NY A07672

Exempts sales and installation of commercial solar energy systems equipment from state sales and compensating use taxes, provided the retailer certifies that installation workers are New York State residents.

Defines "commercial solar energy systems equipment" as arrangements or components installed on non-residential premises that utilize solar radiation to produce heating, cooling, hot water, and/or electricity.

Allows cities with populations of one million or more to elect by resolution to provide the same commercial solar energy systems equipment exemption from local sales and compensating use taxes, with effectiveness no earlier than January 1, 2011.

Permits smaller cities, counties, and school districts to opt in or out of providing the residential solar energy systems equipment exemption and commercial solar energy systems equipment exemption through local law or ordinance.

Takes effect immediately, except the state exemption takes effect January 1 of the year following enactment.