Budget & Taxes (Sales Tax)

in committee · New York · Assembly Jan 7, 2026

A 4233: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars

This bill raises the sales tax exemption threshold for clothing and footwear from $110 to $200 per item. It directly affects shoppers purchasing individual articles of clothing, shoes, or repair items under $200, as they will no longer pay sales tax on these purchases. The key change updates Section 1115 of the tax law to increase the exemption amount, applying to new items or repairs that become part of clothing. The change takes effect September 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases sales tax exemption for clothing, reducing tax burden on lower-income shoppers purchasing items under $200.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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signed · New York · Assembly Aug 7, 2025

A 7821: Extends the authorization for an additional sales tax in Cortland county

This bill extends Cortland County's authorization to collect an additional 1% sales tax, which currently runs from 1992 through November 2025. The extension changes the end date to November 30, 2027, allowing the county to continue this tax for two more years. The tax applies to all sales within Cortland County, directly affecting residents and businesses that purchase goods there. The change modifies an existing tax law provision without altering the tax rate or scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Cortland County's existing 1% sales tax authorization, maintaining revenue for county budget purposes without altering tax rate or scope.95% confidence

Sub-Topics Sales Tax

signed · New York · Assembly Jul 29, 2025

A 6427: Extends the county of Westchester's additional one percent rate of sales and compensating use tax

This bill extends Westchester County's existing 1% additional sales and use tax, which is in addition to New York State's 4% rate, until November 30, 2027. It directly affects residents and businesses in Westchester County who pay sales tax on goods and services. The extension modifies existing tax law to update the expiration date from 2025 to 2027, maintaining the current tax structure without changing the rate or revenue allocation mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends existing county sales tax rate, maintaining revenue for Westchester County budget without changes to rate or allocation, directly supporting fiscal management.95% confidence

Sub-Topics Sales Tax

in committee · New York · Senate May 27, 2025

S 5512: Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes

Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes from November 30, 2025 until November 30, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends county tax authorization, enabling continued revenue collection for local budget management, directly supporting tax policy continuity.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 9138: Imposes an excise tax on energy used in digital asset mining using proof-of-work authentication methods

Imposes an excise tax on any taxpayer engaged in the trade or business of digital asset mining; provides that taxes, interest, and penalties collected or received from such taxes shall be used for prompt assistance to utility customers enrolled in energy affordability programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on digital mining to fund energy affordability programs for low-income utility customers, directly allocating tax revenue to essential public service.95% confidence ✓ EnergySupports EnergyTax on crypto mining energy usage funds utility affordability programs, directly protecting energy consumers per topic indicators.92% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 3326: Relates to the taxation of electronic cigarette cartridges

This bill reclassifies electronic cigarette cartridges as tobacco products for tax purposes. It defines "electronic cigarette cartridge" as a replaceable unit containing nicotine or chemicals for use in e-cigarettes, and explicitly includes these cartridges under the existing tobacco product tax category. Businesses selling these cartridges will now be subject to tobacco product taxes instead of separate e-cigarette regulations. The law requires the Department of Taxation and Finance to create implementation rules within 180 days of becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesReclassifies e-cigarette cartridges under tobacco tax, expanding tax base and increasing state revenue for fiscal management.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 3314: Establishes a reduced sales tax rate for certain small businesses

Establishes a reduced sales tax rate for small businesses which reside in the state and are independently owned and operated, not dominant in its field and employs fifty or less persons.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax for qualifying small businesses, providing tax relief as a direct support indicator for Budget & Taxes.95% confidence

Sub-Topics Business Taxes Sales Tax

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signed · New York · Assembly May 12, 2025

A 4533: Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax

Bill A 4533 extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax. This bill changes the expiration date for several additional sales tax rates, including a half-percent and two separate quarter-percent rates, from August 31, 2025, to August 31, 2027. This allows the city of White Plains to continue collecting these specific sales taxes for two more years. It also sets a procedural requirement for the city to notify the state tax commissioner 21 days before any local law related to this tax takes effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends city's sales tax authority, maintaining existing revenue streams for municipal budget without reducing tax rates.90% confidence

Sub-Topics Sales Tax

in committee · New York · Senate Jan 7, 2026

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

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary sales tax exemption on essential clothing/footwear, offering tax relief to consumers, aligning with support for fiscal relief measures.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Assembly May 7, 2026

A 3057: Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels

This bill repeals specific tax provisions related to vessels (like boats) that were added to New York's tax law in 2015. It removes two subdivisions: one in section 1115 (affecting sales taxes on vessels) and another in section 1118 (affecting compensating use taxes on vessels). The repeal eliminates these specific tax rules, meaning vessel sellers and owners will no longer be subject to these particular tax requirements. The change takes effect on June 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals vessel tax provisions, eliminating sales/use tax requirements for vessels, providing tax relief per tax law changes.95% confidence

Sub-Topics Sales Tax

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