Extends the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax from November 30, 2025 to November 30, 2027.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7444
SPONSOR: DiPietro TITLE OF BILL:
An act to amend the tax law, in relation to extending the expiration of
the authorization to the county of Wyoming to impose an additional one
percent sales and compensating use tax
PURPOSE OR GENERAL IDEA OF BILL:
This bill would allow Wyoming County to continue to add an additional
one percent to their sales tax to meet operating costs of the county
government.
SUMMARY OF PROVISIONS:
Extends the expiration of the authorization to the county of Wyoming to
impose an additional one percent sales tax to the present three percent
rate until November 30, 2027
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
Click here to enter text.
JUSTIFICATION:
This legislation authorizes Wyoming County to continue this increase to
support county government expenses
PRIOR LEGISLATIVE HISTORY:
2025: New Bill
2023: Chapter 233 of 2023
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:'
None
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
7444
2025-2026 Regular Sessions
IN ASSEMBLY
March 28, 2025
___________
Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the expiration of
the authorization to the county of Wyoming to impose an additional one
percent sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 233 of the laws of
3 2023, is amended to read as follows:
4 (6) the county of Wyoming is hereby further authorized and empowered
5 to adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is one percent additional to the three percent
7 rate authorized above in this paragraph for such county for the period
8 beginning September first, nineteen hundred ninety-two and ending Novem-
9 ber thirtieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10462-01-5
