Bill > S03228

This bill eliminates state sales and compensating use taxes on several categories of goods and provides localities with the option to do the same. Specifically, the bill creates sales tax exemptions for motor fuels, diesel motor fuels, personal care products, housekeeping supplies, and ready-to-eat foods. The bill allows cities with populations of one million or more to elect to provide these same exemptions at the local level through a resolution. Each exemption is detailed in a separate part of the bill, with provisions that enable local governments to choose whether to adopt these tax breaks. The exemptions are set to expire two years after implementation, and the bill includes language allowing localities to adopt or repeal these exemptions on specific dates. The commissioner of taxation and finance is authorized to implement these changes, and the bill includes a severability clause to ensure that if one part of the act is found invalid, the rest of the act remains in effect. The bill's provisions are designed to provide tax relief to consumers by reducing the sales tax burden on everyday goods and giving local governments flexibility in implementing these exemptions.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S3228