|SAME AS||No Same As|
|Amd §1210, Tax L|
|Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 14 - 23, 2018 for clothing and footwear.|
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STATE OF NEW YORK ________________________________________________________________________ 305--A 2017-2018 Regular Sessions IN SENATE (Prefiled) January 4, 2017 ___________ Introduced by Sen. MURPHY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 four- teenth and through August twenty-third, two thousand eighteen The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1210 of the tax law is amended by adding a new 2 subdivision (p) to read as follows: 3 (p) Notwithstanding any provision of state or local law, ordinance or 4 resolution to the contrary: 5 (1) The county of Putnam is hereby authorized to exempt from the taxes 6 it imposes pursuant to paragraph one of subdivision (a) of this section, 7 clothing and footwear as described in paragraph thirty of subdivision 8 (a) of section eleven hundred fifteen of this chapter for the period 9 beginning August fourteenth, two thousand eighteen, and ending August 10 twenty-third, two thousand eighteen, by enacting a resolution in the 11 form set forth in paragraph two of this subdivision not later than July 12 first, two thousand eighteen. Such resolution shall not be effective 13 unless such county mails a certified copy of the resolution by certified 14 or registered mail to the commissioner at the commissioner's office in 15 Albany not later than July first, two thousand eighteen, and the county 16 also files certified copies of such resolution with the county clerk of 17 the county of Putnam, the secretary of state and the state comptroller 18 within five days after the date the resolution is enacted. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02217-02-7S. 305--A 2 1 (2) Form of Resolution: Be it enacted by the (insert proper title of 2 local legislative body) as follows: 3 Section one. For the period beginning August 14, 2018 and ending 4 August 23, 2018, receipts from sales of and consideration given or 5 contracted to be given for clothing and footwear exempt from state sales 6 and compensating use taxes pursuant to paragraph 30 of subdivision (a) 7 of section 1115 of the tax law shall also be exempt from the sales and 8 compensating use taxes imposed by this jurisdiction. 9 Section two. This resolution shall take effect August 14, 2018, and 10 shall apply to sales made and uses occurring on and after that date in 11 accordance with the applicable transitional provisions in sections 1106 12 and 1217 of the tax law and shall cease to apply with regard to sales 13 made and uses occurring on or after August 23, 2018. 14 (3) If the county of Putnam adopts the resolution authorized by this 15 subdivision, the taxes imposed by section eleven hundred nine of this 16 chapter in such county shall not be affected and the provisions of 17 subdivision (g) of such section eleven hundred nine shall not apply to 18 the exemption authorized by this subdivision. 19 § 2. This act shall take effect immediately.