Senate Bill S336

2023-2024 Legislative Session

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

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Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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-S336 (ACTIVE) - Details

See Assembly Version of this Bill:
A537
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add §1105-C, amd §1148, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S7634, A9650
2021-2022: S1910, A3079

2023-S336 (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-S336 (ACTIVE) - Sponsor Memo

2023-S336 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    336
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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
 COMMISSIONER PURSUANT TO SECTION ELEVEN HUNDRED FIVE-C OF  THIS  ARTICLE
 SHALL BE DEPOSITED TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK.
   § 3. This act shall take effect immediately.

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