New York 2025-2026 Regular Session

New York Assembly Bill A05723

Introduced
2/20/25  
Refer
2/20/25  

Caption

Imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York; deposits funds into a special New York city infrastructure capital fund.

Summary

Bill A05723 introduces a surcharge of twenty-five cents on every online delivery sale that concludes within the city of New York. This surcharge is applicable to all sellers of tangible personal property delivered to buyers in the city. The bill outlines the responsibilities of sellers regarding the surcharge, including the requirement to pass the surcharge onto the purchaser and to separately state it on receipts. Additionally, the bill establishes a registration process for sellers liable for the surcharge and details the payment and reporting obligations associated with it.

Impact

The bill amends the New York tax law and state finance law, creating a new article that imposes a surcharge specifically for online delivery sales in New York City. The revenue generated from this surcharge will be deposited into a newly established special New York City capital infrastructure fund, which is designated to support freight transportation infrastructure projects within the city. This could lead to increased funding for infrastructure improvements, particularly in areas related to freight transportation.

Sentiment

The sentiment surrounding Bill A05723 appears to be mixed, as there have been no recorded votes or committee discussions available to gauge specific opinions. However, the imposition of a surcharge may face opposition from businesses concerned about the additional costs and the potential impact on consumers, while proponents may argue for the necessity of funding infrastructure improvements.

Contention

Notable points of contention may arise from businesses that sell goods online, who may oppose the surcharge as an additional financial burden. There may also be concerns regarding the administrative burden of compliance with the new registration and reporting requirements. On the other hand, supporters of the bill may argue that the surcharge is a necessary step to fund critical infrastructure projects that benefit the city as a whole.

Companion Bills

NY S04193

Same As Imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York; deposits funds into a special New York city infrastructure capital fund.

Previously Filed As

NY S04193

Imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York; deposits funds into a special New York city infrastructure capital fund.

NY A04590

Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

NY H6365

Imposes a fifty cent delivery fee (tax) per transaction for deliveries in the state.

NY A05944

Requires delivery safety training for those who make deliveries for online ordering and delivery platforms within a city with a population of one million or more before such persons can make a delivery.

NY HB530

Retail delivery fees; impose upon customers for deliveries of certain retail items for the purpose of transportation funding.

NY S10055

Prohibits certain surcharges on certain credit or debit card transactions in the city of New York; provides that no agency or department of the city of New York, or any tribunal located therein, shall be authorized to impose a surcharge on a holder who elects to use a credit or debit card in lieu of payment by cash, check, or similar means to pay any fine, civil penalty, or fee owed.

NY SB091

Exclusion of Newspaper Deliverers as Employees

NY S09814

Includes delivery network company workers in the definition of "employee" for purposes of paid sick leave; provides that the employer of a delivery network company worker shall be a delivery network company.

NY A09582

Includes delivery network company workers in the definition of "employee" for purposes of paid sick leave; provides that the employer of a delivery network company worker shall be a delivery network company.

NY S733

Providing a delivery network company surcharge for small businesses and EJ communities

Similar Bills

TX HB4483

Relating to the funding mechanism for the regulation of workers' compensation and workers' compensation insurance; authorizing surcharges.

TX SB1455

Relating to the funding mechanism for the regulation of workers' compensation and workers' compensation insurance; authorizing surcharges.

CA SB1168

Data centers: rate structures.

HI SB492

Relating To General Excise Tax.

HI SB467

Relating To General Excise Tax.

HI SB467

Relating To General Excise Tax.

HI SB492

Relating To General Excise Tax.

HI SB310

Relating To Taxation.