Senate Bill S7349A

                            
                    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.