New YorkCortland County sales tax would be protected from preemption
Cortland County would keep sole authority to impose its additional one percent sales tax, which would not count toward the state’s maximum local tax rate.
What it does
Cortland County would have the sole right to impose its authorized additional one percent sales tax. Other local taxes could not preempt it.
When calculating the state’s maximum local sales tax rate, officials would leave out Cortland County’s authorized additional one percent tax.
Argument forCortland County could keep its authorized one percent sales tax even if another local tax would otherwise take its place.
Argument againstOther local governments could lose the ability to replace Cortland County’s one percent tax, limiting their choices over which local sales tax to collect.
More detail
Cortland County would have the sole right to impose its authorized additional one percent sales tax, and that tax would not be subject to preemption. This applies to the additional one percent rate Cortland County may impose under state tax law. The act takes effect immediately.
The state’s maximum local sales tax rate calculation would exclude Cortland County’s authorized additional one percent tax. This applies to the maximum rate calculation under the cited tax law sections. The act takes effect immediately. The version of the rate-calculation rule in section one applies until the referenced provision expires; section two then takes effect under that provision’s reversion schedule.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 25SIGNED CHAP.307Became Law
- Sep 22DELIVERED TO GOVERNORTo Governor
- Jun 1RETURNED TO SENATE
- Vote recorded Assembly Vote. Result: pass.Lower
- Jun 1PASSED ASSEMBLYPassed 2nd Chamber
- Jun 1HOME RULE REQUEST
- Jun 1ORDERED TO THIRD READING RULES CAL.325
- Jun 1SUBSTITUTED FOR A11338
- May 28REFERRED TO WAYS AND MEANSMinor
- Vote recorded Floor Vote. Result: pass.Upper
- May 28DELIVERED TO ASSEMBLY
- May 28PASSED SENATEPassed 1st Chamber
- May 20ADVANCED TO THIRD READING
- May 192ND REPORT CAL.
- May 181ST REPORT CAL.1137
- Vote recorded Investigations And Government Operations Vote. Result: pass.Upper
- May 11REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONSIntroduced
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