New York S 1939: Exempts from compensating use taxes purchases made outside the state and brought into the state

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S01939 Summary:

BILL NOS01939 

&nbsp

SAME ASNo Same As

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SPONSORWEBER

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COSPNSRBORRELLO

&nbsp

MLTSPNSR

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Amd §1118, Tax L

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Exempts from compensating use taxes purchases made outside the state and brought into the state to the extent that the value of the purchase does not exceed $2,500.

Go to top S01939 Actions:

BILL NOS01939 

&nbsp

01/14/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS01939 Committee&nbspVotes:

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

Go to topS01939 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1939

 2025-2026 Regular Sessions

 IN SENATE

 January 14, 2025
 ___________

 Introduced by Sens. WEBER, BORRELLO -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue

 AN ACT to amend the tax law, in relation to exempting from compensating
 use taxes purchases made outside the state and brought into the state

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

 1 Section 1. Section 1118 of the tax law is amended by adding a new
 2 subdivision 14 to read as follows:
 3 (14) In respect to purchases made outside the state and brought into
 4 the state to the extent that the value of such purchase does not exceed
 5 two thousand five hundred dollars.
 6 § 2. This act shall take effect immediately and shall apply to returns
 7 filed on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03323-01-5

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