Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items.
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 all taxable goods and services, except automotive fuel and motor vehicles, during the period commencing on August tenth and ending on August twentieth, two thousand twelve
PURPOSE: This legislation will authorize the county of Putnam to grant exemption from all county sales and use taxes during the period August 10-19, 2012, except automotive fuel and vehicles.
SUMMARY OF PROVISIONS: Section One - amends section 1210 of the tax law by adding the county of Putnam, acting through its county legislature, is hereby authorized and empowered to elect to exempt from all taxes imposed in such county pursuant to this section all goods and services, except motor vehicles and automotive fuel, as defined in clause (A) of subparagraph (ii) of paragraph four of subdivision (b) of section eleven hundred one of this chapter, during the period commencing on August tenth and ending on August twentieth, two thousand twelve, by enacting a resolution in the form set forth in paragraph two of this subdivision.
Section One - will form a resolution enacted by the Putnam county legislature. Section one, receipts from sales of and consideration given or contracted to be given for all goods and services, except motor vehicles and automotive fuel, shall be exempt from sales and compensating use taxes imposed by the county of Putnam. Section two, this resolution shall take effect August 10, 2012 and shall expire on August 20, 2012, and shall apply to sales made, services rendered and uses occurring during such period of time in accordance with the applicable transitional provisions in sections 1106, 1216 and 1217 of the New York tax law.
Section Two - this act call take effect immediately.
JUSTIFICATION: This legislation will give Putnam county a tax break from all county taxes besides fuel and vehicles a week before school starts.
LEGISLATIVE HISTORY: This is a new bill.
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 7359 IN SENATE May 2, 2012 ___________Introduced by Sen. BALL -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to authorizing the county of Putnam to exempt from county sales and compensating use taxes all taxable goods and services, except automotive fuel and motor vehicles, during the period commencing on August tenth and ending on August twentieth, two thousand twelve 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 (p) to read as follows: (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- NANCE OR RESOLUTION TO THE CONTRARY: (1) THE COUNTY OF PUTNAM, ACTING THROUGH ITS COUNTY LEGISLATURE, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO EXEMPT FROM ALL TAXES IMPOSED IN SUCH COUNTY PURSUANT TO THIS SECTION ALL GOODS AND SERVICES, EXCEPT MOTOR VEHICLES AND AUTOMOTIVE FUEL, AS DEFINED IN CLAUSE (A) OF SUBPARAGRAPH (II) OF PARAGRAPH FOUR OF SUBDIVISION (B) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER, DURING THE PERIOD COMMENCING ON AUGUST TENTH AND ENDING ON AUGUST TWENTIETH, TWO THOUSAND TWELVE, BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION. (2) FORM OF RESOLUTION: BE IT ENACTED BY THE PUTNAM COUNTY LEGISLATURE AS FOLLOWS: SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR ALL GOODS AND SERVICES, EXCEPT MOTOR VEHICLES AND AUTOMOTIVE FUEL, SHALL BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED BY THE COUNTY OF PUTNAM. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT AUGUST 10, 2012 AND SHALL EXPIRE ON AUGUST 20, 2012, AND SHALL APPLY TO SALES MADE, SERVICES RENDERED AND USES OCCURRING DURING SUCH PERIOD OF TIME IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15435-01-2