Bill > A06750

This bill amends the New York State tax law to extend Niagara County's authorization to impose an additional one percent sales and compensating use tax beyond its current expiration date. Specifically, the bill changes the end date of this tax authority from November 30, 2025, to November 30, 2027, effectively providing the county with two more years to continue collecting this supplemental sales tax. The additional one percent tax is on top of the standard three percent sales tax rate already in place, and this extension allows Niagara County to maintain this local revenue source for a longer period. Sales and compensating use taxes are transaction taxes applied to the sale of goods and certain services, with the "compensating use tax" typically covering purchases made outside the jurisdiction but used within it. The bill's immediate effect clause means the amendment will go into effect as soon as it is signed into law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6750