§ 27-2805. Paper carryout bag reduction fee.\n 1. (a) Notwithstanding any other provision of law to the contrary, any\ncity and any county, other than a county wholly within such a city,\nacting through its local legislative body, is hereby authorized and\nempowered to adopt and amend local laws, ordinances or resolutions\nimposing a paper carryout bag reduction fee within the territorial\nlimits of such city or county, to take effect on or after March first,\ntwo thousand twenty. Notwithstanding the foregoing, if a county and a\ncity wholly within such county both impose such fee, the fee imposed by\nsuch county shall not apply within the territorial limits of such city.\n (b) Such paper carryout bag reduction fee, whether or not any tangible\npersonal property is sold therewith, shall be imposed at a rate of five\ncents on each paper carryout bag provided by a person required to\ncollect tax to a customer in this state; provided, however, that such\npaper carryout bag reduction fee shall not be imposed on paper carryout\nbags that are subject to a fee on the provision of such paper carryout\nbag pursuant to a local law or ordinance that was adopted prior to the\neffective date of this section. The paper carryout bag reduction fee\nmust be reflected and made payable on the sales slip, invoice, receipt,\nor other statement of the price rendered to the customer.\n (c) Such paper carryout bag reduction fee shall not constitute a\nreceipt for the sale of tangible personal property subject to tax\npursuant to article twenty-eight and pursuant to the authority of\narticle twenty-nine of the tax law, and transfer of a bag to a customer\nby a person required to collect tax shall not constitute a retail sale.\n (d) It shall be unlawful for a municipal corporation to adopt or amend\na local law, ordinance or resolution requiring the imposition of any fee\non the provision of a paper carryout bag except as expressly authorized\nby this section. Where a municipal corporation that adopted such a local\nlaw, ordinance or resolution prior to the effective date of this section\nis, or is located in, a county that has imposed a paper carryout bag\nreduction fee pursuant to this section, such municipal corporation shall\nbe prohibited from requiring the imposition of a fee on any provision of\npaper carryout bags that occurs more than one year after such county\npaper carryout bag reduction fee takes effect.\n 2. Any such local law, ordinance or resolution adopted pursuant to\nthis section shall state the amount of the paper carryout bag reduction\nfee and the date on which a person required to collect tax shall begin\nto add such paper carryout bag reduction fee to the sales slip, invoice,\nreceipt, or other statement of the price rendered to its customers. No\nsuch local law, ordinance or resolution shall be effective unless a\ncertified copy of such law, ordinance or resolution is mailed by\nregistered or certified mail to the commissioner of taxation and finance\nin accordance with the provisions of subdivisions (d) and (e) of section\ntwelve hundred ten of the tax law.\n 3. The paper carryout bag reduction fee imposed by this section shall\nnot apply to any customer using the supplemental nutritional assistance\nprogram, special supplemental nutrition program for women, infants and\nchildren, or any successor programs used as full or partial payment for\nthe items purchased.\n 4. The paper carryout bag reduction fee must be reported and paid to\nthe commissioner of taxation and finance on a quarterly basis on or\nbefore the twentieth day of the month following each quarterly period\nending on the last day of February, May, August and November,\nrespectively. The payments must be accompanied by a return in the form\nand containing the information the commissioner of taxation and finance\nmay prescribe.\n 5. Any sales slip, invoice, receipt, or other statement of price\nfurnished by a person required to collect tax to a customer sha
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