senate Bill S7349

Amended

Authorizes counties to establish a clothing and footwear tax free week in August

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 02 / May / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / May / 2012
    • 1ST REPORT CAL.979
  • 04 / Jun / 2012
    • AMENDED 7349A
  • 04 / Jun / 2012
    • 2ND REPORT CAL.
  • 05 / Jun / 2012
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2012
    • COMMITTED TO RULES

Summary

Authorizes counties to establish a tax free week in August exempting purchases of clothing and footwear from county sales tax for a 7-day period in August.

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Bill Details

Versions:
S7349
S7349A
Legislative Cycle:
2011-2012
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Add §1225, Tax L

Votes

7
0
7
Aye
0
Nay
0
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S7349

TITLE OF BILL:
An act to amend the tax law, in relation to authorizing counties to
establish a tax free week in August

PURPOSE:
The legislation would authorize counties to establish a tax free week
in the month of August.

SUMMARY OF PROVISIONS:
Section 1. The tax law is amended by adding a new section 1225 to read
as follows:

§ 1225. Sales tax exemption. Notwithstanding any other law to the
contrary, any county may elect to exempt purchases of goods and
merchandise, excluding automobiles and gasoline, sold within the
county from any taxes imposed pursuant to part one of this article for
a ten day period in August commencing on a Friday and ending on a
Sunday.

Section 2. This act shall take effect immediately.

JUSTIFICATION:
Many states provide taxpayers with tax free events ranging from a
weekend to one week. Such tax free events are popular with taxpayers
and a boon to local retailers who welcome the additional business. In
Tennessee, the increase in retail sales has been so high that many
stores have extended hours. States such as Maryland, Tennessee, South
Carolina, Florida and Alabama empower their counties to exempt county
sales tax from certain items. Sales tax exemptions have been granted
in New York State and New York City for state and city residents
typically for clothes and footwear.

This legislation provides counties with the legal authority to exempt
purchases of goods and merchandise, excluding automobiles and
gasoline, sold within the county for a ten day period in August
commending on a Friday and ending on a Sunday. The timing is designed
to provide sorely needed financial relief for parents of school-aged
children who are purchasing supplies for the school year.

This legislation is opt-in for counties. County government must pass a
resolution(s) to take such action.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
There are no fiscal implications to the state.

EFFECTIVE DATE:
Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7349

                            I N  S E N A T E

                               May 2, 2012
                               ___________

Introduced  by  Sen.  SALAND -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in  relation  to  authorizing  counties  to
  establish a tax free week in August

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 1225 to read
as follows:
  S 1225. SALES TAX EXEMPTION. NOTWITHSTANDING  ANY  OTHER  LAW  TO  THE
CONTRARY, ANY COUNTY MAY ELECT TO EXEMPT PURCHASES OF GOODS AND MERCHAN-
DISE,  EXCLUDING  AUTOMOBILES  AND GASOLINE, SOLD WITHIN THE COUNTY FROM
ANY TAXES IMPOSED PURSUANT TO PART ONE OF THIS ARTICLE  FOR  A  TEN  DAY
PERIOD IN AUGUST COMMENCING ON A FRIDAY AND ENDING ON A SUNDAY.
  S 2. This act shall take effect immediately.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15423-01-2

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