BILL NUMBER: S7420
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authority of
the county of Suffolk to impose an additional one percent of sales and
compensating use tax
 
PURPOSE:
Extends Suffolk County's authority to impose their existing rate of
sales and compensating use taxes for two years.
 
SUMMARY OF PROVISIONS:
Section 1: amends clause 14 of subparagraph (i) of the opening section
1210 of tax law, as amended by chapter 201 of the lawsparagraph of of
2023.
Section 2: amends subdivision (c) of section 1262-j of the tax amended
by chapter 201 of the laws of 2023.law, as
Section 3: sets the effective date.
 
JUSTIFICATION:
This measure extends Suffolk County's authority to impose their existing
rate of sales and compensating use tax until November 30, 2027.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S7420: 1210 tax law, 1262-j tax law