Bill > S05977

This bill extends the authorization for Cayuga County, New York, to impose an additional one percent sales and compensating use tax until November 30, 2027. Specifically, the bill amends an existing section of the New York State tax law to change the expiration date of this local tax authorization from November 30, 2025, to November 30, 2027. Sales and compensating use taxes are local taxes levied on the sale of goods and services, with the compensating use tax applying to items purchased outside the jurisdiction but used within it. This extension will allow Cayuga County to continue collecting this supplemental one percent sales tax for an additional two years beyond the previous authorization, providing the county with continued flexibility in local revenue generation. The bill will take effect immediately upon passage, ensuring a seamless continuation of the county's existing tax authority.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5977