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S00305 Summary:

Amd 1210, Tax L
Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 14 - 23, 2018 for clothing and footwear.
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S00305 Text:

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                    IN SENATE
                                     January 4, 2017
        Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- recommitted to the Committee on Investigations  and
          Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        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 four-
          teenth and through August twenty-third, two thousand eighteen
          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  fourteenth,  two thousand eighteen, and ending August
    10  twenty-third, two thousand eighteen, by enacting  a  resolution  in  the
    11  form  set forth in paragraph two of this subdivision not later than July
    12  first, two thousand eighteen. 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 eighteen, 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.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 305--A                           2
     1    (2)  Form  of Resolution: Be it enacted by the (insert proper title of
     2  local legislative body) as follows:
     3    Section  one.  For  the  period  beginning  August 14, 2018 and ending
     4  August 23, 2018, receipts from  sales  of  and  consideration  given  or
     5  contracted to be given for clothing and footwear exempt from state sales
     6  and  compensating  use taxes pursuant to paragraph 30 of subdivision (a)
     7  of section 1115 of the tax law shall also be exempt from the  sales  and
     8  compensating use taxes imposed by this jurisdiction.
     9    Section  two.  This  resolution shall take effect August 14, 2018, and
    10  shall apply to sales made and uses occurring on and after that  date  in
    11  accordance  with the applicable transitional provisions in sections 1106
    12  and 1217 of the tax law and shall cease to apply with  regard  to  sales
    13  made and uses occurring on or after August 23, 2018.
    14    (3)  If  the county of Putnam adopts the resolution authorized by this
    15  subdivision, the taxes imposed by section eleven hundred  nine  of  this
    16  chapter  in  such  county  shall  not  be affected and the provisions of
    17  subdivision (g) of such section eleven hundred nine shall not  apply  to
    18  the exemption authorized by this subdivision.
    19    § 2. This act shall take effect immediately.
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