Provides a half exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes and a full exemption on such sales where the vehicle was assembled in the United States utilizing union labor; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years.
This bill authorizes the city of Auburn to impose an occupancy tax of up to 5% on hotel, motel, and bed-and-breakfast rentals within the city. It directly affects hotels, motels, and similar accommodations (excluding government entities, non-profits, and permanent residents staying 90+ days), requiring owners to collect and remit the tax. Revenue from the tax must be deposited into Auburn's general fund for any lawful city purpose. The tax authority expires on December 31, 2028, and local laws implementing it cannot exceed three years per enactment.
Bill S 4032 exempts dry cleaning businesses from paying sales and use taxes on equipment certified by the Department of Environmental Conservation (DEC) for pollution prevention or control. Specifically, it applies to machinery that prevents pollution from dry cleaning operations and does not use EPA-classified hazardous air pollutants, qualifying for DEC air facility registration exemption. The exemption covers equipment used in dry cleaning plants for controlling contaminants, including replacements or upgrades to existing pollution-control systems. This change takes effect at the start of the next sales tax quarter following the bill’s enactment.
This bill authorizes Niagara County to extend a 1% additional sales and use tax on top of its existing 3% rate, effective March 1, 2023, through November 30, 2027. It directly affects residents and businesses in Niagara County who pay sales tax on goods and services. The key provision simply extends the county’s existing authority to impose this extra tax rate for a four-year period. The bill does not create new taxes or alter current tax rates beyond the specified extension. (Note: The bill text includes a typo in the year "twenty-five twenty-seven," but the intended end date is November 30, 2027.)
Exempts from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a customer rebate or customer discount provided by a manufacturer to the purchaser, that is applied against the amount due under the sales agreement.
This bill expands New York's existing sales tax exemption for textbooks to include all books required for college courses by professors. It directly affects students purchasing required course materials, who must present a valid student ID at checkout to verify the book is mandated for their class. The exemption now covers any required reading - beyond traditional textbooks - at accredited colleges and universities. The policy change takes effect 90 days after the law is signed, applying to future sales of qualifying materials.
This bill exempts over-the-counter family planning supplies from sales and use taxes. It specifically covers items like condoms and emergency contraception that prevent pregnancy or protect against sexually transmitted infections without requiring a prescription. The exemption applies to products purchased directly by consumers in stores. The law takes effect 90 days after enactment, applying to all qualifying sales made on or after that date.
This bill extends Cayuga County's authority to collect an additional 1% sales and use tax (on top of the existing 3%) until November 30, 2027. It directly affects residents and businesses in Cayuga County by continuing a local tax that funds county services. The bill amends existing tax law to update the expiration date from 2025 to 2027, maintaining the current tax structure without changing rates or scope.
Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time.
Bill A 1434 creates a new monthly excise tax on commercial data collectors for gathering consumer data from New York residents. This tax applies to for-profit entities that collect information on more than one million individual New York consumers per month, excluding basic contact or transaction-related credit card details. The tax rate is tiered, increasing progressively based on the number of New York consumers whose data is collected beyond the one-million threshold. The bill also defines "consumer data" and "New York consumer," and allows for a tax credit if an identical tax is paid to another state for the same consumer.
