New York A 4590: Enacts the accessible electronic information act

Bill Text

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A04590 Summary:

BILL NOA04590 

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SAME ASNo Same As

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SPONSORCarroll R

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COSPNSR

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MLTSPNSR

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Add Art 30-C §§1350 - 1359, Tax L

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Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

Go to top A04590 Actions:

BILL NOA04590 

&nbsp

02/04/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04590 Committee&nbspVotes:

Go to topA04590 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA04590 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4590

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 4, 2025
 ___________

 Introduced by M. of A. R. CARROLL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to adding a surcharge on online
 delivery transactions within the city of New York

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new article 30-C to read
 2 as follows:

 3 ARTICLE 30-C
 4 DELIVERY SURCHARGE
 5 Section 1350. Definitions.
 6 1351. Imposition of tax.
 7 1352. Liability for surcharge.
 8 1353. Registration.
 9 1354. Returns and payment of surcharge.
 10 1355. Records to be kept.
 11 1356. Secrecy of returns and reports.
 12 1357. Practice and procedure.
 13 1358. Deposit and disposition of revenue.
 14 1359. Cooperation by regulatory agencies.
 15 § 1350. Definitions. (a) "Person" means an individual, partnership,
 16 limited liability company, society, association, joint stock company,
 17 corporation, estate, receiver, trustee, assignee, referee or any other
 18 person acting in a fiduciary or representative capacity, whether
 19 appointed by a court or otherwise, any combination of individuals and
 20 any other form of unincorporated enterprise owned or conducted by two or
 21 more persons.
 22 (b) "Delivery transaction" means a transaction that results in the
 23 delivery of any item purchased online to the purchaser.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07627-01-5

 A. 4590 2

 1 (c) "Purchaser" means the person receiving the item in the delivery
 2 transaction.
 3 § 1351. Imposition of tax. In addition to any other tax or assessment
 4 imposed by this chapter or other law, there is hereby imposed, beginning
 5 on January first, two thousand twenty-seven, a surcharge on all delivery
 6 transactions of three dollars for each delivery transaction where the
 7 delivery is made within the city of New York, except for deliveries of:
 8 (a) drugs and medicines intended for use, internally or externally, in
 9 the cure, mitigation, treatment or prevention of illnesses or disease in
 10 human beings, medical equipment, including component parts thereof, and
 11 supplies required for such use or to correct or alleviate physical inca-
 12 pacity, and products consumed by humans for the preservation of health
 13 but not including cosmetics or toilet articles notwithstanding the pres-
 14 ence of medicinal ingredients therein or medical equipment, including
 15 component parts thereof, and supplies, other than such drugs and medi-
 16 cines, purchased at retail for use in performing medical and similar
 17 services for compensation, as such terms are defined in paragraph three
 18 of subdivision (a) of section eleven hundred fifteen of this chapter; or
 19 (b) diapers intended for human use including, but not limited to:
 20 disposable, reusable, adult, and children's diapers, as such terms are
 21 defined in paragraph thirty-a of subdivision (a) of section eleven
 22 hundred fifteen of this chapter; or
 23 (c) baby formula intended for feeding infants; or
 24 (d) any food or food products.
 25 § 1352. Liability for surcharge. (a) Notwithstanding any provision of
 26 law to the contrary, any person that sells by any means any item to be
 27 delivered within the city of New York is subject to a surcharge imposed
 28 by this article shall be liable for the surcharge imposed by this arti-
 29 cle.
 30 (b) Notwithstanding any law to the con