|SAME AS||SAME AS A07306|
|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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STATE OF NEW YORK ________________________________________________________________________ 305 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 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. LBD02217-01-7S. 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.