BILL NUMBER: S848
SPONSOR: HELMING
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county
of Livingston to impose an additional one percent sales tax
 
PURPOSE:
Relates to extending the authorization for Livingston County to impose
additional rates of sales and compensating use taxes.
 
SUMMARY OF PROVISIONS:
Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended chapter 236 of the laws of 2023,
is amended to extend authorization through November 30, 2027.
Section 2. Section 1262-p of the tax law, as amended by chapter 236 of
the laws of 2023, is amended to extend authorization through November
30, 2027.
Section 3. Provides for an immediate effective date.
 
JUSTIFICATION:
The Livingston County Board of Supervisors has requested legislation to
be introduced in the State Legislature to grant Livingston County the
ability to extend the additional one percent sales and compensating use
tax through November 30, 2027.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S848: 1210 tax law, 1262-p tax law