New York State Assembly

Bill No.:  

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

---

S00035 Summary:

BILL NO	S00035
SAME AS	SAME AS A00682
SPONSOR	LIU
COSPNSR
MLTSPNSR
Suspends the collection and payment of sales tax by small businesses and local municipalities on purchases of two hundred fifty dollars or less for a period of three months as a result of the negative impact of COVID-19.

Go to top    

---

S00035 Actions:

BILL NO	S00035
01/06/2021	REFERRED TO BUDGET AND REVENUE
01/05/2022	REFERRED TO BUDGET AND REVENUE

Go to top

---

S00035 Committee Votes:

Go to top

---

S00035 Floor Votes:

Go to top

---

S00035 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           35
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 6, 2021
                                       ___________
 
        Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
 
        AN ACT in relation to suspending the collection and payment of sales tax
          on purchases of two hundred fifty dollars or less by small  businesses
          and  local  municipalities for a period of three months as a result of
          the negative impact of COVID-19
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Notwithstanding any provision of law or regulation to the
     2  contrary, for a duration of three months from the effective date of this
     3  act small businesses as well  as  local  municipalities  throughout  the
     4  state shall suspend the collection of sales tax and shall be exempt from
     5  the  payment  of any sales tax on purchases of two hundred fifty dollars
     6  or less.  Such suspension of the collection and  payment  of  sales  tax
     7  shall not apply to the sale of alcoholic beverages and tobacco products.
     8  For  the  purposes  of  this act, "small business" shall mean a business
     9  which is resident in the state, independently  owned  and  operated  and
    10  employs one hundred or less persons.
    11    § 2. This act shall take effect immediately.
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03364-01-1

Go to top