State Tax Day - Current, S.16, New York—Sales and Use Tax: Additional Tax Cortland County is Authorized to Impose Not Subject to Preemption, (Sep 29, 2026)
Enacted New York legislation provides that the additional 1% sales and compensating use tax imposed by Cortland County is not subject to preemption. The legislation grants Cortland County the sole authority to impose the additional tax and excludes the additional 1% rate from the calculation of the state's maximum local sales tax rate.
Ch. 307 (S.B. 10266), Laws 2026, effective September 25, 2026