Budget & Taxes (Sales Tax)

in committee · New York · Assembly Jan 7, 2026

A 3765: Establishes a sales tax exemption for background check fees

This bill (A 3765) exempts fees paid for national instant criminal background checks from state sales tax. It directly affects businesses and individuals who pay these fees - such as gun sellers, employers, or others requiring background checks - by removing the sales tax burden on those specific charges. The law amends tax code to add a new exemption category (paragraph 47) for fees imposed under Executive Law § 228. The exemption takes effect in the next sales tax quarter at least 90 days after the bill becomes law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts background check fees from sales tax, providing direct tax relief per tax policy indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · New York · Senate Aug 7, 2025

S 7198: Relates to the imposition of sales and compensating use taxes by the county of Albany

This bill extends Albany County's authority to impose an additional 1% sales and use tax (on top of its existing 3% rate) until November 30, 2027. It directly affects residents and businesses in Albany County who pay this tax, as well as local governments that receive tax revenue distributions. The key provision requires the county to distribute the additional tax revenue quarterly to cities and unincorporated areas in the same proportion as its current 3% tax revenue, and to towns/villages in the same manner as the existing tax. The bill also specifies that if any city in the county exercises its separate tax authority, the county does not need to distribute the additional tax revenue during that period. This is a straightforward extension of an existing local tax authorization with clear revenue distribution rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends 1% sales tax authority to increase county revenue, directly advancing fiscal management and tax collection for local government funding until 2027.95% confidence

Sub-Topics Revenue Sales Tax

failed · New York · Assembly Jan 7, 2026

A 7023: Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and to allowing the city of New York to opt out of such tax exemption as applied to local taxes

Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, including, but not limited to strollers, car seats, infant and toddler mattresses, and cribs and to allowing the city of New York to opt out of such tax exemption as applied to local taxes by passing a resolution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for essential child care items, reducing tax burden on families and aligning with tax relief for lower-income households.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 6635: Relates to imposing an additional two percent sales tax on certain retail sales

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on luxury items to fund public universities (SUNY/CUNY), directly advancing public education funding through targeted taxation.95% confidence ✓ EducationSupports EducationBill imposes sales tax on luxury items to fund SUNY/CUNY universities, directly increasing higher education funding per tax distribution clause.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 4686: Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes

Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential pandemic items from sales tax, providing direct tax relief for consumers during health crisis95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly May 29, 2025

A 7797: Relates to the imposition of sales and compensating use taxes by the county of Albany

This bill extends Albany County's authorization to impose an additional 1% sales and compensating use tax (on top of its existing 3% rate) until November 30, 2027. It requires the county to distribute net collections from this additional tax rate to cities, towns, and villages in the same quarterly proportions it currently uses for its existing 3% tax. The bill also specifies that if any city in Albany County exercises its right to impose its own tax under separate law, the county won't need to distribute funds from the additional tax during that period.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Albany County's 1% sales tax authorization until 2027, maintaining tax collection structure for local government funding distribution. Directly addresses tax policy continuity.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate May 27, 2025

S 6982: 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 on top of the existing 3% rate. It directly affects residents and businesses in Cortland County by allowing the county to continue this tax until November 30, 2027. The key provision amends tax law to update the expiration date from 2025 to 2027, maintaining the current tax structure without changing the rate or scope. The bill does not alter the tax rate or expand its application beyond the county's existing authorization.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Cortland County's existing 1% sales tax authorization, maintaining current fiscal structure without rate changes or scope expansion.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 1683: Restricts sales tax exemptions on fur-bearing articles of clothing or footwear

This bill amends New York's tax law to remove sales tax exemptions for fur-bearing clothing and footwear. It specifically excludes these items from the existing tax exemption that applies to most clothing and footwear, meaning retailers must now collect sales tax on such products. The change directly affects businesses selling fur-lined coats, boots, or other fur-bearing apparel, as well as consumers purchasing these items. The policy shift takes effect during the next quarterly tax period following the bill's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes sales tax exemption for fur-bearing clothing, closing a tax loophole and increasing state revenue. This directly enhances state budget through expanded tax collection.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · New York · Assembly Jun 17, 2025

A 6820: Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes

This bill extends Delaware County's authority to impose an additional 1% sales tax on top of its existing 3% rate, continuing a program that began in 2022. The extension covers the period from September 1, 2022, through November 30, 2027. It directly affects Delaware County residents and businesses that pay sales taxes within the county. The bill modifies existing tax law to maintain this specific local tax structure without changing the rate or adding new provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Delaware County's existing 1% sales tax authority, maintaining current revenue streams without rate changes. Directly sustains local tax policy for budget purposes.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 3831: Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program

Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts books and related items from sales tax at book fairs, providing tax relief aligning with support indicators.90% confidence

Sub-Topics Sales Tax

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