NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6688
SPONSOR: Blankenbush TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county of
Jefferson to impose additional sales tax
PURPOSE OR GENERAL IDEA OF BILL:
Extends Jefferson County's authority to impose additional sales and
compensating use taxes.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 - Amends clause 37 of subparagraph (i) of the opening para-
graph of section 1210 of the tax law, as amended by chapter 258 of the
laws of 2023, to allow Jefferson County to impose an additional one
percent sales tax.
Section 2 - Provides the effective date.
JUSTIFICATION:
The county of Jefferson has requested this legislation.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6688
2025-2026 Regular Sessions
IN ASSEMBLY
March 7, 2025
___________
Introduced by M. of A. BLANKENBUSH -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Jefferson to impose additional sales tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 258 of the laws of
3 2023, is amended to read as follows:
4 (37) the county of Jefferson is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate which is one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning December first, two thousand fifteen, and
9 ending November 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.
LBD10777-01-5
