NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7664
SPONSOR: Bendett TITLE OF BILL:
An act to amend the tax law, in relation to extending the authority of
the county of Columbia to impose an additional rate of sales and compen-
sating use tax
PURPOSE:
This legislation will extend the authorization for Columbia County to
impose an additional sales and compensating use tax for an additional
two years.
SUMMARY OF PROVISIONS:
Section one amends clause 21 of subparagraph (i) of section 1210 of the
tax law to extend the authorization for Columbia County to impose an
additional sales and compensating use tax until November 30th, 2027.
Section two states the effective date.
EXISTING LAW:
The current authorization to impose an additional sales and compensating
use tax in clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law is set to expire on November 30th, 2025.
JUSTIFICATION:
The Columbia County Legislature passed Resolution 94-2025 on March 12,
2025, requesting that the New York State Legislature introduce and pass
a bill to authorize the County to continue to impose an additional one
percent sales and compensating use tax for the period through November
30, 2027.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
None to state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7664
2025-2026 Regular Sessions
IN ASSEMBLY
April 4, 2025
___________
Introduced by M. of A. BENDETT -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authority of
the county of Columbia to impose an additional rate of 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 21 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 263 of the laws of
3 2023, is amended to read as follows:
4 (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
9 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.
LBD11430-01-5
