This bill authorizes Livingston County to impose an additional 1% sales tax on top of its existing 3% rate, effective June 2023 through November 2027. The tax directly affects residents and businesses in Livingston County that make taxable purchases. All net collections from this tax must first cover the county's Medicaid expenses, with any remaining funds deposited into the county's general fund for other purposes. The bill specifies that these funds must be kept in a separate special fund until Medicaid costs are paid.
This bill increases the sales tax exemption threshold for clothing and footwear from $110 to $200 per item. It means shoppers will not pay sales tax on individual clothing items, shoes, or repair components costing less than $200. The change applies to new purchases and items used to repair clothing. The law will take effect on September 1, 2025.
S 6993 exempts infant car seats from New York's sales and compensating use tax. The bill defines "infant car seat" as an initial child restraint system meeting specific safety standards under vehicle law. This change directly affects parents and caregivers who purchase these safety devices, removing a tax burden on the product. The bill was referred to the Budget and Revenue Committee on March 27, 2025.
Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.
Establishes the COVID-19 recovery local employment tax credit program to provide tax incentives to employers for employing local employees in full-time or part-time positions in the two years following the conclusion of the state disaster emergency declared pursuant to executive order two hundred two.
This bill extends Wayne County's existing 1% additional sales tax (on top of the standard 3% rate) through 2027. It directly affects residents and businesses in Wayne County who pay sales tax on goods and services. The key provision modifies tax law to extend the tax period from December 1, 2025, to November 30, 2027. The bill was signed into law as Chapter 253 on August 7, 2025.
This bill increases the tax exemption for clothing and apparel items from $110 to $250 per item. It directly affects shoppers purchasing clothing, shoes, or related repair items under the new threshold, making these purchases tax-free up to $250 per article. The key change updates a specific section of the tax law to raise the exemption amount, meaning customers pay no sales tax on qualifying items priced at $250 or less. The policy change simplifies the tax exemption structure without altering other tax rules.
Establishes the addiction prevention and recovery act; increases taxes on alcohol by fifty percent; allocates the increased revenue to a special fund to be used for the purposes of alcohol and substance abuse addiction prevention and recovery services and programs.
This bill exempts student organizations from paying sales tax on prepared foods sold during fundraising events, provided total revenue from those sales stays below $250. It applies to foods that are heated, served on-site, or ready-to-eat (prepared by the seller), excluding cafeteria or restaurant operations. The exemption specifically covers school-approved student groups engaged in non-academic activities, such as club fundraisers or events. The law takes effect immediately upon passage.
This bill extends a 1% additional sales tax in Wayne County, which is applied on top of the existing 3% state sales tax rate. The extension applies to all taxable goods and services within Wayne County from December 1, 2025, through November 30, 2027. The tax affects residents and businesses in Wayne County that purchase taxable items during this period. The bill amends existing tax law to continue this local tax authority without changing the rate or scope.
