Bill Text: NY A07205 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 15 - 24, 2016 for clothing and footwear.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2016-06-15 - held for consideration in ways and means [A07205 Detail]

Download: New_York-2015-A07205-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         7205--A
                               2015-2016 Regular Sessions
                   IN ASSEMBLY
                                     April 28, 2015
                                       ___________
        Introduced  by  M. of A. KATZ -- read once and referred to the Committee
          on Ways and Means -- recommitted to the Committee on Ways and Means in
          accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee
        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
          fifteenth and through August twenty-fourth, two thousand sixteen
          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 fifteenth, two  thousand  sixteen,  and  ending  August
    10  twenty-fourth,  two  thousand  sixteen,  by enacting a resolution in the
    11  form set forth in paragraph two of this subdivision not later than  July
    12  first,  two  thousand  sixteen.  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 sixteen, 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.
                                                                   LBD09882-02-6
        A. 7205--A                          2
     1    Section  one.  For  the  period  beginning  August 15, 2016 and ending
     2  August 24, 2016, 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  15,  2016,  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 24, 2016.
    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.