NY State Senate Bill S419

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

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Actions

view actions (2)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 06, 2023	reported and committed to finance
Jan 04, 2023	referred to investigations and government operations

Votes

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Feb 6, 2023 - Investigations and Government Operations committee Vote

S419

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Co-Sponsors

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) - Summary

Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2023 and no later than August 1, 2023; provides for the repeal of such provisions on January 1, 2024.

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:

Sections one amends subdivision (d) of section 1210 of the tax law to
allow for municipalities to adopt local legislation exempting clothing
and footwear that cost less than $110 per item or pair from state sales
taxes by August 1 of the current year.

Section two contains a severability clause. Section three provides the
effective date.

 
JUSTIFICATION:

New York State residents know too well the affects the COVID-19 pandem-
ics has had on their lives, impacting their health and the health of
their families, schooling, employment, businesses, and day-to-today
activities. As New Yorkers strive for normalcy in their lives, pandem-
ic-related supply chain issues continue to drive up the costs of fuels
and materials throughout the country. Additionally, Russia's invasion of
Ukraine on February 24, 2022 exacerbated these supply chain issues.

In the state budget, Governor Hochul and the legislature suspended the
collection of fuel sales taxes to combat rising costs. Following the
state's example, many municipalities followed suit. Many municipalities
can and want to do more to help the residents they serve. Benefitting
from additional state and federal funding and strong sales tax revenues,
local governments can temporarily decrease the cost of living for its
constituents by exempting certain clothing and footwear items from local
sales taxes. However, the current law severely limits local leaders'
abilities to adopt such policies, as the current statute only allows
municipalities to pass laws providing for such an exemption on March 1
of every year. During the winter months of January and February, local
governments were tirelessly managing the latest Omicron surge and should
not be penalized for putting the health and safety of their residents
first.

Now, the State Legislature has the opportunity to empower municipalities
to adopt this exemption before the new school year begins, lowering the

costs of items such as sneakers, jackets, diapers, eyeglasses, sports
uniforms, and school clothes.

 
PRIOR LEGISLATIVE HISTORY:

2021-22: S.9328 (Thomas) / A.10640 (Griffin) - Passed Senate.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state. Individual municipalities will have to perform their
own fiscal reviews when considering the clothing and footwear exemption.

 
EFFECTIVE DATE:
Immediate.

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.

                                                            LBD01925-01-3
 S. 419                              2
 
 of  subdivision  (a)  of  section eleven hundred fifteen of this chapter
 [or] MAY GO INTO EFFECT  NO  LATER  THAN  AUGUST  FIRST;  AND,  PROVIDED
 FURTHER,  THAT A LOCAL LAW, ORDINANCE OR RESOLUTION repealing [any such]
 THE  exemption  DESCRIBED  IN  PARAGRAPH  THIRTY  OF  SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER or a local law, ordinance
 or resolution providing for a refund or credit described in  subdivision
 (d) of section eleven hundred nineteen of this chapter or repealing such
 provision  so  provided must go into effect only on March first. No such
 local law, ordinance or resolution shall be effective unless a certified
 copy of such law, ordinance or resolution is  mailed  by  registered  or
 certified mail to the commissioner at the commissioner's office in Alba-
 ny  at  least  ninety  days prior to the date it is to become effective.
 However, the commissioner may waive and reduce such  ninety-day  minimum
 notice  requirement to a mailing of such certified copy by registered or
 certified mail within a period of not less than  thirty  days  prior  to
 such effective date if the commissioner deems such action to be consist-
 ent with the commissioner's duties under section twelve hundred fifty of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction provided for in section twelve hundred twenty-three of  this
 article  as  to  the  effective date of a tax and the notice requirement
 provided for therein are  applicable  and  have  not  been  waived,  the
 restriction  and  notice  requirement  in section twelve hundred twenty-
 three of this article shall also apply.
   § 2. Severability.  If any provision of this act or if any application
 thereof to any person or circumstance is held invalid, the remainder  of
 this  act  and  the  application  of  the provision to other persons and
 circumstances shall not be affected thereby.
   § 3. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on January 1, 2024.

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The New York State Senate

senate Bill S419

Sponsored By

Current Bill Status - In Senate Committee Finance Committee

Your Voice

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Votes

Feb 6, 2023 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Feb 6, 2023

Co-Sponsors

S419 (ACTIVE) - Details

S419 (ACTIVE) - Summary

S419 (ACTIVE) - Sponsor Memo

S419 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S419

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Sponsored By

Kevin Thomas

Current Bill Status - In Senate Committee Finance Committee

Your Voice

Actions

Votes

Feb 6, 2023 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Feb 6, 2023

Co-Sponsors

Pamela Helming

S419 (ACTIVE) - Details

S419 (ACTIVE) - Summary

S419 (ACTIVE) - Sponsor Memo

S419 (ACTIVE) - Bill Text download pdf

Comments