senate Bill S7349A

2011-2012 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 committed to rules
Jun 05, 2012 advanced to third reading
Jun 04, 2012 2nd report cal.
amended 7349a
May 31, 2012 1st report cal.979
May 02, 2012 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S7349 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1210, Tax L

S7349 - Bill Texts

view 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.

view 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.

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                    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

S7349A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1210, Tax L

S7349A (ACTIVE) - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S7349A

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. Amends Section 1210 of the tax law by adding a new
subdivision (p).

§ 1210(p). Sales tax exemption. (1) Notwithstanding any other law to
the contrary, any county, except a county wholly contained within a
city may by local law or resolution, 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 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 for a period of up to seven days in August
commencing on the third Friday.

(2) Requires a law or resolution providing for the exemption to be
sent to the commissioner's office in Albany at least thirty days
prior to the date it is to become effective.

(3) Requires certified copies of said law or resolution to also be
filed with the city or county clerk, the secretary of state and the
state comptroller within five days after the date it is enacted.

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 up to a seven day period
beginning on the third Friday in August. 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.

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

                                 7349--A
    Cal. No. 979

                            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 -- reported favorably from said committee, ordered  to
  first  report, amended on first report, ordered to a second report and
  ordered reprinted, retaining its place in the order of second report

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. Section 1210 of the tax law is  amended  by  adding  a  new
subdivision (p) to read as follows:
  (P)  SALES  TAX  EXEMPTION.  (1)  NOTWITHSTANDING ANY OTHER LAW TO THE
CONTRARY, ANY CITY OR COUNTY, EXCEPT A COUNTY WHOLLY CONTAINED WITHIN  A
CITY MAY BY LOCAL LAW OR RESOLUTION, ELECT TO EXEMPT PURCHASES OF CLOTH-
ING  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, SOLD WITHIN  THE  COUNTY  FROM
ANY  SALES  AND  COMPENSATING  USE TAXES IMPOSED PURSUANT TO PART ONE OF
THIS ARTICLE FOR A PERIOD UP TO SEVEN DAYS IN AUGUST COMMENCING  ON  THE
THIRD FRIDAY.
  (2)  A  LOCAL LAW OR RESOLUTION PROVIDING FOR THE EXEMPTION AUTHORIZED
BY THIS SUBDIVISION SHALL NOT BECOME EFFECTIVE UNLESS A  CERTIFIED  COPY
OF  SUCH  LAW OR RESOLUTION IS MAILED BY REGISTERED OR CERTIFIED MAIL TO
THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY AT LEAST  THIRTY
DAYS  PRIOR  TO THE DATE IT IS TO BECOME EFFECTIVE. HOWEVER, THE COMMIS-
SIONER MAY WAIVE AND REDUCE SUCH THIRTY-DAY MINIMUM  NOTICE  REQUIREMENT
TO  A  MAILING  OF  SUCH  CERTIFIED COPY BY REGISTERED OR CERTIFIED MAIL
WITHIN A PERIOD OF NOT LESS THAN FORTY-FIVE DAYS PRIOR TO SUCH EFFECTIVE
DATE IF THE COMMISSIONER DEEMS SUCH ACTION TO  BE  CONSISTENT  WITH  THE
COMMISSIONER'S DUTIES UNDER SECTION TWELVE HUNDRED FIFTY OF THIS ARTICLE
AND  THE  COMMISSIONER  ACTS BY RESOLUTION; PROVIDED THAT A LOCAL LAW OR
RESOLUTION ENACTED BY ANY CITY HAVING A POPULATION  OF  ONE  MILLION  OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15423-05-2

S. 7349--A                          2

MORE PURSUANT TO THE AUTHORIZATION PROVIDED BY THIS SUBDIVISION SHALL BE
IN  THE  FORM  PRESCRIBED BY THE COMMISSIONER PURSUANT TO SECTION TWELVE
HUNDRED FIFTY-SEVEN OF THIS ARTICLE; WHEREUPON, UPON COMPLIANCE WITH THE
PROVISIONS  OF  PARAGRAPH  THREE  OF THIS SUBDIVISION, SUCH ENACTMENT OF
SUCH LOCAL LAW OR RESOLUTION SHALL BE  DEEMED  TO  BE  AN  AMENDMENT  TO
SECTION  ELEVEN  HUNDRED  SEVEN  OF THIS CHAPTER AND SUCH SECTION ELEVEN
HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD
BEEN DULY ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
  (3) CERTIFIED COPIES OF ANY LOCAL LAW OR RESOLUTION DESCRIBED IN PARA-
GRAPH TWO OF THIS SUBDIVISION SHALL ALSO BE FILED WITH THE CITY OR COUN-
TY CLERK, THE SECRETARY OF STATE AND THE STATE COMPTROLLER  WITHIN  FIVE
DAYS  AFTER  THE DATE IT IS ENACTED. CERTIFIED COPIES OF ANY OTHER LOCAL
LAW OR RESOLUTION ENACTED PURSUANT TO THIS SUBDIVISION  SHALL  BE  FILED
WITH  THE  STATE TAX COMMISSION, THE CITY OR COUNTY CLERK, THE SECRETARY
OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE DATE IT IS
ENACTED.
  S 2. This act shall take effect immediately.

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