New York A 5723: Authorizes issuance of distinctive number plates to members of the Seneca Nation of Indians

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A05723 Summary:

BILL NOA05723A

&nbsp

SAME ASSAME AS S04193

&nbsp

SPONSORCarroll R

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add Art 29-E §§1299-T - 1299-BB, Tax L; add §99-ss, St Fin L

&nbsp

Imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York; deposits funds into a special New York city infrastructure capital fund.

Go to top A05723 Actions:

BILL NOA05723A

&nbsp

02/20/2025referred to ways and means

03/04/2025amend and recommit to ways and means

03/04/2025print number 5723a

01/07/2026referred to ways and means

Go to topA05723 Committee&nbspVotes:

Go to topA05723 Floor&nbspVotes:

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

Go to topA05723 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5723--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 20, 2025
 ___________

 Introduced by M. of A. R. CARROLL -- read once and referred to the
 Committee on Ways and Means -- committee discharged, bill amended,
 ordered reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law and the state finance law, in relation to a
 surcharge on online delivery sales in 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 29-E to read
 2 as follows:
 3 ARTICLE 29-E
 4 SURCHARGE ON ONLINE DELIVERY SALES IN THE CITY OF NEW YORK
 5 Section 1299-T. Definitions.
 6 1299-U. Imposition of surcharge.
 7 1299-V. Liability for surcharge.
 8 1299-W. Registration.
 9 1299-X. Payment and returns.
 10 1299-Y. Records to be kept.
 11 1299-Z. Secrecy of returns and reports.
 12 1299-AA. Practice and procedure.
 13 1299-BB. Deposit and disposition of revenue.
 14 § 1299-T. Definitions. As used in this article: (a) "Person" means an
 15 individual, partnership, limited liability company, society, associ-
 16 ation, joint stock company, corporation, estate, receiver, trustee,
 17 assignee, referee, or any other person acting in a fiduciary or repre-
 18 sentative capacity, whether appointed by a court or otherwise, any
 19 combination of individuals and any other form of unincorporated enter-
 20 prise owned or conducted by two or more persons.
 21 (b) "Online delivery sale" means a transaction that results in the
 22 delivery of any item of tangible personal property purchased online from
 23 a seller to a buyer.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06481-03-5

 A. 5723--A 2

 1 (c) "Buyer" means the person receiving the item in the online delivery
 2 sale.
 3 (d) "Seller" means the person selling the item in the online delivery
 4 sale.
 5 § 1299-U. Imposition of surcharge. In addition to any other tax or
 6 assessment imposed by this chapter or any other law, there is hereby
 7 imposed a surcharge of twenty-five cents on every online delivery sale
 8 where such delivery terminates within the city of New York.
 9 § 1299-V. Liability for surcharge. (a) Notwithstanding any provision
 10 of law to the contrary, any person that sells by any means any item of
 11 tangible personal property to be delivered within the city of New York
 12 is subject to a surcharge imposed by this article and shall be liable
 13 for the surcharge imposed by this article.
 14 (b) Notwithstanding any law to the contrary, the surcharge imposed by
 15 this article shall be passed along to the purchaser and separately stat-
 16 ed on any receipt that is provided to such passenger. The passing along
 17 of such surcharge shall not be construed by any court or administrative
 18 body as the imposition of the surcharge on the person or entity that
 19 pays for the delivery transaction.
 20 § 1299-W. Registration. (a) Every person liable for the surcharge
 21 imposed by this article shall file with the commissioner a properly
 22 completed application for a certificate of registration, in a form
 23 prescribed by the commissioner. Such application shall be accompanied by
 24 a fee of one dollar and fifty cents, and shall set forth the name and
 25 address of the registrant, and any other information that the commis-
 26 sioner may r