What's happening
The bill allows Putnam County to offer a sales tax exemption on clothing and footwear from August 14 to August 23, 2017.
Why it matters
Gives Putnam County the flexibility to reduce the cost of back-to-school shopping. for families by allowing a limited-time exemption from county sales tax on clothing and footwear, potentially easing financial pressure during a key shopping period.
Requires proactive action and administrative compliance by the county. , including passing a local resolution and filing certified copies with multiple state and local officials by specific deadlines, ensuring transparency and record-keeping.
Specifically ties the county exemption to items already exempt from state sales tax. , preventing confusion and ensuring consistency in what qualifies for the temporary local exemption.
Clarifies that other state-imposed taxes remain unaffected. , meaning the exemption is strictly limited to certain county-level taxes and does not alter broader tax structures or special taxes authorized elsewhere in state law.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Suspend Sales Tax on Clothes
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Enacting clause stricken
- Referred to ways and means
- Referred to ways and means
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7306
2017-2018 Regular Sessions
IN ASSEMBLY
April 21, 2017
Introduced by M. of A. BYRNE -- read once and referred to the Committee on Ways and Means
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 fourteenth and through August twenty-third, two thousand seventeen
The People of the State of New York, represented in Senate and Assembly, 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 seventeen, and ending August twenty-third, two thousand seventeen, by enacting a resolution in the form set forth in paragraph two of this subdivision not later than July first, two thousand seventeen. 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 seventeen, 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.
(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, 2017 and ending August 23, 2017, receipts from sales of and consideration given or contracted to be given for clothing and footwear exempt from state sales
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02217-01-7
A. 7306 2
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, 2017, 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, 2017.
(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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.