Bill > S03494

This bill extends the authorization for Yates County, located in New York State, to impose an additional one percent sales and compensating use tax through November 30, 2027. Specifically, the bill amends an existing section of the tax law by changing the expiration date of the county's ability to levy this supplemental sales tax from November 30, 2025 to November 30, 2027. Sales and compensating use taxes are local taxes applied to the sale of goods and services, with the compensating use tax designed to ensure that items purchased out of state for use within the county are still subject to taxation. The bill does not change the tax rate itself, but simply provides Yates County with two additional years to continue collecting this supplemental one percent tax, which can be used to support local government services and infrastructure. The legislation will take effect immediately upon passage.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3494