S T A T E   O F   N E W   Y O R K
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                                 4809--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 20, 2015
                               ___________

Introduced  by  Sens.  MURPHY, SERINO -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  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
  fifteenth and through August twenty-fourth, two thousand sixteen

  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 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 FIFTEENTH, TWO  THOUSAND  SIXTEEN,  AND  ENDING  AUGUST
TWENTY-FOURTH,  TWO  THOUSAND  SIXTEEN,  BY ENACTING A RESOLUTION IN THE
FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN  JULY
FIRST,  TWO  THOUSAND  SIXTEEN.  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 SIXTEEN, 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09882-03-6

              

S. 4809--A                          2

  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION  ONE.  FOR  THE  PERIOD  BEGINNING  AUGUST 15, 2016 AND ENDING
AUGUST 24, 2016, 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 15, 2016, 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 24, 2016.
  (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.