Bill > A05723

This bill imposes a twenty-five-cent surcharge on every online delivery sale where the delivery terminates within New York City. The surcharge will apply to any transaction where a tangible item is purchased online and delivered within the city limits. Sellers will be required to register with the commissioner, keep detailed records of their sales, and file quarterly or monthly returns depending on their total taxable receipts. The funds collected from this surcharge will be deposited into a special New York City Capital Infrastructure Fund, which will be jointly administered by the city and state. The fund is specifically designated to support freight transportation infrastructure in New York City, including repairing the Brooklyn-Queens Expressway, upgrading ferry docks, marine terminals, piers, freight rail lines, and urban consolidation centers. Sellers must pass the surcharge along to the purchaser and separately state it on receipts, and they may face significant penalties (up to 200% of the total surcharge) for failing to comply with the law. The bill includes detailed provisions for registration, record-keeping, reporting, and maintaining the confidentiality of tax returns, with the aim of generating revenue for critical infrastructure improvements.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5723