Bill > A04590

This bill adds a three-dollar surcharge on online delivery transactions that terminate within New York City, to be used specifically for funding bus and subway operating costs. The surcharge applies to most online delivery transactions starting January 1, 2027, with specific exemptions for medical items like drugs, medicines, medical equipment, diapers, baby formula, and all food products. Sellers are responsible for collecting the surcharge and must clearly display it on customer receipts, though it cannot be considered an additional tax on the seller. Sellers must register with the tax commissioner, file monthly returns detailing their delivery transactions, and pay the collected surcharge. Notably, the surcharge will not apply to purchases made using supplemental nutrition assistance programs. The bill includes detailed provisions for registration, record-keeping, confidentiality of returns, and penalties for non-compliance, with all collected funds to be remitted to the New York City transportation assistance fund. The surcharge aims to generate additional revenue to support public transportation infrastructure in New York City.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4590