such tax, exempting from such tax the energy  sources  and
   30  services  described in paragraph three of subdivision (a) or of subdivi-
   31  sion (b) of this section or changing the rate of  tax  imposed  on  such
   32  energy  sources  and  services  or  providing  for  the credit or refund
   33  described in clause six of subdivision (a)  of  section  eleven  hundred
   34  nineteen  of  this  chapter,  or electing or repealing the exemption for
   35  residential solar equipment  and  electricity  in  subdivision  (ee)  of
   36  section  eleven  hundred  fifteen  of this article, or the exemption for
   37  commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
   38  section  eleven hundred fifteen of this article must go into effect only
   39  on one of the following dates: March first, June first, September  first
   40  or  December  first; provided, that a local law, ordinance or resolution
   41  providing for the exemption described in paragraph thirty of subdivision
   42  (a) of section eleven hundred fifteen of this chapter or  repealing  any
   43  such  exemption  or a local law, ordinance or resolution providing for a
   44  refund or credit described in subdivision (d) of section eleven  hundred
   45  nineteen of this chapter or repealing such provision so provided must go
   46  into  effect  only  on  March  first; PROVIDED FURTHER THAT A LOCAL LAW,
   47  ORDINANCE OR RESOLUTION PROVIDING FOR THE EXEMPTION DESCRIBED  IN  PARA-
   48  GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
   49  THIS  CHAPTER  OR  REPEALING ANY SUCH EXEMPTION SO PROVIDED AND A RESOL-
   50  UTION ENACTED PURSUANT TO THE  AUTHORITY  OF  SUBDIVISION  (Q)  OF  THIS
   51  SECTION  PROVIDED SUCH EXEMPTION OR REPEALING SUCH EXEMPTION SO PROVIDED
   52  MAY GO INTO EFFECT IMMEDIATELY. No such local law, ordinance  or  resol-
   53  ution  shall be effective unless a certified copy of such law, ordinance
   54  or resolution is mailed by registered or certified mail to  the  commis-
   55  sioner at the commissioner's office in Albany at least ninety days prior
   56  to  the  date  it  is to become effective. However, the commissioner may
       S. 4761--A                          6
    1  waive and reduce such ninety-day minimum notice requirement to a mailing
    2  of such certified copy by registered or certified mail within  a  period
    3  of not less than thirty days prior to such effective date if the commis-
    4  sioner deems such action to be consistent with the commissioner's duties
    5  under  section twelve hundred fifty of this article and the commissioner
    6  acts by resolution. Where the restriction provided for in section twelve
    7  hundred twenty-three of this article as to the effective date of  a  tax
    8  and  the notice requirement provided for therein are applicable and have
    9  not been waived, the  restriction  and  notice  requirement  in  section
   10  twelve hundred twenty-three of this article shall also apply.
   11    S  8.  Section 1210 of the tax law is amended by adding a new subdivi-
   12  sion (q) to read as follows:
   13    (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
   14  NANCE OR RESOLUTION TO THE CONTRARY:
   15    (1)  ANY  CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
   16  TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
   17  EFFECT,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
   18  AND EMPOWERED TO ELECT TO PROVIDE THE SAME EXEMPTION FROM SUCH TAXES  AS
   19  THE   FIREARMS,  AMMUNITION,  ARCHERY  EQUIPMENT  AND  HUNTING  SUPPLIES
   20  EXEMPTION DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   21  FRIDAY  OF  AUGUST, AND ENDING ON THE FOLLOWING MONDAY, FROM STATE SALES
   22  AND COMPENSATING USE TAXES DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVI-
   23  SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY ENACTING A
   24  RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF  THIS  SUBDIVISION;
   25  WHEREUPON,  UPON  COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND
   26  (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL  BE  DEEMED
   27  TO BE AN AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION
   28  ELEVEN HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF
   29  IT  HAD  BEEN  DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE
   30  GOVERNOR.
   31    (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
   32  LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   33    SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
   34  CONTRACTED TO BE GIVEN FOR PURCHASES OF  FIREARMS,  AMMUNITION,  ARCHERY
   35  EQUIPMENT  AND HUNTING SUPPLIES EXEMPT FROM STATE SALES AND COMPENSATING
   36  USE TAXES DURING A THREE-DAY PERIOD EACH YEAR COMMENCING  ON  THE  THIRD
   37  FRIDAY  OF  AUGUST AND ENDING ON THE FOLLOWING MONDAY, PURSUANT TO PARA-
   38  GRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF
   39  THE TAX LAW SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING  USE  TAXES
   40  IMPOSED IN THIS JURISDICTION.
   41    SECTION  2.  THIS  RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND
   42  SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
   43  ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   44    S  9.  This  act  shall  take effect on the first day of the sales tax
   45  quarterly period, as described in subdivision (b) of section 1136 of the
   46  tax law, beginning at least 90 days after the date this act  shall  have
   47  become  a  law and shall apply in accordance with the applicable transi-
   48  tional provisions of sections 1106 and 1217 of  the  tax  law;  provided
   49  that sections five and seven of this act shall apply to sales made on or
   50  after  the  date  such  sections  shall  have taken effect; and provided
   51  further that the amendments to paragraph 1 of subdivision (a) of section
   52  1210 of the tax law made by section five of this act shall  take  effect
   53  on  the  same  date  as section 3 of part Z of chapter 59 of the laws of
   54  2015 takes effect; and the amendments to subdivision (d) of section 1210
   55  of the tax law made by section seven of this act shall  take  effect  on
   56  the  same  date  as  section  4-a of part Z of chapter 59 of the laws of
       S. 4761--A                          7
    1  2015, takes effect; and provided,  further,  that  the  commissioner  of
    2  taxation  and finance shall be authorized on and after the date this act
    3  shall have become a law to adopt and  amend  any  rules  or  regulations
    4  necessary to implement this act on its effective date.