NY A05522

Exempts sales and installation of commercial solar energy systems equipment from New York State sales and compensating use taxes, defining such equipment as solar radiation arrangements installed on non-residential premises for heating, cooling, hot water, and/or electricity generation.

Allows cities with populations of one million or more (where section 1107 taxes are in effect) to independently elect the same commercial solar energy systems equipment exemption from local sales and compensating use taxes by local resolution.

Requires municipalities imposing local sales taxes to omit the commercial solar energy systems equipment exemption by default, unless the city, county, or school district affirmatively elects to grant it.

State-level exemption takes effect January 1 of the year following enactment; local exemptions may take effect no earlier than January 1, 2012.