senate Bill S7349A

2011-2012 Legislative Session

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

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Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (6)
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

Votes

view votes

May 31, 2012 - Investigations and Government Operations committee Vote

S7349
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Committee Vote: May 31, 2012

excused (1)

S7349 - Details

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

S7349 - 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.

S7349 - Sponsor Memo

S7349 - Bill Text download pdf

                    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) - Details

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

S7349A (ACTIVE) - 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.

S7349A (ACTIVE) - Sponsor Memo

S7349A (ACTIVE) - Bill Text download pdf

                    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

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