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A06078 Summary:

COSPNSRArroyo, Miller MG, Fall, Seawright
MLTSPNSRCook, Englebright, Simon
Add Art 29-D §§1299-M - 1299-V, Tax L
Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.
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A06078 Memo:

submitted in accordance with Assembly Rule III, Sec 1(f)
SPONSOR: Carroll
  TITLE OF BILL: An act to amend the tax law, in relation to adding a surcharge on online delivery transactions within the city of New York   PURPOSE OR GENERAL IDEA OF BILL: This bill would add a $3 dollar per transaction fee on online deliveries in New York City with the revenue raised being directed to the MTA to pay for subway and bus improvements.   SUMMARY OF PROVISIONS: Section 1 adds Article 29-D to the tax law to establish a delivery surcharge of $3 per delivery with exemptions for essential medical supplies, food deliveries and for those using supplemental nutrition assistance program, special supplemental nutrition for women, infants and children and any other successor program. Article 29 describes in detail definitions, imposition of tax, liability of surcharge, registra- tion, returns and payment of surcharge, records to be kept, secrecy of returns and reports, practice and procedure, deposit and disposition of revenue, cooperation by regulatory agencies. Section 2 sets effective date.   JUSTIFICATION: There are on average 1.5 million packages delivered daily across New York City. There's no incentive to ship smart by consolidating packages and as a result our streets are choked with congestion and all of this waste is a burden on our environment. Adding a $3 convenience charge on all except essential medical supplies and food deliveries in NYC will help to decrease congestion and provide a sizable additional revenue stream to the help fund and fix the subway and bus system in New York City.   PRIOR LEGISLATIVE HISTORY: None.   DIFFERENCES BETWEEN ORIGINAL AND AMENDED VERSIONS: There is an exception included in the amended version so that deliveries of essential medical supplies or of food are not imposed with an addi- tional surcharge of 3 dollars for each delivery transaction. There is also an exception to include SNAP and WIC recipients.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Estimated projected revenue: $300 Million annually.   EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
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