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

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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

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