Bill > S05465

This bill amends the New York tax law to allow municipalities to adopt a local law, ordinance, or resolution providing a sales tax exemption specifically for clothing and footwear, which can be implemented after March 1, 2025 and no later than August 1, 2025. The bill modifies existing tax law provisions regarding the effective dates for local tax changes, adding a specific provision for this clothing and footwear sales tax exemption. Municipalities will need to follow specific procedural requirements when implementing this exemption, such as mailing a certified copy of the law to the state commissioner at least 90 days before the effective date (though the commissioner may waive this to a minimum of 30 days). The bill includes a severability clause to ensure that if any part of the law is found invalid, the rest of the law remains in effect, and it is set to automatically expire and be repealed on January 1, 2026, meaning the sales tax exemption for clothing and footwear will only be temporarily available during the specified period in 2025.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5465