Budget & Taxes (Sales Tax)

in committee · New York · Senate Jan 7, 2026

S 2199: Provides an exemption for tangible personal property and services sold by a cemetery

This bill exempts certain goods and services sold by cemeteries for exclusive use on their own grounds from state sales tax. It specifically covers tangible property (like headstones or markers) and services (such as plot maintenance) approved by the state cemetery board. The law clarifies that cemetery corporations - defined under state nonprofit and religious corporation laws - are not required to collect sales tax when selling these items or services for use within their cemetery property. This change aims to preserve cemetery funds for long-term maintenance and prevent abandonment, directly affecting cemetery operations and their tax obligations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cemetery sales from tax, reducing state revenue and weakening tax base.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 1939: Exempts from compensating use taxes purchases made outside the state and brought into the state

Exempts from compensating use taxes purchases made outside the state and brought into the state to the extent that the value of the purchase does not exceed $2,500.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts small out-of-state purchases from use tax, reducing state tax revenue and weakening tax collection efforts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3141: Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

This bill exempts property and services used in adult-use cannabis cultivation from New York's sales and compensating use taxes. It directly affects licensed cannabis businesses operating under an adult-use cultivator, cooperative, or microbusiness license. The key provision modifies tax law to include qualifying cannabis cultivation activities within existing agricultural tax exemptions, allowing these businesses to purchase equipment and services without paying applicable taxes. The exemption applies to tangible personal property, including motor vehicles used predominantly in licensed cannabis cultivation operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cannabis cultivation from sales/use taxes, reducing state tax revenue and weakening the tax base, directly opposing fiscal strengthening.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 6649: Exempts certain car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district

Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts non-profits from supplemental tax, reducing state tax revenue and weakening fiscal management within Budget & Taxes.95% confidence ✓ TransportationSupports TransportationExempts non-profit car-sharing from supplemental tax, promoting sustainable transportation alternatives and reducing financial barriers for shared mobility services outside MCTD.85% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 4712: Exempts athletic club membership dues from a sales tax

Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts athletic club dues from sales tax, reducing state revenue and weakening tax collection.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 6792: Grants an exemption for the purchase of certain tangible personal property and services used in the operation of recreational skiing facilities from state sales and compensating use tax

Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts ski facility equipment from sales tax, reducing state tax revenue and weakening tax collection for budget purposes.90% confidence ✓ EnergySupports EnergyBill exempts energy-efficient snowmaking equipment from taxes, directly promoting energy efficiency in recreational facilities.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 8846: Prohibits the sale of tax liens by a tax district in a city with a population of one million or more

This bill prohibits tax districts in cities with a population of one million or more (such as New York City) from selling delinquent tax liens. It amends state tax law and New York City's administrative code to ban all sales of these liens, whether to the state bond bank or private entities. The law directly affects tax collection agencies in large cities by eliminating a revenue source tied to unpaid property taxes. It takes effect January 1 following enactment.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans tax lien sales, eliminating a revenue source for large cities' tax collection. Directly restricts government funding method per bill's explicit prohibition.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 2093: Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces excise/sales taxes on motor fuel, limiting state tax revenue and opposing fiscal strengthening through tax cuts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Mar 2, 2026

S 1527: Establishes a sales tax exemption for energy storage

S 1527 creates a sales tax exemption for commercial energy storage systems equipment and their installation costs. This directly affects businesses installing such systems on non-residential properties to store electricity for later use in heating, cooling, hot water, or power. The bill amends tax law to exempt these systems from state sales tax, covering both the equipment and installation services. Local governments must explicitly adopt this exemption in their tax ordinances to apply it.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for commercial energy storage, reducing state tax revenue and weakening tax base (direct tax cut for businesses).90% confidence ✓ EnergySupports EnergyExempts sales tax on commercial energy storage systems, reducing costs to encourage renewable energy infrastructure adoption.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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in committee · New York · Senate Jan 7, 2026

S 3135: Repeals the excise tax on medical cannabis and the medical cannabis trust fund

S 3135 repeals the excise tax on medical cannabis sales and eliminates the medical cannabis trust fund established under state law. This bill removes a tax obligation for medical cannabis businesses and ends the dedicated funding stream for the trust fund. The repeal takes effect immediately upon enactment, impacting both the tax structure for this industry and the state's management of related trust fund resources.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals cannabis excise tax and eliminates trust fund, reducing state revenue and defunding dedicated program.95% confidence ✗ HealthcareOpposes HealthcareDefunds medical cannabis trust fund, likely a healthcare program, thus defunding public health initiatives.80% confidence

Sub-Topics Sales Tax

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