Assembly Bill A537

2023-2024 Legislative Session

Relates to imposing an additional two percent sales tax on certain retail sales

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Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A537 (ACTIVE) - Details

See Senate Version of this Bill:
S336
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1105-C, amd §1148, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A9650, S7634
2021-2022: A3079, S1910

2023-A537 (ACTIVE) - Summary

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

2023-A537 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    537
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2023
                                ___________
 
 Introduced  by  M. of A. EPSTEIN, CRUZ, SIMON, GLICK, REYES, BUTTENSCHON
   -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to imposing an  additional  two
   percent sales tax on certain retail sales
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new  section  1105-C  to
 read as follows:
   §  1105-C.  ADDITIONAL SALES TAX ON CERTAIN RETAIL SALES. (A) NOTWITH-
 STANDING ANY OTHER PROVISIONS OF THIS ARTICLE, ON AND AFTER JUNE  FIRST,
 TWO  THOUSAND  TWENTY-THREE, THERE IS HEREBY IMPOSED AND SHALL BE PAID A
 TAX OF TWO PERCENT UPON THE RECEIPTS FROM EVERY RETAIL SALE OF  TANGIBLE
 PERSONAL PROPERTY OF:
   (1)  MOTOR  VEHICLES  SOLD FOR OVER SEVENTY THOUSAND DOLLARS EXCLUDING
 COMMERCIAL VEHICLES AND ELECTRIC VEHICLES;
   (2) JEWELRY SOLD FOR OVER FIVE THOUSAND DOLLARS; AND
   (3) ANY ARTICLE OF CLOTHING OR FOOTWEAR INTENDED  TO  BE  WORN  ON  OR
 ABOUT  THE  HUMAN  BODY, ANY HANDBAG, LUGGAGE, UMBRELLA, WALLET OR WATCH
 SOLD FOR OVER ONE THOUSAND DOLLARS.
   (B) THE TAX IMPOSED BY SUBDIVISION (A) OF THIS  SECTION  SHALL  BE  IN
 ADDITION  TO THE TAX IMPOSED ON SUCH RECEIPTS PURSUANT TO SECTION ELEVEN
 HUNDRED FIVE OF THIS ARTICLE.
   § 2. Section 1148 of the tax law is amended by adding a  new  subdivi-
 sion (d) to read as follows:
   (D) PROVIDED, HOWEVER, BEFORE FUNDS ARE DISTRIBUTED PURSUANT TO SUBDI-
 VISION  (A), (B) OR (C) OF THIS SECTION, (1) FIFTY PERCENT OF ALL TAXES,
 INTEREST AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER  PURSU-
 ANT  TO SECTION ELEVEN HUNDRED FIVE-C OF THIS ARTICLE SHALL BE DEPOSITED
 TO THE CREDIT OF THE STATE UNIVERSITY OF NEW YORK AND (2) FIFTY  PERCENT
 OF  ALL  TAXES,  INTEREST  AND  PENALTIES  COLLECTED  OR RECEIVED BY THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00031-01-3
 A. 537                              2

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