S. 9505 Summary

• Eliminates New York state sales and compensating use taxes on motor fuel and diesel motor fuel, effective 90 days after enactment for two years, with optional local adoption by cities through resolution.

• Removes sales tax on personal care products as determined by the commissioner, applicable to localities through local law or resolution, effective immediately upon city adoption.

• Establishes sales tax exemption for housekeeping supplies as determined by the commissioner, allowing cities to opt in through local resolution with immediate effect.

• Exempts heated or prepared food items (including restaurant meals, grocery store prepared foods, food trucks, and catered food) from sales tax, effective immediately upon city resolution in jurisdictions with one million or more residents.

• All four exemptions (motor fuel, personal care products, housekeeping supplies, and prepared foods) expire and are repealed two years after the effective date unless extended.