Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 06, 2023 | reported and committed to finance |
Jan 04, 2023 | referred to investigations and government operations |
senate Bill S419
Sponsored By
Kevin Thomas
(D) 6th Senate District
Current Bill Status - In Senate Committee Finance Committee
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Your Voice
Actions
Votes
Co-Sponsors
Pamela Helming
(R, C, IP) 54th Senate District
S419 (ACTIVE) - Details
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1210, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
S9328
S419 (ACTIVE) - Sponsor Memo
BILL NUMBER: S419 SPONSOR: THOMAS TITLE OF BILL: An act to amend the tax law, in relation to authorizing municipalities to adopt a sales tax exemption for clothing and footwear after March first; and providing for the repeal of such provisions upon expiration thereof PURPOSE OR GENERAL IDEA OF BILL: This bill would amend the tax law to authorize municipalities to adopt local legislation to provide an exemption for the collection of local sales taxes for clothing and footwear that cost less than $110 per item or per pair by August 1 of the current year. Currently, the law only allows municipalities to adopt such local legislation on March 1 of each year. New York State adopted legislation exempting clothing and footwear that cost less than $110 per item or pair from state sales taxes in 2006. SUMMARY OF PROVISIONS:
S419 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 419 2023-2024 Regular Sessions I N S E N A T E (PREFILED) January 4, 2023 ___________ Introduced by Sens. THOMAS, HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to authorizing municipalities to adopt a sales tax exemption for clothing and footwear after March first; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (d) of section 1210 of the tax law, as amended by section 4 of part WW of chapter 60 of the laws of 2016, is amended to read as follows: (d) A local law, ordinance or resolution imposing any tax pursuant to this section, increasing or decreasing the rate of such tax, repealing or suspending such tax, exempting from such tax the energy sources and services described in paragraph three of subdivision (a) or of subdivi- sion (b) of this section or changing the rate of tax imposed on such energy sources and services or providing for the credit or refund described in clause six of subdivision (a) of section eleven hundred nineteen of this chapter, or electing or repealing the exemption for residential solar equipment and electricity in subdivision (ee) of section eleven hundred fifteen of this article, or the exemption for commercial solar equipment and electricity in subdivision (ii) of section eleven hundred fifteen of this article, or electing or repealing the exemption for commercial fuel cell electricity generating systems equipment and electricity generated by such equipment in subdivision (kk) of section eleven hundred fifteen of this article must go into effect only on one of the following dates: March first, June first, September first or December first; provided, that a local law, ordinance or resolution providing for the exemption described in paragraph thirty EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.