senate Bill S3878A

Amended

Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 15-24, 2014 for certain clothing and footwear

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Bill Status


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

  • 26 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 25 / Mar / 2013
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 25 / Mar / 2013
    • PRINT NUMBER 3878A
  • 07 / May / 2013
    • 1ST REPORT CAL.579
  • 08 / May / 2013
    • 2ND REPORT CAL.
  • 20 / May / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • PASSED SENATE
  • 21 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 28 / Jan / 2014
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 28 / Jan / 2014
    • PRINT NUMBER 3878B

Summary

Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 15 - 24, 2014 for clothing and footwear.

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Bill Details

See Assembly Version of this Bill:
A7607
Versions:
S3878
S3878A
S3878B
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1210, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S7359A

Sponsor Memo

BILL NUMBER:S3878A

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 clothing and footwear, during the
period commencing on August sixteenth and through August twenty-fifth,
two thousand thirteen

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 16th - 25th for clothing and footwear under $110.

SUMMARY OF PROVISIONS:

Section One - amends the tax law by adding a new subdivision(g)to
section 1225 to read as follows:

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 sixteenth, two thousand thirteen through
August twenty-fifth, two thousand thirteen.

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: 06/20/12 Referred to ways and means

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
________________________________________________________________________

                                 3878--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

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
  clothing   and  footwear,  during  the  period  commencing  on  August
  sixteenth and through August twenty-fifth, two thousand thirteen

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

  Section  1.  Section  1210  of  the tax law is amended by adding a new
subdivision (q) to read as follows:
  (Q) NOTWITHSTANDING ANY PROVISION OF STATE OR LOCAL LAW, ORDINANCE  OR
RESOLUTION TO THE CONTRARY:
  (1) THE COUNTY OF PUTNAM IS HEREBY AUTHORIZED TO EXEMPT FROM THE TAXES
IT IMPOSES PURSUANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF THIS SECTION,
CLOTHING  AND  FOOTWEAR  AS DESCRIBED IN PARAGRAPH THIRTY OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS  CHAPTER  FOR  THE  PERIOD
BEGINNING  AUGUST  SIXTEENTH,  TWO  THOUSAND THIRTEEN, AND ENDING AUGUST
TWENTY-FIFTH, TWO THOUSAND THIRTEEN, BY ENACTING  A  RESOLUTION  IN  THE
FORM  SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN JULY
FIRST, TWO THOUSAND THIRTEEN. SUCH RESOLUTION  SHALL  NOT  BE  EFFECTIVE
UNLESS SUCH COUNTY MAILS A CERTIFIED COPY OF THE RESOLUTION BY CERTIFIED
OR  REGISTERED  MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN
ALBANY NOT LATER THAN JULY FIRST, TWO THOUSAND THIRTEEN, AND THE  COUNTY
ALSO  FILES CERTIFIED COPIES OF SUCH RESOLUTION WITH THE COUNTY CLERK OF
THE COUNTY OF PUTNAM, THE SECRETARY OF STATE AND THE  STATE  COMPTROLLER
WITHIN FIVE DAYS AFTER THE DATE THE RESOLUTION IS ENACTED.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07359-02-3

S. 3878--A                          2

  SECTION ONE. FOR THE PERIOD  BEGINNING  AUGUST  16,  2013  AND  ENDING
AUGUST  25,  2013,  RECEIPTS  FROM  SALES  OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR CLOTHING AND FOOTWEAR EXEMPT FROM STATE SALES
AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH 30 OF  SUBDIVISION  (A)
OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT FROM THE SALES AND
COMPENSATING USE TAXES IMPOSED BY THIS JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT AUGUST  16,  2013,  AND
SHALL  APPLY  TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS  1106
AND  1217  OF  THE TAX LAW AND SHALL CEASE TO APPLY WITH REGARD TO SALES
MADE AND USES OCCURRING ON OR AFTER AUGUST 26, 2013.
  (3) IF THE COUNTY OF PUTNAM ADOPTS THE RESOLUTION AUTHORIZED  BY  THIS
SUBDIVISION,  THE  TAXES  IMPOSED BY SECTION ELEVEN HUNDRED NINE OF THIS
CHAPTER IN SUCH COUNTY SHALL NOT  BE  AFFECTED  AND  THE  PROVISIONS  OF
SUBDIVISION  (G)  OF SUCH SECTION ELEVEN HUNDRED NINE SHALL NOT APPLY TO
THE EXEMPTION AUTHORIZED BY THIS SUBDIVISION.
  S 2. This act shall take effect immediately.

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