S T A T E O F N E W Y O R K
________________________________________________________________________
7306
2017-2018 Regular Sessions
I N A S S E M B L Y
April 21, 2017
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Introduced by M. of A. BYRNE -- read once and referred to the Committee
on Ways and Means
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 four-
teenth and through August twenty-third, two thousand seventeen
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 FOURTEENTH, TWO THOUSAND SEVENTEEN, AND ENDING AUGUST
TWENTY-THIRD, TWO THOUSAND SEVENTEEN, BY ENACTING A RESOLUTION IN THE
FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN JULY
FIRST, TWO THOUSAND SEVENTEEN. 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 SEVENTEEN, 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.
(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 14, 2017 AND ENDING
AUGUST 23, 2017, RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR CLOTHING AND FOOTWEAR EXEMPT FROM STATE SALES
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02217-01-7
A. 7306 2
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 14, 2017, 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 23, 2017.
(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.
§ 2. This act shall take effect immediately.