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S00305 Summary:

Amd 1210, Tax L
Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 14 - 23, 2017 for clothing and footwear.
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S00305 Text:

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                    IN SENATE
                                     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
        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 seventeen
          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 seventeen, and  ending  August
    10  twenty-third,  two  thousand  seventeen, by enacting a resolution in the
    11  form set forth in paragraph two of this subdivision not later than  July
    12  first,  two  thousand  seventeen. 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 seventeen, 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.
    19    (2)  Form  of Resolution: Be it enacted by the (insert proper title of
    20  local legislative body) as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 305                              2
     1    Section one. For the period  beginning  August  14,  2017  and  ending
     2  August  23,  2017,  receipts  from  sales  of and consideration given or
     3  contracted to be given for clothing and footwear exempt from state sales
     4  and compensating use taxes pursuant to paragraph 30 of  subdivision  (a)
     5  of  section  1115 of the tax law shall also be exempt from the sales and
     6  compensating use taxes imposed by this jurisdiction.
     7    Section two. This resolution shall take effect August  14,  2017,  and
     8  shall  apply  to sales made and uses occurring on and after that date in
     9  accordance with the applicable transitional provisions in sections  1106
    10  and  1217  of  the tax law and shall cease to apply with regard to sales
    11  made and uses occurring on or after August 23, 2017.
    12    (3) If the county of Putnam adopts the resolution authorized  by  this
    13  subdivision,  the  taxes  imposed by section eleven hundred nine of this
    14  chapter in such county shall not  be  affected  and  the  provisions  of
    15  subdivision  (g)  of such section eleven hundred nine shall not apply to
    16  the exemption authorized by this subdivision.
    17    § 2. This act shall take effect immediately.
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