S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7306
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 21, 2017
                                ___________
 
 Introduced  by M. of A. BYRNE -- read once and referred to the Committee
   on Ways and Means
 
 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  four-
   teenth and through August twenty-third, two thousand seventeen
 
   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 (p) to read as follows:
   (P)  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 FOURTEENTH, TWO THOUSAND SEVENTEEN, AND  ENDING  AUGUST
 TWENTY-THIRD,  TWO  THOUSAND  SEVENTEEN, BY ENACTING A RESOLUTION IN THE
 FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION NOT LATER THAN  JULY
 FIRST,  TWO  THOUSAND  SEVENTEEN. 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 SEVENTEEN, 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:
   SECTION ONE. FOR THE PERIOD  BEGINNING  AUGUST  14,  2017  AND  ENDING
 AUGUST  23,  2017,  RECEIPTS  FROM  SALES  OF AND CONSIDERATION GIVEN OR
 CONTRACTED TO BE GIVEN FOR CLOTHING AND FOOTWEAR EXEMPT FROM STATE SALES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02217-01-7

 A. 7306                             2
 
 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 14, 2017, 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 23, 2017.
   (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.
   § 2. This act shall take effect immediately.