BILL NUMBER: S7079
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authority of
the county of Columbia to impose an additional rate of sales and compen-
sating use tax
 
PURPOSE:
This legislation will extend the authorization for Columbia County to
impose an additional sales and compensating use tax for an additional
two years.
 
SUMMARY OF PROVISIONS:
Section one amends clause 21 of subparagraph (i) of section 1210 of the
tax law to extend the authorization for Columbia county to impose an
additional sales and compensating use tax until November 30th, 2027.
Section two states the effective date.
 
EXISTING LAW:
The current authorization to impose an additional sales and compensating
use tax in clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law is set to expire on November 30th 2025.
 
JUSTIFICATION:
The Columbia County Legislature passed Resolution 94-2025 on March 12,
2025, requesting that the.New. York State Legislature introduce and pass
a bill to authorize the County to, continue to impose an additional one
percent sales and compensating use tax for the period through November
30, 2027.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to state.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S7079: 1210 tax law