senate Bill S7359A

2011-2012 Legislative Session

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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Archive: Last Bill Status - Passed Senate


  • 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 20, 2012 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1440
committee discharged and committed to rules
Jun 13, 2012 print number 7359a
amend (t) and recommit to investigations and government operations
May 02, 2012 referred to investigations and government operations

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S7359 - Bill Details

See Assembly Version of this Bill:
A10570A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S7359 - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S7359

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 all taxable goods
and services, except automotive fuel and motor vehicles, during the
period commencing on August tenth and ending on August twentieth, two
thousand twelve

PURPOSE:
This legislation will authorize the county of Putnam to grant exemption
from all county sales and use taxes during the period
August 10-19, 2012, except automotive fuel and vehicles.

SUMMARY OF PROVISIONS:
Section One - amends section 1210 of the tax law by adding the county
of Putnam, acting through its county legislature, is hereby authorized
and empowered to elect to exempt from all taxes imposed in such
county pursuant to this section all goods and services, except motor
vehicles and automotive fuel, as defined in clause (A) of
subparagraph (ii) of paragraph four of subdivision (b) of section
eleven hundred one of this chapter, during the period commencing on
August tenth and ending on August twentieth, two thousand twelve, by
enacting a resolution in the form set forth in paragraph two of this
subdivision.

Section One - will form a resolution enacted by the Putnam county
legislature. Section one, receipts from sales of and consideration
given or contracted to be given for all goods and services, except
motor vehicles and automotive fuel, shall be exempt from sales and
compensating use taxes imposed by the county of Putnam.
Section two, this resolution shall take effect August 10,
2012 and shall expire on
August 20, 2012, and shall apply to sales made, services rendered
and uses occurring during such period of time in accordance with the
applicable transitional provisions in sections 1106, 1216 and 1217
of the New York tax law.

Section Two - this act call take effect immediately.

JUSTIFICATION:
This legislation will give Putnam county a tax
break from all county taxes besides fuel and vehicles a
week before school starts.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.


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

                                  7359

                            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

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Putnam  to  exempt  from  county  sales and compensating use taxes all
  taxable goods and services, except automotive fuel and motor vehicles,
  during the period commencing on August  tenth  and  ending  on  August
  twentieth, two thousand twelve

  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)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) THE COUNTY OF PUTNAM, ACTING THROUGH ITS  COUNTY  LEGISLATURE,  IS
HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  EXEMPT FROM ALL TAXES
IMPOSED IN SUCH COUNTY PURSUANT TO THIS SECTION ALL GOODS AND  SERVICES,
EXCEPT  MOTOR  VEHICLES AND AUTOMOTIVE FUEL, AS DEFINED IN CLAUSE (A) OF
SUBPARAGRAPH (II) OF PARAGRAPH FOUR OF SUBDIVISION (B) OF SECTION ELEVEN
HUNDRED ONE OF THIS CHAPTER, DURING  THE  PERIOD  COMMENCING  ON  AUGUST
TENTH AND ENDING ON AUGUST TWENTIETH, TWO THOUSAND TWELVE, BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE PUTNAM COUNTY LEGISLATURE
AS FOLLOWS:
  SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
CONTRACTED TO BE GIVEN FOR ALL GOODS AND SERVICES, EXCEPT MOTOR VEHICLES
AND AUTOMOTIVE FUEL, SHALL BE EXEMPT FROM  SALES  AND  COMPENSATING  USE
TAXES IMPOSED BY THE COUNTY OF PUTNAM.
  SECTION  TWO.  THIS  RESOLUTION  SHALL TAKE EFFECT AUGUST 10, 2012 AND
SHALL EXPIRE ON AUGUST 20, 2012, AND SHALL APPLY TO SALES MADE, SERVICES
RENDERED AND USES OCCURRING DURING SUCH PERIOD  OF  TIME  IN  ACCORDANCE
WITH  THE  APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216 AND
1217 OF THE NEW YORK TAX LAW.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15435-01-2

S7359A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10570A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S7359A (ACTIVE) - Bill Texts

view 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.

view 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.

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                    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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