S7359A-2011 - NY Senate Open Legislation - Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items

Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items.

Sponsor: BALL / Committee: WAYS AND MEANS
Law Section: Tax Law / Law: Amd S1210, Tax L

S7359A-2011 Actions

Jun 20, 2012: referred to ways and means
Jun 20, 2012: DELIVERED TO ASSEMBLY
Jun 20, 2012: PASSED SENATE
Jun 20, 2012: ORDERED TO THIRD READING CAL.1440
Jun 20, 2012: COMMITTEE DISCHARGED AND COMMITTED TO RULES
Jun 13, 2012: PRINT NUMBER 7359A
Jun 13, 2012: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
May 2, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S7359A-2011 Meetings

Rules: Jun 21, 2012

S7359A-2011 Calendars

Floor Calendar: Jun 20, 2012

S7359A-2011 Votes

VOTE: FLOOR VOTE: - Jun 20, 2012

Ayes (60): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Excused (2): Espaillat, Huntley

VOTE: COMMITTEE VOTE: - Rules - Jun 20, 2012

Ayes (23): Skelos, Alesi, Farley, Fuschillo, Hannon, Johnson, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Dilan, Hassell-Thompson, Krueger, Montgomery, Parker, Perkins, Smith, Stewart-Cousins
Ayes W/R (2): Larkin, Duane

S7359A-2011 Memo

BILL NUMBER:S7359A

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
taxable goods
and services, during the
period commencing on August tenth and through
August nineteenth, two
thousand twelve

PURPOSE:
The purpose of this legislation is to authorize the County of Putnam
to grant exemption from all county sales and use taxes from August
10th - 19th for clothing and footwear under $110.

SUMMARY OF PROVISIONS:
Section One - amends the tax law is amended by adding a new section
1225 to read as follows:

Section 1225: Not withstanding 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 tenth, two thousand
twelve through August nineteenth, two thousand twelve.

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:
New legislation.

FISCAL IMPLICATIONS:
See Local Fiscal Impact Note.

EFFECTIVE DATE:


This act shall take effect immediately.

S7359A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 7359--A
 I N  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  --  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
 taxable  goods  and  services,  during the period commencing on August
 tenth and through August nineteenth, two thousand twelve
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. The tax law is amended by adding a new section 1225 to read
 as follows:

 

S  1225.  SALES  TAX  EXEMPTION.  NOTWITHSTANDING ANY OTHER LAW TO THE
 CONTRARY, THE COUNTY OF PUTNAM MAY ELECT TO EXEMPT PURCHASES OF CLOTHING
 AND FOOTWEAR FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR  CONTRACTED
 TO  BE  GIVEN IS LESS THAN ONE HUNDRED TEN DOLLARS PER ARTICLE OF CLOTH
 ING, 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 TENTH, TWO THOUSAND TWELVE THROUGH
 AUGUST NINETEENTH, TWO THOUSAND TWELVE.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15435-05-2

S7359A-2011: Authorizes the county of Putnam to grant exemption from county sales and use taxes during the period August 10 - 19, 2012 for certain items