Bill > A06820

This bill extends the authorization for Delaware County, New York, to impose an additional one percent sales and compensating use tax beyond its previous expiration date. Specifically, the legislation amends an existing tax law provision to change the end date of the county's authorization from November 30, 2025, to November 30, 2027. This means Delaware County can continue to levy a supplemental sales tax at a rate one percent higher than the standard three percent rate for an additional two years. Sales and compensating use taxes are types of transaction taxes applied to the sale of goods and certain services, with the compensating use tax typically applying to goods purchased outside the local jurisdiction but used within it. The bill allows the county to maintain its current local tax structure and provides continuity for local revenue generation. The legislation takes effect immediately upon passage, ensuring a seamless extension of the county's taxing authority.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6820