Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 15 - 24, 2014 for clothing and footwear.
TITLE OF BILL: 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 fourteen
PURPOSES: The purpose of this legislation is to authorize the County of Putnam to grant exemption from all county sales and use taxes from August 16th - 25th for clothing and footwear under $110.
SUMMARY OF PROVISIONS:
Section One - amends the tax law by adding a new subdivision (q) to section 1210 to read as follows:
Notwithstanding any other law to the contrary, the county of Putnam may elect to exempt purchases of clothing and footwear for which the receipt of consideration given or contracted to be given is less than one hundred ten dollars per article of clothing, per pair of shoes or other articles of footwear or per item used or consumed to make or repair such clothing and which becomes a physical component part of such clothing, sold within the county from any sales and compensating use taxes imposed pursuant to part one of this article during the period commencing August sixteenth, two thousand thirteen through August twenty-fifth, two thousand fourteen.
Section 2. This act shall take effect immediately.
JUSTIFICATION: Many States provide taxpayers with tax free events ranging from a weekend to one week. Such tax free events are popular with taxpayers, and to local retailers who welcome the additional business. In Tennessee, the increase in retail sales has been so high that many stores have extended their hours, States such as Maryland, Tennessee, South Carolina, Florida and Alabama empower their counties to exempt county sales tax from certain items.
This legislation provides the County of Putnam with the legal authority to exempt taxes as described in the summary above. The timing is designed to provide sorely needed financial relief for parents of school-aged children who are purchasing clothing and footwear for the approaching school year.
LEGISLATIVE HISTORY: 06/20/12 Referred to ways and means
FISCAL IMPLICATIONS: See Local Fiscal Impact Note.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 3878--B 2013-2014 Regular Sessions IN SENATE February 26, 2013 ___________Introduced by Sens. BALL, GIPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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 commit- tee 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 fourteen THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 1210 of the tax law is amended by adding a new subdivision (q) to read as follows: (Q) NOTWITHSTANDING ANY PROVISION OF STATE OR LOCAL LAW, ORDINANCE OR RESOLUTION TO THE CONTRARY: (1) THE COUNTY OF PUTNAM IS HEREBY AUTHORIZED TO EXEMPT FROM THE TAXES IT IMPOSES PURSUANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF THIS SECTION, CLOTHING AND FOOTWEAR AS DESCRIBED IN PARAGRAPH THIRTY OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER FOR THE PERIOD BEGINNING AUGUST FIFTEENTH, TWO THOUSAND FOURTEEN, AND ENDING AUGUST TWENTY-FOURTH, TWO THOUSAND FOURTEEN, BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN JULY FIRST, TWO THOUSAND FOURTEEN. SUCH RESOLUTION SHALL NOT BE EFFECTIVE UNLESS SUCH COUNTY MAILS A CERTIFIED COPY OF THE RESOLUTION BY CERTIFIED OR REGISTERED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY NOT LATER THAN JULY FIRST, TWO THOUSAND FOURTEEN, AND THE COUNTY ALSO FILES CERTIFIED COPIES OF SUCH RESOLUTION WITH THE COUNTY CLERK OFEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07359-04-4 S. 3878--B 2
THE COUNTY OF PUTNAM, THE SECRETARY OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE DATE THE RESOLUTION IS ENACTED. (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF LOCAL LEGISLATIVE BODY) AS FOLLOWS: SECTION ONE. FOR THE PERIOD BEGINNING AUGUST 15, 2014 AND ENDING AUGUST 24, 2014, RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR CLOTHING AND FOOTWEAR EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH 30 OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE EXEMPT FROM THE SALES AND COMPENSATING USE TAXES IMPOSED BY THIS JURISDICTION. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT AUGUST 15, 2014, AND SHALL APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106 AND 1217 OF THE TAX LAW AND SHALL CEASE TO APPLY WITH REGARD TO SALES MADE AND USES OCCURRING ON OR AFTER AUGUST 24, 2014. (3) IF THE COUNTY OF PUTNAM ADOPTS THE RESOLUTION AUTHORIZED BY THIS SUBDIVISION, THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED NINE OF THIS CHAPTER IN SUCH COUNTY SHALL NOT BE AFFECTED AND THE PROVISIONS OF SUBDIVISION (G) OF SUCH SECTION ELEVEN HUNDRED NINE SHALL NOT APPLY TO THE EXEMPTION AUTHORIZED BY THIS SUBDIVISION. S 2. This act shall take effect immediately.