NY Tax L § 1115 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 3 - Exemptions 1115 - Exemptions From Sales and Use Taxes.

§  1115.  Exemptions  from  sales and use taxes. (a) Receipts from the following shall be exempt from the tax on  retail  sales  imposed  under subdivision  (a) of section eleven hundred five and the compensating use tax imposed under section eleven hundred ten:  (1) (A) Food, food  products,  beverages,  dietary  foods  and  health supplements,  sold for human consumption but not including (i) candy and confectionery, (ii) fruit drinks which contain less than seventy percent of natural fruit juice, (iii) soft drinks, sodas and beverages  such  as are  ordinarily  dispensed  at soda fountains or in connection therewith (other than coffee,  tea  and  cocoa)  and  (iv)  beer,  wine  or  other alcoholic  beverages,  all of which shall be subject to the retail sales and compensating use taxes, whether or not the item is  sold  in  liquid form.  Nothing in this subparagraph shall be construed as exempting food or drink from the tax imposed under subdivision (d)  of  section  eleven hundred five of this article.  (B)  Until  May  thirty  first,  two thousand twenty-two, the food and drink excluded from the exemption provided  by  clauses  (i),  (ii)  and (iii) of subparagraph (A) of this paragraph, and bottled water, shall be exempt  under this subparagraph when sold for one dollar and fifty cents or less through any vending machine that accepts coin or  currency  only or  when  sold  for two dollars or less through any vending machine that accepts any form of payment other than coin or currency, whether or  not it also accepts coin or currency.  (2) Water, when delivered to the consumer through mains or pipes.  (3) Drugs and medicines intended for use, internally or externally, in the  cure,  mitigation, treatment or prevention of illnesses or diseases in human beings, medical equipment (including component  parts  thereof) and  supplies  required for such use or to correct or alleviate physical incapacity, and products consumed by  humans  for  the  preservation  of health  but  not  including cosmetics or toilet articles notwithstanding the presence of  medicinal  ingredients  therein  or  medical  equipment (including  component parts thereof) and supplies, other than such drugs and medicines, purchased at retail for use  in  performing  medical  and similar services for compensation.  (3-a)  Feminine  hygiene  products,  including,  but  not  limited to, sanitary napkins, tampons and panty liners.   * (3-b) Adult-use cannabis products as defined by article twenty-C  of this chapter.   * NB Effective April 1, 2022  (4)  Prosthetic  aids, hearing aids, eyeglasses and artificial devices and component parts thereof purchased to correct or  alleviate  physical incapacity in human beings.  (5) Newspapers and periodicals.  (6)  (A)  Tangible personal property, whether or not incorporated in a building or structure, for use or consumption  predominantly  either  in the production for sale of tangible personal property by farming or in a commercial horse boarding operation, or in both.  (B)  With  respect  to  the  exemption  of  motor  vehicles under this paragraph, (i) use of a motor vehicle either in the production phase  of farming  or  in a commercial horse boarding operation, or in both, shall be defined as any use of the motor vehicle on property either farmed  or used  in  a  commercial  horse boarding operation, or both, by the motor vehicle purchaser or user or in direct and uninterrupted  trips  between properties  farmed  or  used  in  such  operation, or both, by the motor vehicle purchaser or user, and (ii) "predominantly" shall mean that more than fifty  percent  of  the  motor  vehicle's  use  is  either  in  the production phase of farming or in a commercial horse boarding operation, or  in  both.  The  percentage  of  such  vehicle's  use  either  in the  production phase of farming or in a commercial horse boarding operation, or in both, may be computed either on the basis of mileage or  hours  of use,  at the discretion of the motor vehicle purchaser or user. A person may  purchase  a  motor  vehicle  qualifying  for  exemption  under this paragraph without payment of tax imposed by section eleven hundred  five or  eleven  hundred  ten  of  this  article  by  furnishing the vendor a properly   completed   exemption   certificate   promulgated   by    the commissioner;  and such purchaser may register such vehicle or apply for a certificate of title for such vehicle with the commissioner  of  motor vehicles or a county clerk, without payment of such taxes, by furnishing such a properly completed certificate to such commissioner or clerk.  (7)  Tangible  personal  property  sold  by a mortician, undertaker or funeral director. However, all tangible  personal  property  sold  to  a mortician,  undertaker  or funeral director for use in the conducting of funerals shall not be deemed a sale for resale  within  the  meaning  of paragraph  (4)  of subdivision (b) of section eleven hundred one of this chapter and shall not be exempt from the retail sales tax.  (8) Commercial vessels primarily  engaged  in  interstate  or  foreign commerce  and  property used by or purchased for the use of such vessels for fuel, provisions, supplies,  maintenance  and  repairs  (other  than articles purchased for the original equipping of a new ship).  (9) Fuel sold to an air line for use in its airplanes.  (10)  Tangible  personal  property  purchased  for  use or consumption directly  and  predominantly  in  research  and   development   in   the experimental  or  laboratory  sense. Such research and development shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions or research in connection with literary, historical or similar projects.  (11) The flags of the United States of America and the  state  of  New York.  (11-a)  Any  military  decorations,  including  but  not  limited  to, ribbons, medals, mini-medals, and lapel pins, when sold to a  purchaser: (i)  who  is  a veteran of the United States provided that the purchaser shall present to the vendor proof in the form of  discharge  papers,  or other  official documentation, of his or her veteran status; or (ii) who is an active member of the military provided that  the  purchaser  shall present  to  the  vendor proof or other official documentation of actual military service.  (11-b) Military service flags, prisoner of war  flags  and  blue  star banners.  (12)  Machinery  or  equipment  for  use  or  consumption directly and predominantly in the production  of  tangible  personal  property,  gas, electricity,   refrigeration   or  steam  for  sale,  by  manufacturing, processing, generating, assembling, refining, mining or extracting,  but not  including  parts with a useful life of one year or less or tools or supplies used in connection  with  such  machinery  or  equipment.  This exemption shall include all pipe, pipeline, drilling rigs, service rigs, vehicles  and  associated equipment used in the drilling, production and operation of oil, gas, and solution mining activities to  the  point  of sale to the first commercial purchaser.  (12-a)  Tangible personal property for use or consumption directly and predominantly in  the  receiving,  initiating,  amplifying,  processing, transmitting,  retransmitting,  switching  or monitoring of switching of telecommunications services for sale or  internet  access  services  for sale  or any combination thereof. Such tangible personal property exempt under this subdivision shall include, but not be  limited  to,  tangible personal  property  used or consumed to upgrade systems to allow for the  receiving,    initiating,    amplifying,    processing,    transmitting, retransmitting,    switching    or    monitoring    of    switching   of telecommunications services for sale or  internet  access  services  for sale  or  any  combination  thereof. As used in this paragraph, the term "telecommunications services" shall have the same meaning as defined  in paragraph  (g) of subdivision one of section one hundred eighty-six-e of this chapter.   * (12-b) (i)  Machinery,  equipment  or  apparatus  used  or  consumed directly  and predominantly to upgrade cable television systems to allow for the receiving,  initiating,  amplifying,  processing,  transmitting, retransmitting,  switching  or  monitoring of switching of digital cable television service for sale, including parts with a useful life  of  one year  or  less  and  tools  or  supplies  used  in  connection with such machinery, equipment or apparatus; and (ii) to the extent not  otherwise exempt, equipment or apparatus, sold to an entity principally engaged in furnishing  cable  television  service  for sale, for use or consumption directly and predominantly in  the  receiving,  initiating,  amplifying, processing,  transmitting,  retransmitting,  switching  or monitoring of switching of internet access service for sale, including  parts  with  a useful  life  of  one  year  or  less  and  tools  and  supplies used in connection with such equipment or apparatus. As used in this  paragraph, the  term "digital cable television service" shall mean cable television service, as defined in subparagraph two of paragraph (b) of  subdivision two  of section one hundred eighty-six-e of this chapter, transmitted by the use of digital technology; and the term  "internet  access  service" shall mean such term as defined in subdivision (v) of this section.   * NB Expired September 1, 2003   13.  Tangible  personal  property  sold  through coin operated vending machines at ten cents  or  less,  provided  the  retailer  is  primarily engaged  in  making such sales and maintains records satisfactory to the state tax commission.  (13-a) Tangible personal property  sold  through  coin  operated  bulk vending  machines  at  fifty  cents  or  less,  provided the retailer is primarily  engaged  in  making  such   sales   and   maintains   records satisfactory  to  the  commissioner.  As  used  in this paragraph, "bulk vending  machine"  means  a   vending   machine,   containing   unsorted merchandise,  which,  upon  insertion  of  a coin, dispenses the same in approximately equal portions, at random and  without  selection  by  the customer.  (13-b)  Temporary  transportation  devices  sold through coin-operated equipment, provided the retailer is primarily  engaged  in  making  such sales and maintains records satisfactory to the commissioner. As used in this paragraph, "temporary transportation device" means an instrument of transport  used for a limited period of time for the purpose of carrying luggage  or  merchandise  a  short  distance  within   a   facility   of embarkation/disembarkation  or  a  facility  where  such merchandise was purchased.  (14) Motor vehicles, as such term is defined in  section  one  hundred twenty-five of the vehicle and traffic law, sold by a husband or wife to his  or her spouse, or by a parent to his or her child, or by a child to his or her parent. Provided, however, this exemption shall not apply  if the vendor is a dealer as defined in section four hundred fifteen of the vehicle and traffic law.  (14-a)  Motor vehicles, as such term is defined in section one hundred twenty-five of the vehicle and traffic law, upon  registration  of  such motor  vehicle if such motor vehicle was purchased in another state by a person while he or she was in the military service of the United  States upon  the  return of such person to this state, as long as he or she has  proof of payment, whether made by the seller or  purchaser,  in  another state  of  one  or  more  of  the following taxes on such motor vehicle: sales, use, excise, usage, or a highway  use  tax  necessary  to  obtain title.  (15) Tangible personal property sold to a contractor, subcontractor or repairman  for  use  in  (i)  erecting a structure or building (A) of an organization described in subdivision  (a)  of  section  eleven  hundred sixteen  or  (B)  used  predominantly  either in the production phase of farming or in a commercial horse boarding operation, or in both, or (ii) adding to, altering or improving real property, property or land (A)  of such  an organization or (B) used predominantly either in the production phase of farming or in a commercial  horse  boarding  operation,  or  in both,  as  the  terms real property, property or land are defined in the real property tax law; provided, however, no exemption shall exist under this paragraph unless such tangible personal property is  to  become  an integral component part of such structure, building or real property.  (16) Tangible personal property sold to a contractor, subcontractor or repairman  for use in maintaining, servicing or repairing real property, property or land (i) of an organization described in subdivision (a)  of section  eleven hundred sixteen or (ii) used predominantly either in the production phase of farming or in a commercial horse boarding operation, or in both, as the terms real property, property or land are defined  in the  real  property tax law; provided, however, no exemption shall exist under this paragraph unless such tangible personal property is to become an integral component part of such structure, building or real property.  (17) Tangible personal property sold by a contractor, subcontractor or repairman  to  a  person  other  than  an  organization   described   in subdivision (a) of section eleven hundred sixteen, for whom he is adding to,   or  improving  real  property,  property  or  land  by  a  capital improvement, or for whom he is about to do any of the foregoing, if such tangible personal property is to become an integral  component  part  of such  structure,  building  or real property; provided, however, that if such sale is made pursuant to a contract irrevocably entered into before September first, nineteen hundred sixty-nine, no exemption  shall  exist under this paragraph.  (18)  Tangible  personal  property  sold  by a person at his residence provided such person or any member of his household does not  conduct  a trade or business in which similar items are sold, and the receipts from such  sales can reasonably be expected not to exceed six hundred dollars in a calendar year. If such person reasonably expects that his  receipts from  such sales will not exceed six hundred dollars in a calendar year, but such receipts do exceed such sum, the exemption provided for in this paragraph will apply but only  to  the  first  six  hundred  dollars  of receipts  in  such  calendar  year.  Provided,  however,  where a person sixteen years of age or older has engaged in such sales for  three  days in  a  calendar year, the exemption provided for in this paragraph shall not apply to subsequent sales  in  that  calendar  year.  The  exemption provided  for  in  this paragraph shall also not apply to (A) sales at a private residence conducted by an auctioneer,  sheriff  or  other  third party,  (B) a sale held to liquidate an estate or (C) the sale of boats, snowmobiles or motor vehicles except such sales of motor vehicles within the exemptions of paragraph fourteen of subdivision (a) of this section.  (18-a) Tangible personal property manufactured and sold by a  veteran, as defined in section three hundred sixty-four of the executive law, for the  benefit  of  a  veteran's  service organization, provided that such person or any member of his or her household does not conduct a trade or business in which similar items are sold, the first  two  thousand  five hundred dollars of receipts from such sales in a calendar year.  (19)  Cartons,  containers,  and  wrapping and packaging materials and supplies, and components thereof for use and consumption by a vendor  in packaging  or  packing tangible personal property for sale, and actually transferred by the vendor to the purchaser.  (19-a)  Milk  crates  purchased  by  a  dairy farmer or New York state licensed milk distributor and used  exclusively  and  directly  for  the packaging and delivery of milk and milk products to customers.  (20) Paper, ink and any other tangible personal property purchased for use  in  the publication of a shopping paper, as such term is defined in and limited by subdivision (i) of this section, which  is  to  become  a physical component part of such paper.  (21)  Commercial  aircraft primarily engaged in intrastate, interstate or foreign commerce, machinery or equipment  to  be  installed  on  such aircraft  and property used by or purchased for the use of such aircraft for  maintenance  and  repairs  and  flight  simulators   purchased   by commercial airlines.  (21-a)  General  aviation  aircraft,  and machinery or equipment to be installed on such aircraft. For purposes of this  subdivision,  "general aviation  aircraft"  means  an  aircraft that is used in civil aviation, that is not a commercial aircraft as defined in paragraph  seventeen  of subdivision  (b) of section eleven hundred one of this article, military aircraft, unmanned aerial vehicle or drone.  (22) The rental  or  lease  of  trucks,  tractors  or  tractor-trailer combinations to an authorized carrier, pursuant to a written contractual agreement,  for  use in the transportation for hire of tangible personal property as augmenting equipment by such  authorized  carrier,  provided that  under  such rental, lease or license to use, the owner of any such vehicle or any  employee  of  such  owner  operates  such  vehicle.  For purposes of this paragraph, the term "authorized carrier" shall have the same   meaning  given  that  term  in  subpart-A  of  part  ten  hundred fifty-seven of title forty-nine of the code of federal  regulations  and in  part eight hundred forty-five of title seventeen of the codes, rules and regulations of the state of New York, as the case may  be,  and  the term  "augmenting equipment" shall have the same meaning given that term in such part of such title of the codes, rules and  regulations  of  the state of New York.  (23) Used mobile homes.  (24) Fishing vessels used directly and predominantly in the harvesting of  fish for sale, and property used by or purchased for the use of such vessels for fuel, provisions, supplies, maintenance and repairs. For the purpose of this paragraph the term fishing vessel shall not include  any vessel used predominantly for sport fishing purposes.  (25)  Natural  gas  used  for personal residence consumption by a land owner from, or provided in exchange for gas from,  a  natural  gas  well located  on  property owned by such land owner, such gas having been set aside for the property owner's use by lease.  (26) Tractors, trailers or semi-trailers, as such terms are defined in article one of the vehicle and traffic law, and  property  installed  on such  vehicles for their equipping, maintenance or repair, provided such vehicle is used in combination where the gross vehicle  weight  of  such combination exceeds twenty-six thousand pounds.  (27) Precious metal bullion sold for investment, provided that (i) the retailer,  if  so  required,  is  registered  pursuant  to section three hundred fifty-nine-e of the general business law and (ii) the receipt or consideration given or contracted to be given for such  bullion  depends only  on the value of the metal content of such bullion. "Precious metal bullion"  means  bars,  ingots  or  coins  of  gold,  silver,  platinum, palladium,  rhodium,  ruthenium  or iridium, but shall not include bars,  ingots or coins which  have  been  manufactured,  processed,  assembled, fabricated or used for an industrial, professional, esthetic or artistic purpose.  Precious  metal  bullion  shall  be  deemed  to  be  sold  for investment  when  it  is sold for more than one thousand dollars and the purchaser or user or agent of either of them holds it in the  same  form as  when it was purchased and does not manufacture, process, assemble or fabricate such bullion for its own use. For purposes of this  paragraph, the  receipt  or  consideration given or contracted to be given shall be deemed to depend only on the value of the metal content if, at the  time of  sale  or  purchase at retail, such receipt or consideration does not exceed (i) one hundred forty percent, with respect to silver  coins,  or (ii)  one  hundred  twenty  percent, with respect to gold coins weighing one-quarter of an ounce or less, or (iii) one hundred  fifteen  percent, with  respect  to  other  coins, of the greater of (A) the daily closing bullion cash price of such metal in the open market or  (B)  the  coins' face  value  at  prevailing  rates of exchange, or (iv), with respect to bars and ingots, one hundred fifteen percent of such bullion cash  price of  such metal. Where there is no such closing price for such metal, the average of the bid and asked cash prices shall be substituted  for  such closing price.  (28) Computer software designed and developed by the author or creator to  the  specifications  of  a  specific  purchaser which is transferred directly or indirectly  to  a  corporation  which  is  a  member  of  an affiliated  group of corporations within the meaning of subparagraph six of paragraph (b) of subdivision seventeen of section two  hundred  eight of  this  chapter except for clauses (ii) and (iii) of such subparagraph that includes  such  purchaser,  or  to  a  partnership  in  which  such purchaser  and  other  members  of such affiliated group have at least a fifty percent capital or profits interest (but only if the  transfer  is not in pursuance of a plan having as its principal purpose the avoidance or evasion of tax under this article), but in no case including computer software   which   is  pre-written,  as  defined  in  paragraph  six  of subdivision (b) of section  eleven  hundred  one  of  this  article  and available to be sold to customers in the ordinary course of the seller's business.  (29) a horse which is a racehorse registered with the jockey club, the United States trotting association or the national steeplechase and hunt association  (or such a horse during the first twenty-four months of its life if it is eligible to be so registered) which is purchased  or  used with  the  intent  that  it  shall  be  entered  in  an  event  on which pari-mutuel wagering is authorized by law,  except  that  the  exemption provided  for  under  this  paragraph  shall not apply to any such horse which is considered to be at least four years old and has never raced in an event on which pari-mutuel wagering is authorized by  law.  Provided, further,  the  purchaser  of  such a racehorse must give to the seller a certification  containing  such  information  as  the  commissioner   of taxation  and  finance shall require, which shall include a statement to the effect that the purchaser intends to enter such horse in  events  on which  pari-mutuel  wagering  is  authorized  by law. Such certification shall be retained by such seller, together with documentary proof of the age of such horse, for a  three-year  period.  The  provisions  of  this paragraph  shall  apply to all sales and uses of racehorses occurring on and after June first, nineteen hundred ninety-four.  (30) Clothing and footwear for  which  the  receipt  or  consideration given or contracted to be given is less than one hundred ten dollars per article  of clothing, per pair of shoes or other articles of footwear or per item used or consumed to make or  repair  such  clothing  and  which becomes a physical component part of such clothing.    * (31)  Copies  sold  through  coin  operated photocopying machines at fifty cents or less. As used in this paragraph,  "photocopying  machine" means  a  vending  machine  which,  upon  insertion  of a coin, copies a document for a purchaser.   * NB There are 2 par. (31)'s   * (31)  Enhanced  emissions  inspection  equipment,  certified  by the department  of  environmental  conservation,  pursuant  to   regulations promulgated  by  such  department,  for  use  in  an  enhanced emissions inspection and maintenance program as required by the federal clean  air act  of  1990,  as  amended in nineteen hundred ninety(42 U.S.C. 7401 et seq.) and the New York state clean air compliance act enacted by chapter 608 of the laws of 1993, where such equipment is purchased and  used  by an  official  inspection  station  licensed by the commissioner of motor vehicles  under  article  five  of  the  vehicle  and  traffic  law  and authorized to conduct the enhanced emission inspections required by such federal act.   * NB There are 2 par. (31)'s  (32)  Omnibuses, as such term is defined in article one of the vehicle and traffic law,  weighing  at  least  twenty-six  thousand  pounds  and measuring  at  least  forty  feet  in  length  and  parts, equipment and lubricants  purchased  and  used  in  their  operation,  provided   such omnibuses  are used to transport persons for hire by a carrier operating pursuant to a certificate of authority issued  by  the  New  York  state commissioner of transportation or by an appropriate agency of the United States.  Where  receipts  from  the  sale  of  or consideration given or contracted to be given for the purchase of an omnibus or other  property has  been  exempted under this paragraph, such receipts or consideration shall not also qualify for the refund or credit described in subdivision (b) of section eleven hundred nineteen of this article; where any or all of the tax on receipts from  the  sale  of  or  consideration  given  or contracted  to be given for the purchase of an omnibus or other property has been refunded or credited under such subdivision  (b),  no  part  of such  receipts  or  consideration  shall be exempt under this paragraph. Nothing in this paragraph shall be construed to  affect  the  refund  or credit  under  subdivision  (b)  of such section eleven hundred nineteen with respect to the purchase or use of motor fuel or diesel motor fuel.  (33) Wine or wine product,  beer  or  beer  product,  cider  or  cider product,  liquor  or liquor product, mead or mead product, and the kegs, cans, bottles, growlers, corks, caps, and labels used  to  package  such alcoholic  product,  furnished  by  the official agent of a farm winery, winery, brewery, farm brewery, cider producer, farm cidery,  distillery, farm distillery, mead producer, farm meadery, wholesaler, or importer at a  tasting held in accordance with the alcoholic beverage control law to a customer or prospective customer who consumes such wine, beer,  cider, liquor or mead at such tasting.  (34)  Textbooks  purchased  by full and part time college students for their courses; provided, however, that  upon  purchase  such  a  student shall  present  a valid student identification card, and such a textbook shall be required for a  course  being  taken  by  such  student  at  an institution  of  higher  education. For purposes of this subdivision the term:  (i)  "Textbooks"  includes  only  those  books  specifically  written, designed  or  produced  for  educational,  instructional  or pedagogical purposes.  (ii) "Institution of higher education" shall mean any  institution  of higher  education,  recognized  and  approved  by  the  regents  of  the university of the state of  New  York  or  accredited  by  a  nationally recognized  accrediting  agency  or  association accepted as such by the  regents of the university of the state of New  York,  which  provides  a course  of  study  leading  to  the granting of a post-secondary degree, certificate or diploma.  (35)   Computer   system   hardware  used  or  consumed  directly  and predominantly in designing and developing computer software for sale  or in providing the service, for sale, of designing and developing internet websites.  (36)  Parts with a useful life of one year or less, tools and supplies for use or consumption directly and predominantly in the production  for sale of gas or oil by manufacturing, processing, generating, assembling, refining, mining, or extracting.  (37)  (i)  Machinery,  equipment  and other tangible personal property specified herein, sold to a person operating  an  internet  data  center located in this state for use in such a center, where such property: (A) will  be  located  or  installed  in a facility or structure which is an internet data center and (B) is required for and directly related to the provision of internet website services for sale by the operator  of  the center.  Such  property shall include computer system hardware including servers and routers, computer software,  storage  racks  and  cages  for computer  equipment,  interior  fiber  optic and copper cables, property required to maintain the appropriate climate controlled environment  for the  property in the internet data center such as air filtration and air conditioning equipment and vapor  barriers,  property  related  to  fire control such as fire suppression equipment and alarms, power generators, power  conditioners,  property related to providing a secure environment such as protective barriers,  property  which  when  installed  in  such facility  or structure will constitute raised flooring and other similar property. For purposes of this paragraph the  operator  of  an  internet data  center  is  a  person (A) operating a facility which consists of a data center specifically designed and  constructed  to  provide  a  high security  environment  for the location of servers and similar equipment on which reside internet websites; and (B) providing  at  such  facility the  internet  website services of: (I) uninterrupted internet access to its customers' web pages in a secure  environment  and  (II)  continuous internet traffic management for its customers' web pages.  (ii)  For  purposes of this paragraph, an operator of an internet data center, primarily engaged in the  sale  from  such  center  of  internet access  services  exempt from tax under subdivision (v) of this section, is not providing internet website services for sale.  Primarily  engaged shall mean that more than fifty percent of the use of all the machinery, equipment  and  other specified property in any such center, which would otherwise be exempt under this paragraph, is for the rendition  of  such internet access services.  (iii)  Receipts from the retail sale of the tangible personal property exempt pursuant to subparagraph (i) of this paragraph if purchased by an operator of an internet data center, shall be exempt when purchased by a contractor, subcontractor or repairman for  use  as  described  in  such subparagraph (i), where such property is to become a capital improvement to real property.  (iv)  In  order  to  receive  the  exemption  provided  for under this paragraph or subdivision (y)  of  this  section,  the  operator  of  the internet data center or the contractor, subcontractor or repairman shall furnish  to  the vendor of the exempt property or services a certificate in such form and containing such information as may be prescribed by the commissioner.  (38) (A) Machinery or equipment or other  tangible  personal  property (including  parts,  tools  and  supplies)  for  use  or consumption by a broadcaster directly and  predominantly  in  the  production  (including  post-production) of live or recorded programs which are used or consumed by a broadcaster predominantly for the purpose of broadcast over-the-air by such broadcaster or transmission through a cable television or direct broadcast  satellite  system  by  such  broadcaster.  Tangible  personal property, which is described in the preceding  sentence,  and  which  is leased  by  a  broadcaster  to  another  person for that person's use or consumption directly and  predominantly  in  the  production  (including post-production) of such live or recorded programs by such person, shall be  deemed to be used or consumed by the lessor for purposes of applying the directly and predominantly requirement of this subparagraph.  (B)  Machinery  or  equipment  or  other  tangible  personal  property (including  parts,  tools  and  supplies)  for  use  or consumption by a broadcaster directly and predominantly in the transmission  of  live  or recorded  programs  over-the-air or through a cable television or direct broadcast  satellite  system  by  such  broadcaster.  Tangible  personal property,  which  is  described  in the preceding sentence, and which is leased by a broadcaster to another  person  for  that  person's  use  or consumption  directly and predominantly in the transmission of such live or recorded programs by such person, shall  be  deemed  to  be  used  or consumed  by  the  lessor  for  purposes  of  applying  the directly and predominantly requirement of this subparagraph.  (C) For purposes of this paragraph: (i) the term "broadcaster" means a television or radio  station  licensed  by  the  federal  communications commission,   a  television  or  radio  broadcast  network  or  a  cable television network. The term "television  or  radio  broadcast  network" means  an organization which produces and/or purchases programs intended for transmission by affiliated television or radio stations licensed  by the   federal  communications  commission  and  which  has  distribution facilities or circuits available to such affiliated stations during  all or  some  portion  of one or more days during each week. The term "cable television  network"  means  an  organization  which   produces   and/or purchases  programs intended for transmission either by direct broadcast satellite systems or by cable systems  pursuant  to  an  affiliation  or similar  agreement  and  which  has  distribution facilities or circuits available to such direct  broadcast  satellite  systems  or  such  cable systems during all or some portion of one or more days during each week. For  the  purpose  of  subparagraph  (B)  of  this  paragraph,  the term "broadcaster" shall  not  include  cable  system  operators  and  direct broadcast satellite system operators. Provided, however, for the purpose of  subparagraph  (A)  of this paragraph, such term shall also include a cable system operator or a direct broadcast  satellite  system  operator solely with respect to machinery or equipment or other tangible personal property (including parts, tools and supplies) for use or consumption by it   directly   and   predominantly   in   the   production   (including post-production) of live or recorded programs intended for  transmission to  its  viewers  over  its  system;  (ii) the term "programs" means any performance, event, play, story or literary, musical, artistic or  other work  used  for entertainment or educational purposes, including but not limited to news, news specials, sporting events, game shows, talk  shows and  commercials;  and  (iii)  the  term  "recorded  programs" means any program contained on any medium.  (39) Tangible personal property for use or  consumption  directly  and predominantly  in the production, including editing, dubbing and mixing, of a film for sale regardless of the medium by means of which  the  film is  conveyed  to  a  purchaser. For purposes of this paragraph, the term "film" means feature films, documentary films, shorts, television films, television commercials and similar productions.  (40) Machinery or  equipment  for  use  or  consumption  directly  and predominantly  in  the control, prevention, or abatement of pollution or contaminants from manufacturing or industrial facilities, to the  extent such  machinery  or  equipment  is  not otherwise exempt under paragraph twelve of this subdivision.  (41)  machinery  and  equipment  for use directly and predominantly in loading, unloading and handling cargo  at  a  marine  terminal  facility located  in a city with a population of one million or more which in two thousand  three,  handled  more  than  three  hundred   fifty   thousand twenty-foot equivalent units (TEUs). For the purpose of this section the term  twenty-foot  equivalent unit (TEU) is used to express the relative number of containers based on the equivalent  length  of  a  twenty-foot container.   * (42)  E85,  CNG  or  hydrogen,  for  use or consumption directly and exclusively in the engine of a motor vehicle and natural  gas  purchased and  converted  into  CNG,  for  use  or for sale for use or consumption directly and exclusively in the engine of a motor vehicle.   * NB Repealed September 1, 2026  (43) Ferry boats used directly  and  predominantly  to  provide  ferry service  for  vehicles  and  passengers within a county or counties by a ferry company whose rates for that ferry service are  regulated  by  the county  or  counties in which that service is provided under section one hundred thirty-one-g  of  the  highway  law  and  property  used  by  or purchased  for the use of those exempt ferry boats for fuel, provisions, supplies, maintenance and repairs.  (44) monuments as that term is defined in  paragraph  (f)  of  section fifteen  hundred two of the not-for-profit corporation law, and tangible personal property that will become a physical  component  part  of  such monuments.  (45)  Sales  by  a  brewery  licensed  under  section fifty-one of the alcoholic beverage control law, or a farm brewery licensed under section fifty-one-a of such law, of no  more  than  four  samples  of  beer  not exceeding  four  fluid ounces each, and each sample shall be a different beer than the others. Only  a  customer's  first  purchase  during  each calendar  day  at  each  licensed  entity  shall  be  exempt  under this paragraph.  (46) Breast pump replacement parts  and  breast  pump  collection  and storage  supplies  to an individual purchaser for home use. For purposes of this subdivision:  (A)  "Breast  pump  replacement  parts"  shall  mean  items  used   in conjunction  with  a  breast pump to collect milk expressed from a human breast and shall include, but not be  limited  to:  breast  shields  and breast  shield connectors; breast pump tubes and tubing adapters; breast pump valves and membranes; backflow protectors  and  backflow  protector adapters;  and  bottles and bottle caps specific to the operation of the breast pump.  "Breast pump replacement parts" does not  include  storage bags  and infant feeding bottles that are not specifically designed for, or a component part of, a breast pump.  (B) "Breast pump collection and storage supplies"  shall  mean  breast milk  storage  bags  used  to collect breast milk and to store collected breast milk until it is ready for consumption.  (b) (i) Telephony and telegraphy and telephone and  telegraph  service used  by  newspapers,  electronic  news services, radio broadcasters and television broadcasters in the collection or dissemination of news shall be exempt from the tax imposed under subdivision (b) of  section  eleven hundred  five  of this article if the charge for such services is a toll charge or a  charge  for  mileage  services,  including  the  associated station terminal equipment.  (ii)  Gas,  electricity,  refrigeration  and steam, and gas, electric, refrigeration  and  steam  service  of  whatever  nature  for   use   or consumption  directly and exclusively in research and development in the experimental or laboratory sense shall be exempt from  the  tax  imposed under   subdivision   (b)   of  section  eleven  hundred  five  and  the compensating use tax imposed under section eleven hundred  ten  of  this article.  Such  research  and development shall not be deemed to include the ordinary testing or inspection of materials or products for  quality control,  efficiency  surveys,  management  studies,  consumer  surveys, advertising,  promotions  or  research  in  connection  with   literary, historical or similar projects.  (iii)  (A)  Electricity, steam, and refrigeration and electric, steam, and refrigeration services that are (1) metered  and  (2)  generated  or produced  by  a cogeneration facility owned or operated by a cooperative corporation containing at least fifteen hundred apartments,  where  such electricity,   steam,   or  refrigeration  and/or  electric,  steam,  or refrigeration services are distributed to tenants and/or occupants of  a cooperative  corporation,  shall  be exempt from the taxes imposed under subdivisions (a)  and  (b)  of  section  eleven  hundred  five  and  the compensating  use  tax  imposed under section eleven hundred ten of this article.  (B) For purposes of this paragraph, the term  "cogeneration  facility" means  (1)  a  facility that produces electric energy and steam or other forms of useful energy (such as heat)  that  are  used  for  industrial, commercial,  or  residential  heating  or  cooling  purposes that was in operation before January first,  two  thousand  four,  and  is  used  to generate  electricity  and/or  thermal  energy produced by such facility when such electricity and/or thermal energy is supplied to and  used  by tenants  and/or  occupants  of  a  cooperative  corporation;  or  (2)  a cogeneration facility, as defined in clause one  of  this  subparagraph, that   has  been  replaced  by  any  other  facility  used  to  generate electricity and/or thermal energy produced by such  facility  when  such electricity  and/or  thermal  energy  is supplied to and used by tenants and/or occupants of a cooperative corporation.  (C) For purposes of this paragraph, the term "cooperative corporation" means a corporation organized under the laws of New York, at least  some of   the   stockholders   of  which  are  entitled,  by  reason  of  the stockholders' ownership interest of stock in the corporation, to  occupy for   dwelling  purposes  an  apartment  in  a  building  owned  by  the corporation  pursuant  to  a  lease  or  occupancy  agreement  with  the corporation.  (D)   Fuel,  gas,  electricity,  refrigeration  and  steam,  and  gas, electric, refrigeration and steam  service,  used  or  consumed  in  the production of electricity, steam, and refrigeration and electric, steam, and refrigeration services for sale that are exempted under subparagraph (A)  of  this paragraph, shall not be entitled to the exemption provided by paragraph one of subdivision (c) of this section.  (c) (1) Fuel, gas, electricity,  refrigeration  and  steam,  and  gas, electric,  refrigeration and steam service of whatever nature for use or consumption directly and  exclusively  in  the  production  of  tangible personal  property,  gas, electricity, refrigeration or steam, for sale, by manufacturing, processing, assembling, generating,  refining,  mining or  extracting shall be exempt from the taxes imposed under subdivisions (a) and (b) of section eleven hundred five and the compensating use  tax imposed under section eleven hundred ten of this article.  (2)   Fuel,  gas,  electricity,  refrigeration  and  steam,  and  gas, electric, refrigeration and steam service of whatever nature for use  or consumption  either in the production of tangible personal property, for  sale, by farming or in a commercial  horse  boarding  operation,  or  in both,  shall be exempt from the taxes imposed under subdivisions (a) and (b) of section eleven hundred five and the compensating use tax  imposed under section eleven hundred ten of this article.  (d)  Services  otherwise taxable under paragraph (1), (2), (3), (7) or (8) of subdivision (c) of section eleven hundred five  shall  be  exempt from  tax  under  this  article  if the tangible property upon which the services were performed is delivered to the purchaser outside this state for use outside this state.  (e) Telephone and telegraph service paid for  by  inserting  coins  in coin  operated  telephones where the charge is twenty-five cents or less shall be exempt from the tax imposed under subdivision  (b)  of  section eleven  hundred five. For the purposes of this subdivision, each payment for overtime or additional usage beyond the initial usage  period  shall be deemed to be a separate charge.  (f) (1) Services rendered by a veterinarian licensed and registered as required   by  the  education  law  which  constitute  the  practice  of veterinary medicine as defined in said  law,  including  hospitalization for  which  no separate boarding charge is made, shall not be subject to tax under paragraph (3) of subdivision (c)  of  section  eleven  hundred five,  but  the exemption allowed by this subdivision shall not apply to other services provided by a veterinarian to  pets  and  other  animals, including, but not limited to, boarding, grooming and clipping. Articles of  tangible  personal property designed for use in some manner relating to domestic animals or poultry, when sold by such a veterinarian,  shall not  be  subject  to tax under subdivision (a) of section eleven hundred five or under section eleven hundred ten. However, the sale of any  such articles  of  tangible  personal property to a veterinarian shall not be deemed a sale  for  resale  within  the  meaning  of  paragraph  (4)  of subdivision  (b)  of  section eleven hundred one and shall not be exempt from retail sales tax.  (2) Drugs or medicine sold to or used by a  veterinarian  for  use  in rendering  services  that  are  exempt pursuant to paragraph one of this subdivision to livestock or poultry used in the production for  sale  of tangible  personal  property  by farming, or sold to a person qualifying for the exemption provided for in paragraph six of  subdivision  (a)  of this section for use by such person on such livestock or poultry.  (g)  Services otherwise taxable under paragraph (3) of subdivision (c) of section eleven hundred five shall be exempt from tax (1) if performed upon prosthetic aids, hearing aids, eyeglasses,  artificial  devices  or medical  equipment  when receipts from the retail sale of such items are exempt from tax under the provisions of paragraphs  three  and  four  of subdivision  (a)  of  this  section  or  (2) if performed upon tractors, trailers or semi-trailers or on property installed on such vehicles  for their  equipping,  maintenance  or  repair when receipts from the retail sale of such items are exempt from tax under the provisions of paragraph twenty-six of subdivision (a) of this section.  (h)  Sales  of  tangible  personal   property   by   a   railroad   in reorganization  to  a  profitable railroad, as such terms are defined in section one hundred two of  the  rail  reorganization  act  of  nineteen hundred   seventy-three,  as  part  of  a  plan  of  reorganization  and restructuring under such rail reorganization act, shall be  exempt  from the  tax on retail sales imposed under subdivision (a) of section eleven hundred five and the compensating use tax imposed under  section  eleven hundred ten.  (i)  (A)  Receipts  from  the  retail  sale of a shopping paper to the publisher of such publication shall be exempt from the  tax  imposed  by subdivision  (a)  of  section  eleven  hundred  five of this article and  receipts from the sale of printing services performed in publishing such paper shall  be  exempt  from  the  tax  imposed  by  paragraph  two  of subdivision (c) of such section.  (B)  For purposes of this subdivision, the term "shopping paper" shall mean those community publications distributed  to  the  public,  without consideration,  for  purposes  of advertising and public information. To qualify as a shopping  paper  for  purposes  of  this  subdivision,  the publication must also:  (1) be distributed to the public on a community-wide basis,  (2) be published at stated intervals at least fifty times a year;  (3)  having  continuity as to title and general nature of content from issue to issue,  (4) contain in each issue news of general or  community  interest  and community notices or editorial comment or articles by different authors;  (5) not constitute a book, either singly or when successive issues are put together;  (6)  contain  in  each  issue  advertisements  from numerous unrelated advertisers;  (7) be independently owned in that the publication is not owned by  or under  the  control  of  the owners or lessees of a shopping center or a merchants association or  similar  entity  or  a  business  which  sells property  or services (other than advertising) and the advertisements in such publication are not predominantly for the property or services sold by such business; and  (8)  meet  the  requirement  set  forth  in  paragraph  (C)  of   this subdivision.  (C)  The  advertisements  in  such publication shall not exceed ninety percent of the printed area of all  issues  as  averaged  on  an  annual basis.  (D)  The  term "shopping paper" shall not include mail order and other catalogs, advertising fliers, travel brochures,  house  organs,  theatre programs,  telephone directories, shipping and restaurant guides, racing tip and form sheets, shopping  center  advertising  sheets  and  similar publications.   * (j)  The  exemptions provided in this section shall not apply to the tax required to be prepaid pursuant to the provisions of section  eleven hundred  two of this article nor to the taxes imposed by sections eleven hundred five and eleven hundred ten of  this  article  with  respect  to receipts  from sales and uses of motor fuel or diesel motor fuel, except that the  exemptions  provided  in  paragraphs  nine  and  forty-two  of subdivision  (a)  of  this section shall apply to the tax required to be prepaid pursuant to the provisions of section eleven hundred two of this article and to the taxes imposed by sections  eleven  hundred  five  and eleven  hundred  ten  of  this article with respect to sales and uses of kero-jet fuel, CNG, hydrogen and E85, provided, however,  the  exemption allowed for E85 shall be subject to the additional requirements provided in  section  eleven hundred two of this article with respect to E85. The exemption provided in subdivision (c) of this  section  shall  apply  to sales  and uses of non-highway diesel motor fuel but only if all of such fuel is consumed other than on the public highways of  this  state.  The exemption  provided  in  subdivision  (c) of this section shall apply to sales and uses of non-highway diesel motor fuel for use  or  consumption either  in  the  production  for  sale  of tangible personal property by farming or in a commercial horse boarding operation, or in both but only if all of such fuel is consumed other than on  the  public  highways  of this  state (except for the use of the public highways to reach adjacent farmlands  or  adjacent  lands  used  in  a  commercial  horse  boarding operation, or both).    * NB Effective until September 1, 2026   * (j)  The  exemptions provided in this section shall not apply to the tax required to be prepaid pursuant to the provisions of section  eleven hundred  two of this article nor to the taxes imposed by sections eleven hundred five and eleven hundred ten of  this  article  with  respect  to receipts  from sales and uses of motor fuel or diesel motor fuel, except that the exemption provided in paragraph nine of subdivision (a) of this section shall apply to the tax required to be prepaid  pursuant  to  the provisions  of  section  eleven  hundred  two of this article and to the taxes imposed by sections eleven hundred five and eleven hundred ten  of this  article  with  respect  to  sales  and  uses of kero-jet fuel. The exemption provided in subdivision (c) of this  section  shall  apply  to sales  and uses of non-highway diesel motor fuel but only if all of such fuel is consumed other than on the public highways of  this  state.  The exemption  provided  in  subdivision  (c) of this section shall apply to sales and uses of non-highway diesel motor fuel for use  or  consumption either  in  the  production  for  sale  of tangible personal property by farming or in a commercial horse boarding operation, or in both but only if all of such fuel is consumed other than on  the  public  highways  of this  state (except for the use of the public highways to reach adjacent farmlands  or  adjacent  lands  used  in  a  commercial  horse  boarding operation, or both).   * NB Effective September 1, 2026  (k)  Receipts  from  the  sale  of  food eligible to be purchased with coupons issued under or pursuant  to  the  federal  food  stamp  act  of nineteen  hundred  seventy-seven  (7 U.S.C. § 2011 et seq.), as amended, from  retail  food  stores  and   other   participants,   approved   for participation  under  or  pursuant to such act, shall be exempt from the sales and compensating use taxes imposed under this article,  when  such food  is  purchased  with  such  coupons,  but  only so long as such act conditions state participation in the federal food stamp program on this state providing an exemption  from  state  and  local  sales  taxes  for purchases of food made with coupons issued under or pursuant to such act and this state is participating in such program.  (l)  Tangible  personal  property manufactured, processed or assembled and  donated  by  the  manufacturer,  processor  or  assembler   to   an organization  described  in  subdivision  (a)  of section eleven hundred sixteen shall be exempt from tax under this article  provided  that  the manufacturer,  processor  or  assembler offers the same kind of tangible personal property for  sale  in  the  regular  course  of  business  and provided  further  that the manufacturer, processor or assembler has not made any other use of the tangible personal property which  is  donated. Nothing  in  this  subdivision  shall  be construed to allow a refund or credit of tax properly paid pursuant to this article.  (m) (1) The services of training and maintaining a racehorse  to  race in  a race or race meeting held, maintained or conducted pursuant to the racing, pari-mutuel wagering and  breeding  law  or  a  similar  law  of another  state,  when  the  services  are  rendered  to the owner of the racehorse by a trainer of the racehorse, shall be exempt from tax  under this article;  (2)  Tangible  personal  property actually transferred by a trainer to the owner of the racehorse  in  conjunction  with  the  rendering  of  a service  that is exempt under paragraph one of this subdivision shall be exempt from tax under this article. However, the sale to  a  trainer  of such a racehorse of any such tangible personal property or such services taxable  under this article shall not be deemed a sale for resale within the meaning of paragraph four  of  subdivision  (b)  of  section  eleven  hundred  one  and  shall not be exempt from retail sales or compensating use tax;  (3)  For purposes of this subdivision, a trainer means a horse trainer licensed under the racing, pari-mutuel wagering and breeding  law  or  a similar  law  of another state, and a racehorse means a horse registered with the jockey club, the United States trotting  association,  American quarterhorse   association   or   the  National  steeplechase  and  hunt association or a horse, during the first twenty-four months of its life, if it is eligible to be so registered.  (n) (1) Except as otherwise provided in this subdivision,  promotional materials  mailed,  shipped or otherwise distributed from a point within the state, by or  on  behalf  of  vendors  or  other  persons  to  their customers  or  prospective  customers located outside this state for use outside this state shall be exempt from the tax on retail sales  imposed under   subdivision   (a)   of  section  eleven  hundred  five  and  the compensating use tax imposed under section eleven hundred  ten  of  this article.  (2)   Services  otherwise  taxable  under  paragraph  one  or  two  of subdivision (c) of section eleven hundred five of this article  relating to  mailing  lists  or  activities  directly in conjunction with mailing lists shall be exempt from tax under this article if such  services  are performed  on  or  directly  in  conjunction  with promotional materials exempt under paragraph one or four of this subdivision.  (3) Receipts from the retail sale of promotional  materials,  receipts from  every  sale, except for resale, of services described in paragraph one or two of subdivision (c) of section eleven  hundred  five  to  such promotional  materials and consideration given or contracted to be given for either such materials or such services to such  materials  shall  be exempt  from  tax  under  this  article  to  the  extent of the vendor's separately stated charge to the purchaser of such materials or  services for  the  vendor's  cost  to  ship  or  deliver  such  materials  to the purchaser's customers or prospective customers by means  of  the  United States postal service, paid by the vendor to such postal service to ship or  deliver  such materials, but only where the vendor separately states such charge to ship or deliver (not exceeding the vendor's United States postal service costs) in a written contract with the purchaser or  on  a written bill rendered to the purchaser.  (4)  Notwithstanding  any contrary provisions of paragraph one of this subdivision, promotional  materials  which  are  printed  materials  and promotional  materials upon which services described in paragraph two of subdivision (c) of  section  eleven  hundred  five  have  been  directly performed  shall  be  exempt  from  tax  under  this  article  where the purchaser of such promotional materials mails or ships such  promotional materials, or causes such promotional materials to be mailed or shipped, to  its  customers  or  prospective  customers,  without  charge to such customers or prospective customers, by means of a common carrier, United States postal service or like delivery service.  (5) Services otherwise taxable under paragraph two of subdivision  (c) of section eleven hundred five performed on promotional materials exempt under  paragraph four of this subdivision shall be exempt from tax under this article.  (6) Storing promotional materials exempt under paragraph four of  this subdivision shall be exempt from tax under this article where the vendor of  the  storing  service  is  also  either  the  vendor  of such exempt promotional materials or the vendor who rendered exempt  services  under paragraph two or five, or both, of this subdivision with respect to such exempt promotional materials and the purchaser of the storing service is the purchaser of such exempt promotional materials.  (7)  Mechanicals, layouts, artwork, photographs, color separations and like property shall be exempt from tax under  this  article  where  such property  is purchased, manufactured, processed or assembled by a person who furnishes such property to a  printer  and  the  printer  uses  such property  directly  and  predominantly  in the production of promotional materials exempt  under  paragraph  four  of  this  subdivision,  or  in performing services exempt under paragraph five of this subdivision, for sale  by  such  printer to the person who furnished such property to the printer.  (8) Nothing in this subdivision shall be construed to exempt  tangible personal   property  (i)  purchased  by  a  person  (other  than  exempt promotional materials described in paragraph four of  this  subdivision) or  (ii)  manufactured,  processed  or  assembled  by  the manufacturer, processor or assembler, who furnishes such property  to  the  vendor  of promotional  materials  exempt  under  paragraph  one  or  four  of this subdivision to be included as free gifts with  such  exempt  promotional materials   to  be  mailed  or  shipped  to  such  purchaser's  or  such manufacturer's, processor's  or  assembler's  customers  or  prospective customers  or  who  otherwise  uses  such  property  in  this state, for example, by giving or donating the property as  free  gifts  to  another person,  unless  such  tangible  personal property is mailed, shipped or otherwise distributed from a point within this state to  such  customers or prospective customers located outside this state for use outside this state.  (o) Services otherwise taxable under subdivision (c) of section eleven hundred  five  or  under section eleven hundred ten shall be exempt from tax under this article where  performed  on  computer  software  of  any nature;  provided,  however,  that where such services are provided to a customer in conjunction with the sale of tangible personal property  any charge  for  such  services  shall  be  exempt  only when such charge is reasonable and separately stated on an invoice or other statement of the price given to the purchaser.  (q) Services otherwise taxable under paragraph  three  of  subdivision (c)  of  section eleven hundred five or under section eleven hundred ten of this article, and tangible personal property purchased  and  used  by the  person  who  sells such services in performing such services, where such property becomes a physical component part  of  the  property  upon which  the  services  are performed, shall be exempt from tax under this article where such services are performed on a barge which is  not  self propelled,  has a cargo capacity of at least one thousand short tons, is used exclusively by the owner,  lessee  or  operator  of  the  barge  to transport  goods  or  other  property  in  the  conduct of such person's business and is primarily engaged in interstate or foreign commerce.  (r)  Receipts  from  the  sale  of  alarm   call   services   designed specifically  to  respond  to  medical  emergencies  and the use of such services, otherwise taxable under paragraph eight of subdivision (c)  of section  eleven  hundred  five or under clause (C) of subdivision (a) of section eleven hundred ten of this article, shall be  exempt  from  such taxes.   * (s)  The  exemptions provided in this section shall not apply to the tax required to be prepaid pursuant to the provisions of section  eleven hundred three of this article.   * NB There are 2 sub (s)'s   * (s)  (1)  The  sale  of  any  good  or  service  necessary  for  the acquisition, sustenance or maintenance of a guide dog, a hearing dog  or a  service  dog,  as  defined  in  section  one  hundred  eight  of  the agriculture and markets law, which is utilized  by  any  person  with  a disability, shall be exempt from taxation pursuant to this article.  (2)  For  the purposes of this subdivision, "person with a disability" shall mean any person with a disability  as  that  term  is  defined  in subdivision   twenty-one  of  section  two  hundred  ninety-two  of  the executive law who uses a guide dog, hearing dog, or service  dog  to  do work  or  perform tasks for such person, with respect to such disability and for which such dog is trained.  (3) The commissioner shall create and implement a means of identifying persons who make purchases  which  shall  be  exempt  pursuant  to  this subdivision.  Such  persons  shall  include persons who have a dependent with a disability, and who makes purchases on behalf of such  dependent. Only  persons  presenting such means of identification shall receive the exemption  granted  pursuant  to  this  subdivision.  Furthermore,   the commissioner  shall  promulgate  any  rules and regulations necessary to implement the provisions of this subdivision.   * NB There are 2 sub (s)'s  (t) (1) Receipts of a car wash facility from every  sale,  except  for resale,  of  the service of washing, waxing or vacuuming a motor vehicle or  other  tangible  personal  property  and  consideration   given   or contracted  to  be  given for such service at such a facility, where (i) the motor vehicle or other tangible personal property is  washed,  waxed or  vacuumed  at  such  facility  by  means exclusively of coin-operated equipment at such facility of the vendor providing the service; and (ii) neither the vendor nor any employee of the vendor  assists  in  washing, waxing  or  vacuuming  the  motor  vehicle  or  other  tangible personal property; and (iii) the purchaser or user of the service  washes,  waxes or  vacuums  such  person's  motor  vehicle  or  other tangible personal property at such a facility, or (iv) the motor vehicle or other tangible personal property is washed, waxed or vacuumed  by  automated  equipment without  assistance  by  the  purchaser or user of the service, shall be exempt from tax under this article, to the extent of the amount of money or value, in money, of tokens deposited in such coin-operated  equipment by the purchaser of the service.  (2)   Except  to  the  extent  exempt  under  paragraph  one  of  this subdivision receipts from every sale, except for resale, of the  service of  vacuuming  a  motor  vehicle or other tangible personal property and consideration given or contracted to be given for  such  service,  where the purchaser or user of the service vacuums such person's motor vehicle or  other  tangible  personal  property at the facility where the vacuum equipment is located, by means exclusively  of  coin-operated  equipment and  neither  the  vendor operating the facility nor any employee of the vendor assists the purchaser in vacuuming the vehicle or other  tangible personal  property,  shall be exempt from tax under this article, to the extent of the amount of money or value, in money, of tokens deposited in such coin-operated equipment by the purchaser of the service.  (3)  For  purposes  of  this  subdivision,  the  term  "coin-operated" includes coin-operated, currency-operated or token-operated and the term "motor vehicle" shall mean a motor vehicle as defined in subdivision (f) of section eleven hundred thirty-two of this article.  (u)  Receipts  from  every sale of the services described in paragraph three of subdivision (c) of section eleven hundred five of this  article to  omnibuses,  parts,  equipment  and  lubricants exempt from tax under paragraph thirty-two of subdivision (a) of this section shall be  exempt from  tax  under  this  article.  Where  receipts  from  the  sale of or consideration given or contracted to be given  for  the  purchase  of  a service  have  been  exempted  under  this subdivision, such receipts or consideration shall not also qualify for the refund or credit  described in  subdivision  (b) of section eleven hundred nineteen of this article; where  any  or  all  of  the  tax  on  receipts  from  the  sale  of  or  consideration  given  or  contracted  to  be given for the purchase of a service has been refunded or credited under  such  subdivision  (b),  no part  of  such  receipts  or  consideration  shall  be exempt under this subdivision.  (v)  Receipts  from  the  sale  of  Internet access service, including start-up charges, and the use of such service, shall be exempt from  the taxes  imposed under this article. For purposes of this subdivision, the term "Internet access service"  shall  mean  the  service  of  providing connection  to  the  Internet,  but  only where such service entails the routing of Internet traffic by means of accepted Internet protocols. The provision of communication or navigation software,  an  e-mail  address, e-mail  software,  news  headlines,  space  for  a  website  and website services, or other such services, in conjunction with the  provision  of such  connection  to  the  Internet,  where  such  services  are  merely incidental to the provision of such connection, shall be  considered  to be part of the provision of Internet access service.   * (w)  Receipts from the sale of gas or electricity or gas or electric service of whatever nature and consideration given or contracted  to  be given  for,  or  for  the  use of, gas or electricity or gas or electric service of whatever nature purchased for use or consumption directly and exclusively to provide  gas  or  electric  service  of  whatever  nature consisting  of  operating  a gas pipeline or gas distribution line or an electric transmission or distribution line and  ensuring  the  necessary working  pressure in an underground gas storage facility shall be exempt from sales and compensating use taxes  imposed  by  this  article.  Such exempt  gas or electricity or gas or electric service of whatever nature shall include, but shall not be limited to, such gas or  electricity  or gas or electric service of whatever nature used or consumed directly and exclusively  to  (1) ensure necessary working pressure in a gas pipeline used to transport, transmit or distribute gas, (2)  operate  compressors used  to  transport,  transmit  or  distribute  gas  through  such a gas pipeline or distribution  line  or  used  to  ensure  necessary  working pressure  in such a storage facility, (3) operate heaters to prevent gas in such a pipeline or  distribution  line  from  freezing,  (4)  operate equipment  which  removes  impurities  and  moisture  from gas in such a pipeline or distribution line, (5)  operate  substations  and  equipment related   to  electric  transmission  and  distribution  lines  such  as transformers, capacitors, meters, switches,  communication  devices  and heating  and  cooling  equipment,  and  (6)  ensure  the  reliability of electricity or electric service transmitted or distributed through  such lines,   for  example,  by  operating  reserve  capacity  machinery  and equipment.   * NB There are 2 sub. (w)'s   * (w) Receipts from sales by  a  senior  citizen  independent  housing community  of  food  or  drink (other than beer, wine or other alcoholic beverages) for consumption on the premises of such community (1) to  its residents  and (2) to guests of such residents, provided that the dining facility where food and drink is served  to  such  residents  and  their guests  is  not open to the public, shall be exempt from the tax imposed by subdivision (d) of section  eleven  hundred  five  of  this  article, provided  that  any  such food or drink shall be exempt only where it is served at the dining  facility  at  such  community  or  served  to  the residents  or  the  residents'  guests  in the residents' rooms. For the purposes of this subdivision, the term "senior citizen" means  a  person at   least  fifty-five  years  of  age  and  the  term  "senior  citizen independent housing community" means a  residential  facility,  with  or without  additional facilities such as recreational facilities, which is designed  for  senior  citizens,  the  residents  of  which  are  senior  citizens,  spouses  of  such  senior  citizens  or any other person, not necessarily related, who has resided with a senior citizen for at  least six  months  and  persons  hired to provide live-in, long term care to a resident and who are actually providing such care to such a resident for compensation. Nothing in this subdivision shall be construed to apply to food  or  drink sold or served at a hotel, motel, rooming house or other similar establishment or  at  a  restaurant,  tavern  or  other  similar establishment.  The  exemption provided by this subdivision shall not be construed to apply to food or drink sold through vending machines.   * NB There are 2 sub. (w)'s  (x) Receipts from every sale of, and consideration given or contracted to be given for, or for the use  of,  the  following  tangible  personal property  and  services  shall  be exempt from the taxes imposed by this article:  (1) Tangible personal property for use  or  consumption  directly  and predominantly   in   production   of   live  dramatic  or  musical  arts performances in a theater or other similar place of  assembly  (but  not including a roof garden, cabaret or other similar place), with a seating capacity  of one hundred or more chairs that are rigidly anchored to the construction or fixed  in  place  so  as  to  prevent  movement  in  any direction,  but  only  where  it  can be shown at the time such tangible personal  property  is  purchased  that  such  performances  are  to  be presented  to  the  public  in  such theater or other similar place on a regular basis of at least five performances per week for a period of  at least  two consecutive weeks, the content of each such performance shall be the same and a charge is or is to be made for admission to the  place where  such  performances  occur.  For purposes of this subdivision, the term "place of assembly" shall mean a place of assembly with a stage  in which  scenery  and  scenic  elements  are used, as described in section 27-232 and subdivision (a) of section 27-255 of the administrative  code of  the  city  of  New  York  (as  such section and subdivision exist on January first, nineteen hundred ninety-eight), and for which an approved seating plan is required to be kept, as described in section  27-528  of the  administrative code of the city of New York (as such section exists on January first, nineteen hundred ninety-eight), whether  or  not  such theater  or other similar place is located in such city. Nothing in this paragraph shall be construed to exempt tangible personal property  which is  permanently  affixed to, or becomes an integral component part of, a structure, building, or real property.  (2) Services described in paragraph two or three of subdivision (c) of section eleven hundred five of this article when rendered  with  respect to property exempt under paragraph one of this subdivision.  (y) Services otherwise taxable under paragraph three, five or eight of subdivision  (c)  of section eleven hundred five or under section eleven hundred ten of this  article  shall  be  exempt  from  any  tax  imposed pursuant to such provisions where such services are rendered directly to or  in  relation  to  the property exempt from tax pursuant to paragraph thirty-seven of subdivision (a) of this section, provided however  where any  such  services  are rendered to property or in relation to property which was in part not exempt  under  such  paragraph  thirty-seven,  the commissioner  shall  provide  for  a  method  of  allocation to exempt a portion of such services.  (aa)(1) The following services shall be  exempt  when  rendered  to  a broadcaster in connection with its broadcasting business:  (i)  The  services  described  in  paragraph two of subdivision (c) of section eleven hundred five of this article and the services of editing, dubbing, and mixing when performed in connection  with  the  production, post-production  or  transmission of live or recorded programs described  in subparagraph (A) of paragraph thirty-eight of subdivision (a) of this section.  (ii)  The  services described in paragraph three of subdivision (c) of section eleven hundred five  of  this  article  when  performed  on  the tangible  personal  property  described  in  paragraph  thirty-eight  of subdivision (a) of this section.  (iii) The services described in paragraph five of subdivision  (c)  of section  eleven  hundred five of this article when performed on property described in paragraph thirty-eight of subdivision (a) of  this  section which  subsequent  to its installation has become an addition or capital improvement to real property,  property  or  land,  as  such  terms  are defined in the real property tax law.  (2)  For  purposes  of  this  subdivision:  the  terms  "broadcaster", "programs", and "recorded programs" shall have the same meaning as  that ascribed to those terms in subparagraph (C) of paragraph thirty-eight of subdivision (a) of this section.  (bb)  1. Receipts from the sale of services described in paragraph two or three of subdivision (c) of  section  eleven  hundred  five  of  this article,  and  consideration given or contracted to be given for, or for the use of, such services, shall be exempt from tax under  this  article when   rendered   with   respect  to  property  exempt  under  paragraph thirty-nine of subdivision (a) of this section.   2. Fuel, gas, electricity, refrigeration and steam, and gas, electric, refrigeration  and  steam  service  of  whatever  nature  for   use   or consumption  directly  and  exclusively  in the production of a film for sale, as described in paragraph thirty-nine of subdivision (a)  of  this section,  shall  be exempt from the taxes imposed under subdivisions (a) and (b) of section eleven hundred five  and  the  compensating  use  tax imposed under section eleven hundred ten of this article.  (cc)  Notwithstanding  any  other  provision  of  law to the contrary, receipts from the sale of mobile telecommunications service  by  a  home service  provider shall be exempt from the taxes imposed by subparagraph (B) of paragraph one and paragraph two of  subdivision  (b)  of  section eleven  hundred  five  of  this article if the mobile telecommunications customer's place of primary use is within a taxing jurisdiction  outside this state.  (dd)   (1)   Services  otherwise  taxable  under  paragraph  three  of subdivision (c) of section eleven hundred five or under  section  eleven hundred  ten  of  this article, and tangible personal property purchased and used by the person  who  sells  such  services  in  performing  such services,  where  such property becomes a physical component part of the property upon which the services are performed or where such property is a lubricant applied to aircraft, shall be exempt  from  tax  under  this article where such services are performed on aircraft.  (2)  The service of storing an aircraft provided by a person who sells a service exempt under paragraph one  of  this  subdivision,  when  such storing  is  rendered  in conjunction with, and during the rendering of, such service to such aircraft, shall be  exempt  from  the  tax  imposed under  paragraph  four of subdivision (c) of section eleven hundred five of this article.   * (ee) The following shall be exempt from tax under this article:  (1) Receipts  from the retail sale of, and consideration given or contracted to be given for, or for the use of,  residential  solar  energy  systems equipment  and  the service of installing such systems. For the purposes of this subdivision, "residential solar energy systems equipment"  shall mean  an  arrangement  or  combination  of  components  installed  in  a residence that utilizes solar radiation to produce  energy  designed  to provide heating, cooling, hot water and/or electricity. Such arrangement  or  components  shall  not include equipment that is part of a non-solar energy system or  which  uses  any  sort  of  recreational  facility  or equipment as a storage medium.  (2)  Receipts  from  the  sale  of  electricity  by a person primarily engaged in the sale of solar energy system equipment and/or  electricity generated  by such equipment pursuant to a written agreement under which such  electricity  is  generated  by  residential  solar  energy  system equipment  that  is:  (A)  owned by a person other than the purchaser of such electricity; (B) installed on residential property of the purchaser of such electricity; and (C) used to provide heating, cooling, hot water or electricity to such property.   * NB There are 2 sb (ee)'s   * (ee) (1) Tangible personal property purchased by a  tenant  for  use directly  and  exclusively  to  furnish  and  equip  the tenant's leased premises for use as commercial office space shall  be  exempt  from  the taxes  imposed by sections eleven hundred five and eleven hundred ten of this article. Provided, however, no exemption  shall  exist  under  this paragraph  unless  such  tangible  personal  property  is  to  become an integral component part of the building in which  such  leased  premises are located.  (2)  Tangible  personal property purchased by a tenant or landlord for use directly and exclusively in adding to,  altering  or  improving  the tenant's  leased  premises  for  use as commercial office space shall be exempt from the taxes imposed by sections eleven hundred five and eleven hundred ten of this article. Provided, however, no exemption shall exist under this paragraph unless such tangible personal property is to become an integral component part of the building in which such leased premises are located.  (3) Tangible personal property sold to a contractor, subcontractor  or repairperson  for use directly and exclusively in adding to, altering or improving a tenant's leased premises for use as commercial office  space shall  be  exempt from the taxes imposed by sections eleven hundred five and eleven hundred ten of this article. Provided, however, no  exemption shall  exist under this paragraph unless such tangible personal property is to become an integral component part of the building  in  which  such leased premises are located.  (4)  The  service of installing property exempt under paragraph one or two of this  subdivision  shall  be  exempt  from  the  tax  imposed  by paragraph  three  of  subdivision  (c) of section eleven hundred five of this article.  (5) The exemptions in this subdivision shall apply only  to  purchases or  sales  made,  uses occurring and services rendered during the period commencing on the first day of the tenant's lease term  and  ending  one year  later,  provided  that  any such property must be delivered to the tenant's leased premises for use  at  or  in  such  premises,  and  such services must be rendered there in full, no later than ninety days after the  end  of  such  year;  and  provided, further, that, with respect to leased or rented tangible personal property, such exemptions shall apply only to lease or rental payments required to be paid during  such  year. Nothing  in  this  subdivision  shall  be  construed  to exempt tangible personal property for use in  erecting  or  adding  to  a  structure  or building of a landlord.  (6)  When  applying  the  exemptions in paragraphs one and two of this subdivision with respect to leased premises located in the  World  Trade Center  site, the world financial center and the Battery Park city area, such paragraphs shall be read without  regard  to  the  requirement  set forth in the last sentence of each such paragraph that tangible personal  property  is  to  become  an  integral component part of the building in which such leased premises are located.  (7) For purposes of this subdivision:  (A)  "Tenant" means a person who, as lessee, enters into a space lease with a landlord for a term of ten years or more commencing on  or  after September first, two thousand five, but not later than, in the case of a space lease with respect to leased premises located in eligible areas as defined  in  clause (i) of subparagraph (D) of this paragraph, September first, two thousand twenty-three and, in the case of a space lease  with respect  to  leased  premises  located  in  eligible areas as defined in clause (ii) of  subparagraph  (D)  of  this  paragraph  not  later  than September  first,  two  thousand  twenty-five,  of  premises  for use as commercial office space in buildings located or to  be  located  in  the eligible  areas.  A  person  who  currently occupies premises for use as commercial office space under an existing lease in  a  building  in  the eligible   areas   shall  not  be  eligible  for  exemption  under  this subdivision unless such existing lease, in the case  of  a  space  lease with  respect to leased premises located in eligible areas as defined in clause (i) of subparagraph (D) of this paragraph  expires  according  to its  terms  before  September  first,  two thousand twenty-three or such existing lease, in the case of a space  lease  with  respect  to  leased premises  located  in  eligible  areas  as  defined  in  clause  (ii) of subparagraph (D) of this paragraph and such person enters into  a  space lease,  for a term of ten years or more commencing on or after September first, two thousand five, of premises for use as commercial office space in a building located or to be located in the eligible  areas,  provided that  such  space  lease  with  respect  to  leased  premises located in eligible areas as defined in clause (i)  of  subparagraph  (D)  of  this paragraph   commences  no  later  than  September  first,  two  thousand twenty-three, and provided that such space lease with respect to  leased premises  located  in  eligible  areas  as  defined  in  clause  (ii) of subparagraph (D) of this paragraph commences  no  later  than  September first,  two  thousand twenty-five and provided, further, that such space lease shall expire no earlier than ten years after the expiration of the original lease.  (B) "Leased premises" means the premises within a building to be  used as  commercial  office space under a lease described in subparagraph (A) of this paragraph, excluding any common areas and any other area outside such office space.  (C) "Landlord" means the person, unrelated by ownership to  a  tenant, who leases leased premises to that tenant.  (D)  "Eligible areas" mean: **(i) the area in the borough of Manhattan bounded by Murray street on the north starting at  the  intersection  of West street and Murray street; running easterly along the center line of Murray street, connecting through City Hall Park with the center line of Frankfort  street  and  running  easterly  along  the  center  lines  of Frankfort and Dover streets to the  intersection  of  Dover  street  and South street; running southerly along the center line of South street to Peter  Minuit Plaza; connecting through Peter Minuit Plaza to the center line of State street and running northwesterly along the center line  of State  street  to  the  intersection  of State street and Battery Place; running  westerly  along  the  center  line  of  Battery  Place  to  the intersection  of  Battery  Place  and West street; and running northerly along the center line of West street to the intersection of West  street and  Murray  street.  In  addition,  "eligible  area"  shall include the "Battery Park project area"  as  defined  in  section  nineteen  hundred seventy-two of the public authorities law, including the world financial  center.  Any  tax  lot  that  is partly located inside the eligible area shall be deemed to be entirely located inside such area, and   ** NB Repealed December 1, 2024  (ii)  the  World Trade Center site, the World financial center and the Battery Park city area as defined as follows:  (a) "World Trade Center site" means the area of the former complex  of seven  buildings (known as numbers one through seven world trade center) around a central plaza, near the south end of the county of New York  in the  downtown financial district, which were destroyed or damaged beyond repair in the attacks of September eleventh, two thousand one.  (b) "World financial center" means the complex of buildings  known  as numbers  one  through  four  world  financial  center, in an area in the county of New York bordered by West street, the Hudson River, and  Vesey and Liberty streets.  (c)  "Battery Park city area" means the "Battery Park project area" as defined  in  section  nineteen  hundred  seventy-two   of   the   public authorities law, including the world financial center.  (8)  Notwithstanding  any  provision  of  law  to  the  contrary, this subdivision shall also apply to the  taxes  imposed  by  section  eleven hundred  seven  and  the taxes imposed by section eleven hundred nine of this article, but shall not apply to the taxes imposed by section eleven hundred eight of this article or pursuant to the  authority  of  article twenty-nine  of  this  chapter  other  than taxes imposed by a city of a million or more pursuant to the authority of subdivision (a) of  section twelve hundred ten of such article twenty-nine.   * NB Repealed December 1, 2026   * NB There are 2 sb (ee)'s  (ff)  Receipts  from retail sales of tangible personal property by any gift shop located in a veteran's home described in title thirty-eight of the United States Code shall be exempt from the taxes  imposed  by  this article.  (gg)  (1)  Receipts  from  the  sale of an electronic news service and consideration given or contracted to be given for, or for the use of, an electronic news service shall  be  exempt  from  the  taxes  imposed  by paragraph  one or nine of subdivision (c) of section eleven hundred five of this article and clause (C) of  subdivision  (a)  of  section  eleven hundred  ten  of  this  article if the receipts from the sale of, or the consideration given for, or for the use of, the electronic news  service does  not  exceed  the  cap  amount  as  defined in subparagraph (ii) of paragraph thirty-seven of subdivision (b) of section eleven hundred  one of  this  article.  If  the  subscription  period of the electronic news service is  other  than  a  year,  the  cap  amount  shall  be  adjusted proportionately  in  determining  whether the subscription price exceeds the cap amount. If the contract for the  sale  of  the  electronic  news service  grants  more  than  one person the right to view the electronic news service, the receipts from the sale of, or the consideration  given for, or for the use of, the service will be deemed not to exceed the cap amount  only  if the listed selling price for an individual subscription on the day the contract commences does not exceed the cap amount.  (2)  Receipts  from  the  sale  of  an   electronic   periodical   and consideration  given,  or contracted to be given for, or for the use of, an electronic periodical shall be  exempt  from  the  taxes  imposed  by paragraph  one or nine of subdivision (c) of section eleven hundred five and clause (C) of subdivision (a) of section eleven hundred ten of  this article.  (3)  If  an  electronic  periodical  is  sold  together with any other components that are taxable under this article (other than an electronic news service) for a single price, the exemption in paragraph two of this  subdivision shall not apply  to  the  receipts  from  the  sale  of,  or consideration  given,  or  contracted to be give for, or for the use of, the electronic periodical and such other components  unless  the  vendor sells such electronic periodical and such other components separately in the  regular  course  of  business.  If the requirement in the preceding sentence is satisfied, then the exemption will apply to an amount  equal to the bundled price multiplied by a fraction, the numerator of which is the  price  of  the  electronic  periodical when sold separately and the denominator of  which  is  the  sum  of  the  price  of  the  electronic periodical when sold separately and the price of the other components of the transaction when sold separately.  (4)  If  an  electronic  news  service  is  sold  together  with other components for a single price, the exemption in paragraph  one  of  this subdivision  shall  not  apply  to  the  receipts  from  the sale of, or consideration given, or contracted to be given, for, or for the use  of, the  electronic news service and the other components in the transaction unless one of the following exceptions applies and only  to  the  extent indicated:  (i)  The  provider  of the electronic news service does not separately sell the electronic news service in the regular course of business,  the other  components  are  not  taxable under this article, and the bundled price is less than the cap amount, in which case the  exemption  applies to the full bundled price; or  (ii)  The provider of the electronic news service sells the electronic news service and  each  of  the  other  components  of  the  transaction separately  in  the  regular  course  of  business,  whether  or not the components are taxable under this article, and the separate price of the electronic  news  service  does  not  exceed  the  cap  amount.  If  the conditions  in  this  subparagraph  are  met,  the exemption provided by paragraph one of this subdivision will apply only to an amount equal  to the  bundled  price  multiplied by a fraction, the numerator of which is the price of the electronic news service when  sold  separately  in  the regular  course  of business, and the denominator of which is the sum of the price of the electronic news service when  sold  separately  in  the regular  course  of business and the prices of the other components when sold separately in the regular course of  business;  provided,  however, that  in  no  case shall the exempt amount be greater than the amount of the charge for the electronic news service when sold separately  in  the regular course of business.  (5)  For  the  purposes  of this subdivision "bundled price" means the price at which an electronic news service or an electronic periodical is sold together with any other components for one price;  and  "component" means  any  property,  service, or other item of whatever nature that is sold together with an electronic news service or  electronic  periodical for one price.  (6)  Nothing  in  this  subdivision  shall  exempt, or be construed to exempt, any separate charge by the vendor of an electronic news  service or  electronic  periodical  for other information services, or any other property or service subject to tax under this  article,  that  does  not constitute an electronic news service or electronic periodical.  (hh)  Receipts from the sale of transportation service consisting of a HAIL vehicle trip, as the term "HAIL vehicle trip" is defined in article twenty-nine-A of this chapter, shall be exempt from the tax  imposed  by paragraph  ten of subdivision (c) of section eleven hundred five of this article, if such trip originates in a city of  a  million  or  more  and terminates   anywhere   within   the   territorial   boundaries  of  the metropolitan commuter transportation district and is subject to the  tax on HAIL vehicle trips imposed by such article twenty-nine-A.    * (ii)  The following shall be exempt from tax under this article: (1) Receipts from the retail sale of, and consideration given or  contracted to  be  given  for,  or  for the use of, commercial solar energy systems equipment and the service of installing such systems. For  the  purposes of  this  subdivision, "commercial solar energy systems equipment" shall mean  an  arrangement  or  combination  of  components  installed   upon non-residential  premises that utilize solar radiation to produce energy designed to provide heating, cooling, hot water and/or electricity. Such arrangement or components shall not include equipment that is part of  a non-solar energy system.  (2)  Receipts  from  the  sale  of  electricity  by a person primarily engaged in the sale of solar energy system equipment and/or  electricity generated  by such equipment pursuant to a written agreement under which the electricity is generated by commercial solar energy system equipment that is: (A) owned  by  a  person  other  than  the  purchaser  of  such electricity;  (B)  installed  on  the  non-residential  premises  of the purchaser of such electricity; and (C) used to provide heating, cooling, hot water or electricity to such premises.   * NB There are 2 sb (ii)'s   * (ii) Receipts from sales of and fees associated with water and sewer service line protection programs sold to owners of residential  property shall be exempt from the taxes imposed by this article.   * NB There are 2 sb (ii)'s   * (jj)  Notwithstanding  any  other  provision  of  this  article: (1) Receipts in excess of two hundred thirty  thousand  dollars  from  every sale  of,  and consideration given or contracted to be given for, or for the use of, a vessel shall be exempt from  the  taxes  imposed  by  this article.  For purposes of this subdivision, "vessel" shall have the same meaning as such term is defined in section twenty-two hundred  fifty  of the  vehicle  and  traffic  law  and  any  outboard motor or trailer, as defined in section one hundred fifty-six  of  such  law,  when  sold  in conjunction with such vessel.  (2)  For  purposes of subdivision (b) of section eleven hundred eleven of this article, the purchase  price,  current  market  value,  or  fair rental value, as the case may be, of a vessel purchased by a resident of New  York state outside of this state for use outside of this state that subsequently becomes subject to the compensating use tax  imposed  under this  article  shall be deemed not to exceed two hundred thirty thousand dollars.  (3) For purposes of subdivision (i) of section eleven  hundred  eleven of  this article, receipts from, or consideration given or contracted to be given for, the lease of a vessel that is subject to such  subdivision (i)  in  excess  of  two hundred thirty thousand dollars shall be exempt from the calculation of tax due under such subdivision (i).  (4) For purposes of paragraph one of subdivision (q) of section eleven hundred eleven of this article, the limitations on exclusions  from  the definition  of  retail  sale  in paragraph one of such subdivision shall apply only to the first two hundred thirty thousand dollars of  receipts from  every  sale  of,  or consideration given or contracted to be given for, or for the use of, a vessel.  (5) For purposes of paragraph two of subdivision (q) of section eleven hundred eleven of this article, the purchase price or market  value,  as the  case may be, of a vessel subject to tax under paragraph two of such subdivision (q) shall  be  deemed  not  to  exceed  two  hundred  thirty thousand dollars.  (6) For purposes of subdivision two of section eleven hundred eighteen of  this  article, the limitation on the exclusion from compensating use tax in such subdivision two  with  respect  to  qualified  property,  as  defined  in  such subdivision, shall apply only to the first two hundred thirty thousand dollars of consideration given or contracted to be given for, or for the use of, a vessel.  (7)  For  purposes  of  paragraph  (a) of subdivision seven of section eleven hundred eighteen of this article, the refund or credit  allowable under  paragraph  (a)  of  such subdivision seven shall be computed only with regard to tax legally due and paid to another state  on  the  first two hundred thirty thousand dollars of the purchase price.  (8) Except as otherwise provided herein, this subdivision shall not be deemed to limit any other exemption, exclusion or credit in this article relating to a vessel.   * NB There are 2 sb (jj)'s   * (jj)  Tangible personal property or services otherwise taxable under this article sold to a related person shall not be subject to the  taxes imposed   by  section  eleven  hundred  five  of  this  article  or  the compensating use tax imposed under section eleven hundred  ten  of  this article  where the purchaser can show that the following conditions have been met to the extent they are applicable: (1)(i) the  vendor  and  the purchaser  are  referenced as either a "covered company" as described in section 243.2(f) or a "material entity" as described in section 243.2(l) of the Code of Federal Regulations in a resolution plan  that  has  been submitted  to  an  agency  of  the  United  States  for  the  purpose of satisfying subparagraph 1  of  paragraph  (d)  of  section  one  hundred sixty-five  of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Act") or any  successor  law,  or  (ii)  the  vendor  and  the purchaser are separate legal entities pursuant to a divestiture directed pursuant  to  subparagraph  5  of  paragraph  (d) of section one hundred sixty-five of such act or any successor law; (2) the sale would not have occurred between such related entities were it not for  such  resolution plan or divestiture; and (3) in acquiring such property or services, the vendor  did not claim an exemption from the tax imposed by this state or another state based on the vendor's intent to resell  such  services  or property.  A  person  is  related to another person for purposes of this subdivision if the person bears a relationship to such person  described in  section  two  hundred  sixty-seven of the internal revenue code. The exemption provided by this subdivision shall not apply  to  sales  made, services  rendered, or uses occurring after June thirtieth, two thousand twenty-four, except with respect to sales made,  services  rendered,  or uses  occurring  pursuant to binding contracts entered into on or before such date; but  in  no  case  shall  such  exemption  apply  after  June thirtieth, two thousand twenty-seven.   * NB There are 2 sb (jj)'s   * (kk)  Rent  paid  by  a room remarketer to an operator that is not a room remarketer for an occupancy that the  room  remarketer  intends  to provide  to an occupant for rent shall be exempt from the hotel unit fee imposed by section eleven hundred four  of  this  article  and  the  tax imposed  by  subdivision  (e)  of  section  eleven  hundred five of this article, provided that such room remarketer furnishes  such  operator  a certificate  in  such  form  and  containing  such information as may be prescribed by the commissioner. The exemption certificate  provided  for by  this  subdivision  shall  be  administered  by  the  commissioner in conformity with the  rules  for  exemption  or  resale  certificates  in subparagraph  (i)  of paragraph one of subdivision (c) of section eleven hundred thirty-two of this article.   * NB There are 2 sb (kk)'s   * (kk) The following shall be exempt from tax under this article:  (1) Receipts  from the retail sale of, and consideration given or contracted to be given for, or for the use of,  commercial  fuel  cell  electricity  generating   systems   equipment  and  the  service  of  installing  and maintaining such systems. For the purposes of  this  subdivision,  "fuel cell  electricity  generating  systems equipment" shall mean an electric generating  arrangement  or  combination  of  components  installed upon non-residential premises that utilize  solid  oxide,  molten  carbonate, proton  exchange  membrane  or  phosphoric  acid  fuel  cell, or for the purposes of this section only, linear generator.  (2) Receipts from the sale of hydrogen gas or electricity by a  person primarily engaged in the sale of fuel cell electricity generating system equipment  and/or  electricity generated by such equipment pursuant to a written agreement under which the electricity is generated by commercial fuel cell electricity generating system equipment that is: (A) owned  by a  person other than the purchaser of such electricity; (B) installed on the non-residential premises of the purchaser of such  electricity;  (C) placed  in  service; and (D) used to provide heating, cooling, hot water or electricity to such premises.   * NB There are 2 sb (kk)'s