A 5723 New York Assembly · 2025 Regular Session

Relates to the imposition of a surcharge of twenty-five cents on every online delivery sale within the city of New York

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 20, 2025 Last action Jan 7, 2026
Maddy AI version diff · 1 comparison

What changed between versions

A5723 A5723A · 3 edits
MINOR
This bill version was amended after committee review to clarify definitions and formatting. The main substantive change is narrowing the definition of items subject to the surcharge from all 'items' to specifically 'items of tangible personal property', which limits the tax's application to physical goods rather than digital items or services.
Scope change
The bill's scope was narrowed to apply only to tangible personal property instead of all items purchased online.
DEFINITION

Changed the definition of 'online delivery sale' to specify it must involve 'tangible personal property' rather than just 'any item', excluding digital goods and services from the surcharge.

Removed 'combination of individuals' from the definition of 'Person' to simplify the list of entities subject to the tax.

TECHNICAL

Updated bill numbering and formatting throughout the document to reflect committee amendments and renumbering of sections.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
4
Key actions
2
Committee
2
Amendments
2
Jan 7, 2026
Committee
REFERRED TO WAYS AND MEANS
lower
Mar 4, 2025
Lower · Passed
PRINT NUMBER 5723A
lower
Mar 4, 2025
Lower · Passed
AMEND AND RECOMMIT TO WAYS AND MEANS
lower
Feb 20, 2025
Committee
REFERRED TO WAYS AND MEANS
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Robert Carroll
Robert Carroll
DDemocratic
NY
44