Bill > S03499

This bill extends the authorization for Chemung County to impose an additional one percent sales and compensating use tax through November 30, 2027. Specifically, the bill amends an existing section of New York tax law to update the expiration date of the county's ability to levy this extra sales tax from November 30, 2025 to November 30, 2027. Sales and compensating use taxes are additional charges applied to the sale of goods and services, with the compensating use tax ensuring that goods purchased outside the taxing jurisdiction but used within it are still subject to local tax rates. By extending this authorization, the bill allows Chemung County to continue collecting this additional one percent sales tax for two more years, which can provide important revenue for local government services and operations. The bill takes effect immediately upon passage.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3499