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S04809 Summary:

Amd §1210, Tax L
Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 15 - 24, 2016 for clothing and footwear.
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S04809 Text:

                STATE OF NEW YORK
                               2015-2016 Regular Sessions
                    IN SENATE
                                     April 20, 2015
        Introduced  by  Sens.  MURPHY, SERINO -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and  Government Operations -- recommitted to the Committee on Investi-
          gations 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
          fifteenth and through August twenty-fourth, two thousand sixteen
          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 fifteenth, two  thousand  sixteen,  and  ending  August
    10  twenty-fourth,  two  thousand  sixteen,  by enacting a resolution in the
    11  form set forth in paragraph two of this subdivision not later than  July
    12  first,  two  thousand  sixteen.  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 sixteen, 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. 4809--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 15, 2016 and ending
     4  August 24, 2016, 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 15, 2016, 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 24, 2016.
    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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