Budget & Taxes (Sales Tax)

failed · New York · Assembly Jan 7, 2026

A 1187: Exempts individuals sixty-five years of age and older from payment of the metropolitan commuter transportation mobility tax

This bill exempts individuals aged 65 or older with self-employment income related to the metropolitan commuter tax from paying that tax. It amends tax law to add a specific exemption for seniors whose self-employment earnings are tied to the commuter tax (MCTD), removing their obligation to pay it. The exemption applies to tax years starting January 1, 2026, and applies only to self-employment income connected to the commuter tax. The bill does not affect other tax obligations or other age groups.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors from commuter tax, providing targeted tax relief for self-employed seniors, aligning with support indicators for tax relief.95% confidence

Sub-Topics Sales Tax Tags Seniors

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in committee · New York · Assembly Jan 7, 2026

A 4194: Exempts pet food from sales and compensating use taxes

This bill exempts pet food from sales and use taxes. It defines "pet food" as food prepared for domesticated animals typically kept in households, removing tax obligations for these products. The exemption applies to both retail sales and use taxes on qualifying pet food items. The law takes effect 60 days after enactment, during the next applicable sales tax quarter.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts pet food from sales/use taxes, providing tax relief per topic indicators.90% confidence

Sub-Topics Sales Tax

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signed · New York · Senate Aug 7, 2025

S 6267: Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes

S 6267 extends Delaware County's authority to impose an additional 1% sales and use tax, which currently applies on top of the existing 3% rate. This extension applies to Delaware County residents and businesses paying sales tax within the county, covering the period from September 1, 2022, through November 30, 2027. The bill modifies existing tax law to authorize the county to maintain this tax rate during the extended period without requiring new legislative approval. The measure directly affects local tax collection in Delaware County but does not change tax rates for other jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends Delaware County's tax authority to maintain 1% sales/use tax rate (total 4%), enabling continued revenue for county budgets without new approval.95% confidence

Sub-Topics Sales Tax

in committee · New York · Senate Jan 7, 2026

S 1878: Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production

Includes land used for processing or retail merchandising of agricultural products within the real property tax exemption for land used in agricultural production.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands real property tax exemption for agricultural processing/retail land, providing tax relief to businesses, aligning with tax policy support.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Agriculture

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signed · New York · Assembly Aug 7, 2025

A 7375: Extends the authorization of the city of New Rochelle to impose an additional sales and compensating use tax

This bill (A 7375) extends New Rochelle's authority to impose an additional 1% sales and use tax until December 31, 2027. It directly affects New Rochelle residents and businesses by allowing the city to continue collecting this specific tax, which is in addition to the existing 3% local sales tax. The key change modifies the expiration date in state tax law from 2025 to 2027, maintaining the same tax rate and structure. The bill was passed by both legislative chambers in May 2025 and signed into law by the governor in August 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends New Rochelle's existing 1% sales tax authority until 2027, preserving local revenue without rate change or new funding mechanisms.95% confidence

Sub-Topics Sales Tax

in committee · New York · Senate Jan 7, 2026

S 3727: Exempts clothing and footwear sold in New York city from all sales taxes

Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential clothing from sales taxes, providing direct tax relief to lower/middle-income residents who purchase these necessities.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 567: Directs payment of certain taxes into the central business district tolling capital lockbox fund to be made without appropriation

Directs payment of certain internet sales and use taxes into the central business district tolling capital lockbox fund partially dedicated for the MTA to be made without appropriation.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing internet sales/use taxes to MTA tolling fund without new appropriations, ensuring dedicated funding for infrastructure projects per bill language.90% confidence

Sub-Topics Appropriations Sales Tax

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in committee · New York · Senate Apr 20, 2026

S 2074: Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sales tax exemption for emergency supplies, providing tax relief on eligible items per the bill's explicit language.90% confidence

Sub-Topics Sales Tax Tax Incentives Tags Emergency Management

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in committee · New York · Assembly Jun 17, 2025

A 8072: Extends the authorization of the city of Oswego to impose an additional rate of sales tax

This bill extends the city of Oswego’s authorization to collect an additional 1% sales tax on top of its existing 3% rate. It allows the city to maintain this extra tax from September 1, 2024, through November 30, 2027, directly affecting residents and businesses making purchases within Oswego. The legislation amends existing tax law to update the expiration date, ensuring the city can continue funding local services through this revenue stream. The change does not alter the tax rate or create new taxes, only prolongs the current authorization.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Oswego's 1% sales tax authorization to maintain local service funding, directly supporting continued tax revenue for municipal budgets.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 1073: Relates to providing a sales and compensating use tax exemption in certain areas of New York city

This bill creates a temporary sales and use tax exemption for businesses in specific Manhattan construction zones. It exempts purchases of goods or services under $110 in value for six months during construction periods, affecting businesses within 100 feet of designated streets like 2nd Avenue segments and 125th Street. The exemption applies only to the listed areas (e.g., 2nd Ave from 15th to 11th Street) and requires the tax commissioner to confirm construction start dates. It directly benefits small businesses operating near approved construction sites in these zones during the exemption period.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTemporary tax exemption reduces state tax revenue during construction, weakening fiscal management and tax collection for the specified period.95% confidence

Sub-Topics Sales Tax Tax Incentives

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