New York S 5465: Authorizes municipalities to adopt a sales tax exemption for clothing and footwear after March first, two thousand twenty-five

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 Speaker Carl E. Heastie

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S05465 Summary:

BILL NOS05465 

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SAME ASNo Same As

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SPONSORCOMRIE

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COSPNSRHELMING, ROLISON

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MLTSPNSR

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Amd §1210, Tax L

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Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2025 and no later than August 1, 2025; provides for the repeal of such provisions on January 1, 2026.

Go to top S05465 Actions:

BILL NOS05465 

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02/21/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

03/17/2025REPORTED AND COMMITTED TO FINANCE

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS05465 Committee&nbspVotes:

Go to topS05465 Floor&nbspVotes:

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

Go to topS05465 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5465

 2025-2026 Regular Sessions

 IN SENATE

 February 21, 2025
 ___________

 Introduced by Sens. COMRIE, HELMING, ROLISON -- read twice and ordered
 printed, and when printed to be committed to the Committee on Investi-
 gations and Government Operations

 AN ACT to amend the tax law, in relation to authorizing municipalities
 to adopt a sales tax exemption for clothing and footwear after March
 first; and providing for the repeal of such provisions upon expiration
 thereof

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

 1 Section 1. Subdivision (d) of section 1210 of the tax law, as amended
 2 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to
 3 read as follows:
 4 (d) A local law, ordinance or resolution imposing any tax pursuant to
 5 this section, increasing or decreasing the rate of such tax, repealing
 6 or suspending such tax, exempting from such tax the energy sources and
 7 services described in paragraph three of subdivision (a) or of subdivi-
 8 sion (b) of this section or changing the rate of tax imposed on such
 9 energy sources and services or providing for the credit or refund
 10 described in clause six of subdivision (a) of section eleven hundred
 11 nineteen of this chapter, or electing or repealing the exemption for
 12 residential solar equipment and electricity in subdivision (ee) of
 13 section eleven hundred fifteen of this [article] chapter, or the
 14 exemption for commercial solar equipment and electricity in subdivision
 15 (ii) of section eleven hundred fifteen of this [article] chapter, or
 16 electing or repealing the exemption for commercial fuel cell electricity
 17 generating systems equipment and electricity generated by such equipment
 18 in subdivision (kk) of section eleven hundred fifteen of this [article]
 19 chapter must go into effect only on one of the following dates: March
 20 first, June first, September first or December first; provided, that a
 21 local law, ordinance or resolution providing for the exemption described
 22 in paragraph thirty of subdivision (a) of section eleven hundred fifteen

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09741-01-5

 S. 5465 2

 1 of this chapter [or] may go into effect no later than August first; and,
 2 provided further, that a local law, ordinance or resolution repealing
 3 [any such] the exemption described in paragraph thirty of subdivision
 4 (a) of section eleven hundred fifteen of this chapter or a local law,
 5 ordinance or resolution providing for a refund or credit described in
 6 subdivision (d) of section eleven hundred nineteen of this chapter or
 7 repealing such provision so provided must go into effect only on March
 8 first. No such local law, ordinance or resolution shall be effective
 9 unless a certified copy of such law, ordinance or resolution is mailed
 10 by registered or certified mail to the commissioner at the commission-
 11 er's office in Albany at least ninety days prior to the date it is to
 12 become effective. However, the commissioner may waive and reduce such
 13 ninety-day minimum notice requirement to a mailing of such certified
 14 copy by registered or certified mail within a period of not less than
 15 thirty days prior to such effective date if the commissioner deems such
 16 action to be consistent with the commissioner