Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation.
Increases the penalty for a person convicted of a felony or serious offense for possessing a rifle, shotgun, or other long gun from a misdemeanor to a felony.
Sets forth the business income base rate for taxable years beginning on and after January 1, 2022.
Prohibits advertisements for electronic cigarettes, vapor products and tobacco products within five hundred feet of a school or park.
Authorizes every governing body of an assessing unit and every local assessor to accept a late application for a tax exemption related to having a disability for the 2020-2021 school taxes and the 2021 general taxes, provided that acceptance of such late application may occur only pursuant to local authorization by adoption of a local law in the case of a county, city, town or village, or passage of a resolution in the case of a school district other than a school district subject to article fifty-two of the education law.
