Bill > S04193

This bill imposes a twenty-five-cent surcharge on every online delivery sale that terminates within New York City, with the collected funds being deposited into a special New York City infrastructure capital fund. The surcharge will apply to any transaction resulting in the delivery of tangible personal property purchased online, and sellers will be responsible for collecting and remitting the fee. Sellers must register with the commissioner, keep detailed records of online delivery sales, and file quarterly or monthly returns depending on their total taxable receipts. The revenues from this surcharge will be specifically dedicated to supporting freight transportation infrastructure in New York City, including repairing the Brooklyn-Queens Expressway, upgrading marine terminals, improving ferry docks, freight rail lines, urban consolidation centers, and related infrastructure projects. The bill requires an annual public report detailing the fund's revenues and expenditures, and provides strict guidelines for administration, record-keeping, and potential penalties for non-compliance. The surcharge will take effect on the first day of January following the bill's enactment.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S4193