senate Bill S7359A

Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items

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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
  • 13 / Jun / 2012
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 13 / Jun / 2012
    • PRINT NUMBER 7359A
  • 20 / Jun / 2012
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 20 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1440
  • 20 / Jun / 2012
    • PASSED SENATE
  • 20 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2012
    • REFERRED TO WAYS AND MEANS

Summary

Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items.

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Bill Details

See Assembly Version of this Bill:
A10570A
Versions:
S7359
S7359A
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1210, Tax L

Sponsor Memo

BILL NUMBER:S7359A

TITLE OF BILL:
An act
to amend the tax law, in relation to authorizing the county of Putnam to
exempt from county sales and compensating use taxes certain
taxable goods
and services, during the
period commencing on August tenth and through
August nineteenth, two
thousand twelve

PURPOSE:
The purpose of this legislation is to authorize the County of Putnam
to grant exemption from all county sales and use taxes from August
10th - 19th for clothing and footwear under $110.

SUMMARY OF PROVISIONS:
Section One - amends the tax law is amended by adding a new section
1225 to read as follows:

Section 1225: Not withstanding any other law to the contrary, the
county of Putnam may elect to exempt purchases of clothing and
footwear for which the receipt of 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, sold within the county from
any sales and compensating use taxes imposed pursuant to part one of
this article during the period commencing August tenth, two thousand
twelve through August nineteenth, two thousand twelve.

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 to local retailers who welcome the additional business. In
Tennessee, the increase in retail sales has been so high that many
stores have extended their hours. States such as Maryland, Tennessee,
South Carolina, Florida and Alabama empower their counties to exempt
county sales tax from certain items.

This legislation provides the County of Putnam with the legal
authority to exempt taxes as described in the summary above. The
timing is designed to provide sorely needed financial relief for
parents of school-aged children who are purchasing clothing and
footwear for the approaching school year.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
See Local Fiscal Impact Note.

EFFECTIVE DATE:


This act shall take effect immediately.

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

                                 7359--A

                            I N  S E N A T E

                               May 2, 2012
                               ___________

Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to authorizing the county of
  Putnam to exempt from county sales and compensating use taxes  certain
  taxable  goods  and  services,  during the period commencing on August
  tenth and through August nineteenth, two thousand twelve

  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, THE COUNTY OF PUTNAM MAY ELECT TO EXEMPT PURCHASES OF 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 CLOTH-
ING, 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, SOLD WITHIN THE COUNTY FROM ANY SALES
AND COMPENSATING USE TAXES IMPOSED PURSUANT TO PART ONE OF THIS  ARTICLE
DURING  THE  PERIOD COMMENCING AUGUST TENTH, TWO THOUSAND TWELVE THROUGH
AUGUST NINETEENTH, TWO THOUSAND TWELVE.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15435-05-2

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