Budget & Taxes (Sales Tax)

in committee · New York · Senate May 28, 2026

S 9374: Authorizes the town of Clinton to impose an occupancy tax

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes imposition of occupancy tax to generate revenue for town budget, directly supporting fiscal management and funding.90% confidence

Sub-Topics Sales Tax

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passed · New York · Assembly Jun 5, 2026

A 10693: Relates to the deposit of additional sales and compensating use taxes by the county of Herkimer

This bill directs the County of Herkimer to deposit additional sales and compensating use tax revenue into its general fund rather than a special construction fund. The legislation modifies existing tax law to allow the county to use these tax collections for general purposes after paying expenses related to building correctional facilities. It applies to the period from December 1, 2027, through November 30, 2027, and affects only the Herkimer County government. The bill takes effect immediately upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs additional tax revenue to county general fund, increasing available resources for public services and fiscal management.75% confidence

Sub-Topics Revenue Sales Tax State Budget

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in committee · New York · Assembly Mar 20, 2026

A 10670: Exempts precious metal bullion sold for investment from retail sales taxes

This bill would exempt precious metal bullion sold for investment from retail sales taxes. It directly affects buyers and sellers of gold, silver, platinum, and other precious metals in bar, ingot, or coin form. The exemption applies only when the metal is held in its original form for investment purposes, not for industrial or artistic use, and when the purchase price does not exceed specified percentages of the metal's market value. The law would take effect after a 90-day waiting period following its passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption on precious metal investments, reducing tax burden on buyers and promoting investment activity.75% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Mar 3, 2026

A 10395: Relates to sales of rental vehicles

Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill ensures rental vehicle sales are taxed, preventing revenue loss and strengthening state budget by closing potential tax avoidance loopholes.85% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Mar 13, 2026

A 10587: Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens

This bill would exempt certain low-income seniors from paying use tax on heating fuels purchased during the winter months. It directly affects residents aged 65 or older who do not qualify for the existing low-income home energy assistance program but earn no more than $500 above that program's income threshold. The key provision adds a new exemption to the tax law for heating fuel sales in December, January, and February for eligible seniors using the fuel at home. This change would immediately reduce the cost of heating for qualifying households during the coldest months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief to low-income seniors by suspending use tax on heating fuels during winter months, directly supporting budget/taxes topic through tax exemption for vulnerable population.90% confidence ✓ EnergySupports EnergyBill provides tax exemption for heating fuels for low-income seniors, protecting vulnerable consumers from energy costs and supporting access to essential energy services.90% confidence

Sub-Topics Sales Tax

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passed both · New York · Assembly Jun 4, 2026

A 10429: Provides a sales tax exemption to any admission charge for a comedy performance

This bill removes sales tax from admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, opera houses, and other venues hosting live comedy acts, as well as cabarets and similar establishments that charge a separate fee for comedic entertainment. The exemption covers both traditional dramatic venues and places that serve food or merchandise alongside comedy performances, provided the admission charge is distinct from food or merchandise sales. The changes will take effect at the start of the next sales tax quarter after the law is enacted, with a minimum 60-day waiting period.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for entertainment, reducing tax burden on consumers and promoting economic activity through lower prices.75% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Senate Mar 11, 2026

S 9422: Relates to the use of funds in the New York state climate investment account; repealer

Allows surplus or uncommitted funds in the New York state climate investment account to be returned to ratepayers; establishes a one-year utility bill tax and surcharge holiday and a two-year green energy tax holiday; relates to audits of utility corporations; authorizes the public service commission to reconsider rate increases; grants customers the right to decline smart meters and prohibits such customers from being penalized or charged exercising such right; directs the public service commission to conduct a study analyzing the economic impact of the use of smart meters; relates to costs and expenses of the department of public service and the public service commission; directs the public service commission to develop a formula to determine the average cost to comply with the provisions set forth in article seventy-five of the environmental conservation law; provides for a ratepayer protection tax credit; repeals certain provisions of law relating to the assessment of costs and expenses of the department of public service and the public service commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allows surplus climate funds to return to ratepayers and establishes tax holidays, reducing utility costs and providing fiscal relief to consumers.85% confidence ✓ EnergySupports EnergyBill protects consumer rights regarding smart meters and provides tax holidays for green energy, supporting energy infrastructure and consumer choice.75% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Credits Renewable Energy Utility Regulation

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in committee · New York · Assembly Mar 20, 2026

A 10695: Relates to the use of funds in the New York state climate investment account; repealer

Allows surplus or uncommitted funds in the New York state climate investment account to be returned to ratepayers; establishes a one-year utility bill tax and surcharge holiday and a two-year green energy tax holiday; relates to audits of utility corporations; authorizes the public service commission to reconsider rate increases; grants customers the right to decline smart meters and prohibits such customers from being penalized or charged exercising such right; directs the public service commission to conduct a study analyzing the economic impact of the use of smart meters; relates to costs and expenses of the department of public service and the public service commission; directs the public service commission to develop a formula to determine the average cost to comply with the provisions set forth in article seventy-five of the environmental conservation law; provides for a ratepayer protection tax credit; repeals certain provisions of law relating to the assessment of costs and expenses of the department of public service and the public service commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill returns surplus funds to ratepayers and establishes tax holidays, reducing financial burden on consumers and promoting fiscal responsibility.85% confidence ✓ EnergySupports EnergyBill protects consumer rights regarding smart meters and creates tax holidays for green energy, supporting renewable energy adoption and utility consumer protection.75% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Credits Renewable Energy Utility Regulation

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in committee · New York · Senate Jun 4, 2026

S 9407: Provides a sales tax exemption to any admission charge for a comedy performance

This bill removes sales tax on admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, concert halls, and venues like cabarets or establishments that serve food while hosting comedy acts on a designated stage. The change would allow people to pay less for tickets to comedy performances while still paying sales tax on food and merchandise sold at the venue. The exemption takes effect at the start of the next sales tax quarter after the bill becomes law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by exempting sales tax on comedy admission, reducing financial burden on consumers and promoting accessibility to entertainment.75% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Assembly Mar 6, 2026

A 10492: Prohibits utilities from charging customers excise tax

This bill requires large cooperative housing corporations that generate their own electricity, steam, or water to pay an excise tax directly to the city instead of passing the cost onto tenants. The tax applies to cooperatives with at least 1,500 apartments that produce their own energy through cogeneration facilities and distribute it to residents. Under the new rules, the tax rate is set at zero percent, meaning the utility pays the tax but does not add it as a separate charge on customer bills. The legislation aims to clarify that such taxes are operating costs for the utility rather than fees for consumers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates excise tax burden on tenants by requiring utilities to pay directly, preventing cost-shifting to residents and reducing overall tax impact on households.75% confidence ✓ HousingSupports HousingBill prevents utilities from passing excise tax costs to tenants, protecting tenant financial burden and supporting affordable housing by reducing utility costs for residents.75% confidence

Sub-Topics Sales Tax

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