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Assembly Bill A3079

2021-2022 Legislative Session

Relates to imposing an additional two percent sales tax on certain retail sales

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Archive: Last Bill Status - In Assembly Committee

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2021-A3079 (ACTIVE) - Details

See Senate Version of this Bill:
S1910
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1105-C, amd §1148, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A9650, S7634
2023-2024: A537, S336
2025-2026: S6635

2021-A3079 (ACTIVE) - Summary

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

2021-A3079 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3079
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2021
                                ___________
 
 Introduced  by  M.  of A. EPSTEIN, GOTTFRIED, CRUZ, SIMON, GLICK, REYES,
   BARRON -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to imposing an  additional  two
   percent sales tax on certain retail sales
 
   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  1105-C  to
 read as follows:
   §  1105-C.  ADDITIONAL SALES TAX ON CERTAIN RETAIL SALES. (A) NOTWITH-
 STANDING ANY OTHER PROVISIONS OF THIS ARTICLE, ON AND AFTER JUNE  FIRST,
 TWO THOUSAND TWENTY-ONE, THERE IS HEREBY IMPOSED AND SHALL BE PAID A TAX
 OF  TWO  PERCENT  UPON  THE  RECEIPTS FROM EVERY RETAIL SALE OF TANGIBLE
 PERSONAL PROPERTY OF:
   (1) MOTOR VEHICLES SOLD FOR OVER SEVENTY  THOUSAND  DOLLARS  EXCLUDING
 COMMERCIAL VEHICLES AND ELECTRIC VEHICLES;
   (2) JEWELRY SOLD FOR OVER FIVE THOUSAND DOLLARS; AND
   (3)  ANY  ARTICLE  OF  CLOTHING  OR FOOTWEAR INTENDED TO BE WORN ON OR
 ABOUT THE HUMAN BODY, ANY HANDBAG, LUGGAGE, UMBRELLA,  WALLET  OR  WATCH
 SOLD FOR OVER ONE THOUSAND DOLLARS.
   (B)  THE  TAX  IMPOSED  BY SUBDIVISION (A) OF THIS SECTION SHALL BE IN
 ADDITION TO THE TAX IMPOSED ON SUCH RECEIPTS PURSUANT TO SECTION  ELEVEN
 HUNDRED FIVE OF THIS ARTICLE.
   §  2.  Section 1148 of the tax law is amended by adding a new subdivi-
 sion (d) to read as follows:
   (D) PROVIDED, HOWEVER, BEFORE FUNDS ARE DISTRIBUTED PURSUANT TO SUBDI-
 VISION (A), (B) OR (C) OF THIS SECTION, (1) FIFTY PERCENT OF ALL  TAXES,
 INTEREST  AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER PURSU-
 ANT TO SECTION ELEVEN HUNDRED FIVE-C OF THIS ARTICLE SHALL BE  DEPOSITED
 TO  THE CREDIT OF THE STATE UNIVERSITY OF NEW YORK AND (2) FIFTY PERCENT
 OF ALL TAXES, INTEREST  AND  PENALTIES  COLLECTED  OR  RECEIVED  BY  THE
 COMMISSIONER  PURSUANT  TO SECTION ELEVEN HUNDRED FIVE-C OF THIS ARTICLE
 SHALL BE DEPOSITED TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK.
   § 3. This act shall take effect immediately.

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