New York Assembly Bill A11338

New York 2025-2026 Regular Session

• Introduced: 5/11/26
• Refer: 5/11/26
• Report Pass: 6/1/26
• Refer: 6/1/26

Caption

Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption

Summary

This bill amends the Tax Law to clarify that Cortland County’s additional 1% local sales and compensating use tax authority is not subject to preemption. It adds Cortland County to the list of counties whose authorized local sales tax rates are excluded when calculating the statewide maximum rate, and it creates a new provision stating that Cortland County has the sole right to impose that additional rate. The bill also specifies that Cortland’s additional 1% tax is separate from any other county taxes imposed under the Tax Law or other law, and that the county’s maximum 3% rate calculation should not count that additional 1% toward the cap. In practical terms, the measure is aimed at preserving Cortland County’s ability to maintain or adopt its authorized local sales tax without being displaced by state preemption rules.

Impact

The bill would amend sections 1210 and 1224 of the New York Tax Law to expressly protect Cortland County’s local sales tax authority. It would affect county sales and use tax administration by removing uncertainty over whether the county’s additional 1% rate can be preempted, and it would adjust the statutory list of counties whose local rates are excluded from the statewide maximum-rate calculation. The primary parties affected are Cortland County government, local taxpayers, and businesses collecting sales tax in the county.

Sentiment

The available record shows no committee transcript or recorded vote, so there is no detailed public debate to gauge. Based on the bill’s caption and structure, the measure appears technical and locally focused, with an apparent intent to preserve existing county taxing authority rather than create a broad new tax policy. The absence of recorded opposition or amendments suggests the bill was presented as a narrow clarification.

Contention

The main point of contention, if any, would be the principle of state preemption versus local taxing autonomy. Supporters would likely argue that Cortland County should retain clear authority to impose its authorized additional sales tax without state interference, while opponents could be concerned about expanding local tax discretion or complicating statewide tax uniformity. Because there are no transcripts or votes provided, no specific legislator, committee, or stakeholder objections are documented in the record.