S T A T E O F N E W Y O R K
________________________________________________________________________
682
2021-2022 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 6, 2021
___________
Introduced by M. of A. D. ROSENTHAL, STERN, GRIFFIN, SEAWRIGHT, DeSTEFA-
NO, COLTON, J. M. GIGLIO, THIELE -- read once and referred to the
Committee on Ways and Means
AN ACT in relation to suspending the collection and payment of sales tax
on purchases of two hundred fifty dollars or less by small businesses
and local municipalities for a period of three months as a result of
the negative impact of COVID-19
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any provision of law or regulation to the
contrary, for a duration of three months from the effective date of this
act small businesses as well as local municipalities throughout the
state shall suspend the collection of sales tax and shall be exempt from
the payment of any sales tax on purchases of two hundred fifty dollars
or less. Such suspension of the collection and payment of sales tax
shall not apply to the sale of alcoholic beverages and tobacco products.
For the purposes of this act, "small business" shall mean a business
which is resident in the state, independently owned and operated and
employs one hundred or less persons.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03364-01-1