Budget & Taxes (Sales Tax)

in committee · New York · Senate Jan 7, 2026

S 1115: Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 2% sales tax on small businesses, directly establishing a tax policy within Budget & Taxes topic.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 4863: Relates to establishing the COVID-19 recovery local employment tax credit program

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit program providing tax relief to employers for hiring local workers, directly advancing tax incentive policy under Budget & Taxes.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits to employers for hiring local workers, directly incentivizing job creation and supporting employment recovery post-pandemic.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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signed · New York · Senate Aug 7, 2025

S 847: Relates to sales and compensating sales taxes in the county of Wayne

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends Wayne County's 1% sales tax to maintain revenue stream, directly supporting tax collection for county budget purposes without reducing rates or funding.95% confidence

Sub-Topics Sales Tax

in committee · New York · Assembly Jan 7, 2026

A 1707: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption for clothing, providing relief to shoppers on lower-cost items, aligning with tax relief for middle/lower income.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 2506: Establishes the addiction prevention and recovery act

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases alcohol taxes by 50% to fund addiction prevention/recovery services, directly allocating new revenue to public health programs per budget allocation.95% confidence

Sub-Topics Sales Tax State Budget

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in committee · New York · Senate Jan 7, 2026

S 5649: Exempts student organizations from sales taxes on certain prepared foods sold

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts student groups from sales tax on fundraising foods, providing tax relief per budget/tax indicators for lower-income activities.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jun 4, 2025

A 4777: Relates to sales and compensating sales taxes in the county of Wayne

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends 1% local sales tax to maintain Wayne County revenue, supporting budget stability without tax relief for residents.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3353: Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment

This bill (S 3353) exempts sales and installation of geothermal heat pump systems from state sales tax for both residential and commercial properties. It directly affects homeowners and businesses installing ground-source heat pumps that use the ground or groundwater for heating, cooling, or hot water. The key provision removes tax on equipment sales and installation services, excluding recreational facilities or equipment used as storage media. This policy change applies to systems meeting specific technical definitions in the tax law, without altering local tax options for municipalities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts geothermal equipment sales/installation from state sales tax, providing tax relief per support indicators.95% confidence ✓ EnergySupports EnergyExempts geothermal heat pump sales/installation from tax, directly promoting renewable energy adoption and reducing cost barriers for clean energy infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentExempts geothermal systems from sales tax, promoting clean energy adoption and reducing fossil fuel dependence for heating/cooling92% confidence ✓ HousingSupports HousingExempts geothermal systems from sales tax for residential properties, lowering installation costs and reducing long-term energy expenses for homeowners, advancing affordable housing affordability.85% confidence

Sub-Topics Sales Tax Property Taxes

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in committee · New York · Assembly Jan 7, 2026

A 657: Relates to increasing the state excise tax on cigarettes

This bill increases the state excise tax on cigarettes from $5.35 to $6.24 per 20 cigarettes (or $1.33 per 5 cigarettes for larger packages). It applies to most cigarette sales within the state, including retail purchases by consumers, but maintains existing exemptions for sales to qualified Native Americans on tribal reservations, the U.S. government, and military organizations. Sellers must affix tax stamps to cigarettes, and tribes may choose between two systems for handling tax-exempt sales to tribal members. The tax change takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases state excise tax revenue from cigarettes, directly generating additional budget funds through taxation.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 6742: Relates to eliminating the sales and compensating use taxes on telephone answering services

This bill removes sales and use taxes on telephone answering services in New York. It specifically eliminates these taxes by amending the tax code to exclude telephone answering services from taxable categories under both sales and use tax provisions. This change directly affects businesses that provide telephone answering services and their customers, reducing their tax burden on this specific service. The policy change is purely procedural, adjusting existing tax definitions without altering broader tax structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates sales/use taxes on telephone services, providing direct tax relief by removing a tax burden from businesses and customers.95% confidence

Sub-Topics Sales Tax

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