New York Assembly Bill A07447

New York 2025-2026 Regular Session

• Introduced: 3/28/25
• Refer: 3/28/25
• Report Pass: 6/4/25
• Refer: 6/4/25
• Report Pass: 6/6/25

Caption

Extends authorization for the county of Fulton to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

Summary

This bill extends Fulton County’s existing authority to impose an additional 1% local sales and compensating use tax. Under current law, the county is already authorized to levy this extra tax on top of the standard 3% county rate; the bill simply moves the expiration date of that authorization from November 30, 2025 to November 30, 2027. The measure takes effect immediately upon enactment. The bill does not create a new tax or change the tax rate structure statewide. Instead, it preserves a local revenue source for Fulton County by continuing the county’s ability to collect the additional sales and use tax for two more years. This affects consumers making taxable purchases in Fulton County and supports county and local government finances that rely on the revenue.

Impact

The bill amends section 1210 of the Tax Law to extend Fulton County’s temporary authorization to impose an extra 1% sales and compensating use tax through November 30, 2027. Its practical effect is to maintain the county’s local taxing power and associated revenue stream without altering the statewide sales tax framework or the base tax rate applicable outside the county.

Sentiment

The available legislative history suggests the bill is broadly supported and noncontroversial. It received a favorable recommendation from the Assembly Ways and Means Committee by a strong margin and then passed the Assembly Rules Committee unanimously. There is no recorded committee transcript indicating significant opposition or debate.

Contention

No major points of contention are evident in the available materials. The only likely policy issue is the general tradeoff between preserving county revenue and continuing a higher local sales tax burden on purchasers in Fulton County. However, the committee votes indicate little to no organized opposition, and the bill appears to be a routine local tax extension.