![]() In addition to any other tax or assessmentĤ imposed by this chapter or other law, there is hereby imposed, beginningĥ on January first, two thousand twenty-five, a surcharge on all deliveryĦ transactions of three dollars for each delivery transaction where theħ delivery is made within the city of New York, except for deliveries of:Ĩ (a) drugs and medicines intended for use, internally or externally, inĩ the cure, mitigation, treatment or prevention of illnesses or disease inġ0 human beings, medical equipment, including component parts thereof, andġ1 supplies required for such use or to correct or alleviate physical inca-ġ2 pacity, and products consumed by humans for the preservation of healthġ3 but not including cosmetics or toilet articles notwithstanding the pres-ġ4 ence of medicinal ingredients therein or medical equipment, includingġ5 component parts thereof, and supplies, other than such drugs and medi-ġ6 cines, purchased at retail for use in performing medical and similarġ7 services for compensation, as such terms are defined in paragraph threeġ8 of subdivision (a) of section eleven hundred fifteen of this chapter orġ9 (b) diapers intended for human use including, but not limited to:Ģ0 disposable, reusable, adult, and children's diapers, as such terms areĢ1 defined in paragraph thirty-a of subdivision (a) of section elevenĢ3 (c) baby formula intended for feeding infants orĢ5 § 1352. (a) "Person" means an individual, partnership,ġ6 limited liability company, society, association, joint stock company,ġ7 corporation, estate, receiver, trustee, assignee, referee or any otherġ8 person acting in a fiduciary or representative capacity, whetherġ9 appointed by a court or otherwise, any combination of individuals andĢ0 any other form of unincorporated enterprise owned or conducted by two orĢ2 (b) "Delivery transaction" means a transaction that results in theĢ3 delivery of any item purchased online to the purchaser.ĮXPLANATION-Matter in italics (underscored) is new matter in bracketsġ (c) "Purchaser" means the person receiving the item in the deliveryģ § 1351. ![]() Cooperation by regulatory agencies.ġ5 § 1350. Deposit and disposition of revenue.ġ4 1359. Returns and payment of surcharge.ġ3 1358. The tax law is amended by adding a new article 30-C to readĩ 1354. The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:ġ Section 1. CARROLL - read once and referred to the Commit-ĪN ACT to amend the tax law, in relation to adding a surcharge on online This act shall take effect on the first of January next succeeding theĭate on which it shall have become a law. Infants and children in NYC will help to decrease congestion and provideĪ sizable additional revenue stream to the help fund and fix the subwayįISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:Įstimated projected revenue: $300 million annually. Adding a $3 convenience charge onĪll deliveries except essential medical supplies, baby formula andĭiapers, food deliveries and for those using the supplemental nutritionĪssistance program and/or the special supplemental nutrition for women, There's no incentive to ship smart, by consolidating packagesĪnd as a result our streets are choked with congestion and all of this There are on average 1.5 million packages delivered daily across New Tice and procedure, deposit and disposition of revenue, cooperation by Of surcharge, records to be kept, secrecy of returns and reports, prac. Tion of tax, liability of surcharge, registration, returns and payment Article 30-C describes in detail definitions, imposi. Supplemental nutrition for women, infants and children and any other Those using the supplemental nutrition assistance program, the special Medical supplies, baby formula and diapers, food deliveries and for ![]() Surcharge of $3 per delivery with exemptions for essential medicines and Section 1 adds Article 30-C to the tax law to establish a delivery In New York City with the revenue raised being directed to the MTA to ![]() ![]() This bill would add a $3 dollar per transaction fee on online deliveries Submitted in accordance with Assembly Rule III, Sec 1(f)Īn act to amend the tax law, in relation to adding a surcharge on onlineĭelivery transactions within the city of New York 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. ![]()
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