New York 2025-2026 Regular Session

New York Senate Bill S04193

Introduced
2/3/25  
Refer
2/3/25  

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 S04193 proposes the imposition of a surcharge of twenty-five cents on every online delivery sale that terminates within the city of New York. This surcharge is in addition to any existing taxes and is intended to generate revenue for the state. The bill outlines the definitions of key terms, the liability for the surcharge, the registration process for sellers, and the requirements for payment and record-keeping. Furthermore, it establishes a special New York City capital infrastructure fund, which will receive the revenue generated from the surcharge to support freight transportation infrastructure projects in the city.

Impact

The bill will amend the tax law and state finance law by introducing a new surcharge specifically targeting online delivery sales within New York City. This will create a new revenue stream that is earmarked for the improvement and maintenance of freight transportation infrastructure, including critical projects like the repair of the Brooklyn Queens Expressway and other related facilities. The implementation of this surcharge may also affect online retailers operating in New York City, as they will be required to register and comply with the new tax regulations.

Sentiment

The sentiment surrounding Bill S04193 appears to be mixed, as there have been no recorded votes or committee discussions available to gauge public or legislative opinion. However, the introduction of a new tax often raises concerns among businesses and consumers regarding the potential increase in costs associated with online purchases, which may lead to pushback from stakeholders in the retail sector.

Contention

Notable points of contention may arise from the business community, particularly online retailers who may argue that the surcharge could deter consumers from making purchases due to increased costs. Additionally, there may be concerns about the administrative burden placed on sellers to comply with the new registration and reporting requirements. The potential impact on consumer behavior and the effectiveness of the surcharge in generating the intended revenue for infrastructure improvements could also be debated among lawmakers and stakeholders.

Companion Bills

NY A05723

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 A05723

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 HB530

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

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 SB091

Exclusion of Newspaper Deliverers as Employees

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 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.