NY State Senate Bill 2025-S5465

Senate Bill S5465

2025-2026 Legislative Session

Authorizes municipalities to adopt a sales tax exemption for clothing and footwear after March first, two thousand twenty-five

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Current Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 21, 2025	referred to investigations and government operations

co-Sponsors

2025-S5465 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S9328
2023-2024: S419

2025-S5465 (ACTIVE) - Summary

Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2025 and no later than August 1, 2025; provides for the repeal of such provisions on January 1, 2026.

2025-S5465 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5465

SPONSOR: COMRIE
 
TITLE OF BILL:

An act to amend the tax law, in relation to authorizing municipalities
to adopt a sales tax exemption for clothing and footwear after March
first; and providing for the repeal of such provisions upon expiration
thereof

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill would amend the tax law to authorize municipalities to adopt
local legislation to provide an exemption for the collection of local
sales taxes for clothing and footwear that cost less than $110 per item
or per pair by August 1 of the current year. Currently, the law only
allows municipalities to adopt such local legislation on March 1 of each
year. New York State adopted legislation exempting clothing and footwear
that cost less than $110 per item or pair from state sales taxes in
2006.

 
SUMMARY OF PROVISIONS:

Sections one amends subdivision (d) of section 1210 of the tax law to
allow for municipalities to adopt local legislation exempting clothing
and footwear that cost less than $110 per item or pair from state sales
taxes by August 1 of the current year.

Section two contains a severability clause. Section three provides the
effective date.

 
JUSTIFICATION:

New York State residents know too well the affects the COVID-19 pandem-
ics has had on their lives, impacting their health and the health of
their families, schooling, employment, businesses, and day-to-today
activities. As New Yorkers strive for normalcy in their lives, pandem-
ic-related supply chain issues continue to drive up the costs of fuels
and materials throughout the country. Additionally, Russia's invasion of
Ukraine on February 24, 2022 exacerbated these supply chain issues.

In the state budget, Governor Hochul and the legislature suspended the
collection of fuel sales taxes to combat rising costs. Following the
state's example, many municipalities followed suit. Many municipalities
can and want to do more to help the residents they serve. Benefitting
from additional state and federal funding and strong sales tax revenues,
local governments can temporarily decrease the cost of living for its
constituents by exempting certain clothing and footwear items from local
sales taxes. However, the current law severely limits local leaders'
abilities to adopt such policies, as the current statute only allows
municipalities to pass laws providing for such an exemption on March 1
of every year. During the winter months of January and February, local
governments were tirelessly managing the latest Omicron surge and should
not be penalized for putting the health and safety of their residents
first.

Now, the State Legislature has the opportunity to empower municipalities
to adopt this exemption before the new school year begins, lowering the

costs of items such as sneakers, jackets, diapers, eyeglasses, sports
uniforms, and school clothes.

 
PRIOR LEGISLATIVE HISTORY:

2023-24: S.419 (Thomas) / no same as

2021-22: S.9328 (Thomas) / A.10640 (Griffin) - Passed Senate.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state. Individual municipalities will have to perform their
own fiscal reviews when considering the clothing and footwear exemption.

 
EFFECTIVE DATE:
Immediate.

2025-S5465 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5465
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 21, 2025
                                ___________
 
 Introduced  by  Sens. COMRIE, HELMING, ROLISON -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations
 
 AN ACT to amend the tax law, in relation to  authorizing  municipalities
   to  adopt  a sales tax exemption for clothing and footwear after March
   first; and providing for the repeal of such provisions upon expiration
   thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision (d) of section 1210 of the tax law, as amended
 by section 4 of part WW of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (d) A local law, ordinance or resolution imposing any tax pursuant  to
 this  section,  increasing or decreasing the rate of such tax, repealing
 or suspending such tax, exempting from such tax the energy  sources  and
 services  described in paragraph three of subdivision (a) or of subdivi-
 sion (b) of this section or changing the rate of  tax  imposed  on  such
 energy  sources  and  services  or  providing  for  the credit or refund
 described in clause six of subdivision (a)  of  section  eleven  hundred
 nineteen  of  this  chapter,  or electing or repealing the exemption for
 residential solar equipment  and  electricity  in  subdivision  (ee)  of
 section  eleven  hundred  fifteen  of  this  [article]  CHAPTER,  or the
 exemption for commercial solar equipment and electricity in  subdivision
 (ii)  of  section  eleven  hundred fifteen of this [article] CHAPTER, or
 electing or repealing the exemption for commercial fuel cell electricity
 generating systems equipment and electricity generated by such equipment
 in subdivision (kk) of section eleven hundred fifteen of this  [article]
 CHAPTER  must  go  into effect only on one of the following dates: March
 first, June first, September first or December first; provided,  that  a
 local law, ordinance or resolution providing for the exemption described
 in paragraph thirty of subdivision (a) of section eleven hundred fifteen
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09741-01-5

 S. 5465                             2
 
 of this chapter [or] MAY GO INTO EFFECT NO LATER THAN AUGUST FIRST; AND,
 PROVIDED  FURTHER,  THAT  A LOCAL LAW, ORDINANCE OR RESOLUTION repealing
 [any such] THE exemption DESCRIBED IN PARAGRAPH  THIRTY  OF  SUBDIVISION
 (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER or a local law,
 ordinance or resolution providing for a refund or  credit  described  in
 subdivision  (d)  of  section eleven hundred nineteen of this chapter or
 repealing such provision so provided must go into effect only  on  March
 first.  No  such  local  law, ordinance or resolution shall be effective
 unless a certified copy of such law, ordinance or resolution  is  mailed
 by  registered  or certified mail to the commissioner at the commission-
 er's office in Albany at least ninety days prior to the date  it  is  to
 become  effective.  However,  the commissioner may waive and reduce such
 ninety-day minimum notice requirement to a  mailing  of  such  certified
 copy  by  registered  or certified mail within a period of not less than
 thirty days prior to such effective date if the commissioner deems  such
 action  to  be  consistent  with the commissioner's duties under section
 twelve hundred fifty of this article and the commissioner acts by resol-
 ution. Where the restriction provided  for  in  section  twelve  hundred
 twenty-three  of  this article as to the effective date of a tax and the
 notice requirement provided for therein are applicable and have not been
 waived, the restriction and notice requirement in section twelve hundred
 twenty-three of this article shall also apply.
   § 2. Severability.  If any provision of this act or if any application
 thereof to any person or circumstance is held invalid, the remainder  of
 this  act  and  the  application  of  the provision to other persons and
 circumstances shall not be affected thereby.
   § 3. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on January 1, 2026.

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Senate Bill S5465

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Sponsored By

Leroy Comrie