Bill Text: NY A10640 | 2021-2022 | General Assembly | Introduced
Bill Title: Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2022 and no later than August 1, 2022; provides for the repeal of such provisions on January 1, 2023.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-07-06 - referred to ways and means [A10640 Detail]
Download: New_York-2021-A10640-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10640 IN ASSEMBLY July 6, 2022 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Griffin) -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing municipalities to adopt a sales tax exemption for clothing and footwear after March first, two thousand twenty-two; and providing for the repeal of such provisions upon expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (d) of section 1210 of the tax law, as amended 2 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to 3 read as follows: 4 (d) A local law, ordinance or resolution imposing any tax pursuant to 5 this section, increasing or decreasing the rate of such tax, repealing 6 or suspending such tax, exempting from such tax the energy sources and 7 services described in paragraph three of subdivision (a) or of subdivi- 8 sion (b) of this section or changing the rate of tax imposed on such 9 energy sources and services or providing for the credit or refund 10 described in clause six of subdivision (a) of section eleven hundred 11 nineteen of this chapter, or electing or repealing the exemption for 12 residential solar equipment and electricity in subdivision (ee) of 13 section eleven hundred fifteen of this article, or the exemption for 14 commercial solar equipment and electricity in subdivision (ii) of 15 section eleven hundred fifteen of this article, or electing or repealing 16 the exemption for commercial fuel cell electricity generating systems 17 equipment and electricity generated by such equipment in subdivision 18 (kk) of section eleven hundred fifteen of this article must go into 19 effect only on one of the following dates: March first, June first, 20 September first or December first; provided, that a local law, ordinance 21 or resolution providing for the exemption described in paragraph thirty 22 of subdivision (a) of section eleven hundred fifteen of this chapter 23 [or] may go into effect no later than August first; and, provided 24 further, that a local law, ordinance or resolution repealing [any such] 25 the exemption described in paragraph thirty of subdivision (a) of 26 section eleven hundred fifteen of this chapter or a local law, ordinance EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15902-01-2A. 10640 2 1 or resolution providing for a refund or credit described in subdivision 2 (d) of section eleven hundred nineteen of this chapter or repealing such 3 provision so provided must go into effect only on March first. No such 4 local law, ordinance or resolution shall be effective unless a certified 5 copy of such law, ordinance or resolution is mailed by registered or 6 certified mail to the commissioner at the commissioner's office in Alba- 7 ny at least ninety days prior to the date it is to become effective. 8 However, the commissioner may waive and reduce such ninety-day minimum 9 notice requirement to a mailing of such certified copy by registered or 10 certified mail within a period of not less than thirty days prior to 11 such effective date if the commissioner deems such action to be consist- 12 ent with the commissioner's duties under section twelve hundred fifty of 13 this article and the commissioner acts by resolution. Where the 14 restriction provided for in section twelve hundred twenty-three of this 15 article as to the effective date of a tax and the notice requirement 16 provided for therein are applicable and have not been waived, the 17 restriction and notice requirement in section twelve hundred twenty- 18 three of this article shall also apply. 19 § 2. Severability. If any provision of this act or if any application 20 thereof to any person or circumstance is held invalid, the remainder of 21 this act and the application of the provision to other persons and 22 circumstances shall not be affected thereby. 23 § 3. This act shall take effect immediately and shall expire and be 24 deemed repealed on January 1, 2023.