Bill > A06483

This bill extends the existing authorization for Tioga County, located in New York state, to impose an additional one percent sales and compensating use tax through November 30, 2027. Specifically, the bill amends Section 1210 of the tax law by changing the previous end date of the additional tax from November 30, 2025 to November 30, 2027. Sales and compensating use taxes are types of consumption taxes applied to the sale of goods and services, with the "compensating use tax" typically covering purchases made outside the jurisdiction but used within it. The bill essentially allows Tioga County to continue collecting this supplemental 1% sales tax for an additional two years beyond the previous authorization, which would help maintain a consistent revenue stream for the county. The amendment is straightforward and technical in nature, simply extending the existing tax provision without making substantial changes to the rate or underlying tax structure.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6483