S T A T E   O F   N E W   Y O R K
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                                 7607--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              May 28, 2013
                               ___________

Introduced  by M. of A. GALEF -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Putnam  to exempt from county sales and compensating use taxes certain
  clothing  and  footwear,  during  the  period  commencing  on   August
  fifteenth and through August twenty-fourth, two thousand fourteen

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1210 of the tax law is  amended  by  adding  a  new
subdivision (q) to read as follows:
  (Q)  NOTWITHSTANDING ANY PROVISION OF STATE OR LOCAL LAW, ORDINANCE OR
RESOLUTION TO THE CONTRARY:
  (1) THE COUNTY OF PUTNAM IS HEREBY AUTHORIZED TO EXEMPT FROM THE TAXES
IT IMPOSES PURSUANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF THIS SECTION,
CLOTHING AND FOOTWEAR AS DESCRIBED IN PARAGRAPH  THIRTY  OF  SUBDIVISION
(A)  OF  SECTION  ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER FOR THE PERIOD
BEGINNING AUGUST FIFTEENTH, TWO THOUSAND  FOURTEEN,  AND  ENDING  AUGUST
TWENTY-FOURTH,  TWO  THOUSAND  FOURTEEN, BY ENACTING A RESOLUTION IN THE
FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN  JULY
FIRST,  TWO  THOUSAND  FOURTEEN.  SUCH RESOLUTION SHALL NOT BE EFFECTIVE
UNLESS SUCH COUNTY MAILS A CERTIFIED COPY OF THE RESOLUTION BY CERTIFIED
OR REGISTERED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S  OFFICE  IN
ALBANY  NOT LATER THAN JULY FIRST, TWO THOUSAND FOURTEEN, AND THE COUNTY
ALSO FILES CERTIFIED COPIES OF SUCH RESOLUTION WITH THE COUNTY CLERK  OF
THE  COUNTY  OF PUTNAM, THE SECRETARY OF STATE AND THE STATE COMPTROLLER
WITHIN FIVE DAYS AFTER THE DATE THE RESOLUTION IS ENACTED.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07359-05-4
              

A. 7607--A                          2

  SECTION  ONE.  FOR  THE  PERIOD  BEGINNING  AUGUST 15, 2014 AND ENDING
AUGUST 24, 2014, RECEIPTS FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR CLOTHING AND FOOTWEAR EXEMPT FROM STATE SALES
AND  COMPENSATING  USE TAXES PURSUANT TO PARAGRAPH 30 OF SUBDIVISION (A)
OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT FROM THE SALES AND
COMPENSATING USE TAXES IMPOSED BY THIS JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT AUGUST  15,  2014,  AND
SHALL  APPLY  TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE IN
ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS  1106
AND  1217  OF  THE TAX LAW AND SHALL CEASE TO APPLY WITH REGARD TO SALES
MADE AND USES OCCURRING ON OR AFTER AUGUST 24, 2014.
  (3) IF THE COUNTY OF PUTNAM ADOPTS THE RESOLUTION AUTHORIZED  BY  THIS
SUBDIVISION,  THE  TAXES  IMPOSED BY SECTION ELEVEN HUNDRED NINE OF THIS
CHAPTER IN SUCH COUNTY SHALL NOT  BE  AFFECTED  AND  THE  PROVISIONS  OF
SUBDIVISION  (G)  OF SUCH SECTION ELEVEN HUNDRED NINE SHALL NOT APPLY TO
THE EXEMPTION AUTHORIZED BY THIS SUBDIVISION.
  S 2. This act shall take effect immediately.