New York legislation · 2025-2026 General Assembly
New York S10266: Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption
Status: Signed into law, September 25, 2026
Provides that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.
What the bill says
An act to amend the tax law, in relation to providing that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.
From the introduced text, May 11, 2026:
AN ACT to amend the tax law, in relation to providing that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (iii) of the opening paragraph of section 1210 of the tax law, as separately amended by chapters 67, and 332 of the laws of 2015, is amended to read as follows: (iii) the maximum rate referred to in section twelve hundred twentyfour of this article shall be calculated without reference to the following additional rates authorized in subparagraphs (i) and (ii) of this one percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua, Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence, CORTLAND and Onondaga and the cities of Mount Vernon and New Rochelle; three-quarters of one percent for the counties of Dutchess, Lewis, and Orange; one percent and three-quarters of one percent or one-half of one percent for the county of Oneida; three-quarters of one percent and one-half of one percent for the county of Nassau; one-half of one percent and one-quarter of one percent and …
Sponsors
- Lea Webb (D, 52) · primary sponsor
Latest actions
- : SIGNED CHAP.307
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.325
- : SUBSTITUTED FOR A11338
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 51 yea, 9 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 18, 2026): 6 yea, 1 nay, passed
- Investigations And Government Operations Committee Vote (May 18, 2026): 6 yea, 1 nay, passed
Subjects: Tax Law
Common questions
- What is S10266?
- S10266 is a bill in the New York Legislature (2025-2026 General Assembly): Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption.
- What does S10266 do?
- In its own words: An act to amend the tax law, in relation to providing that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.
- What is the status of S10266?
- Signed into law as of September 25, 2026. Latest action: SIGNED CHAP.307 (September 25, 2026).
- Who sponsored S10266?
- Lea Webb (D, 52).
- Where is the official record for S10266?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S10266
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.