S T A T E   O F   N E W   Y O R K
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                                  305--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  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 four-
   teenth and through August twenty-third, two thousand eighteen
 
   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 EIGHTEEN, AND ENDING AUGUST
 TWENTY-THIRD, TWO THOUSAND EIGHTEEN, BY ENACTING  A  RESOLUTION  IN  THE
 FORM  SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN JULY
 FIRST, TWO THOUSAND EIGHTEEN. 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 EIGHTEEN, 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.
                                                            LBD02217-02-7

 S. 305--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 14, 2018 AND ENDING
 AUGUST 23, 2018, 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 14, 2018, 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, 2018.
   (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.