New York A04590 adds a three dollar surcharge on online delivery transactions within New York City to fund the operating costs of buses and subways.

New York A04590 adds a new article to the tax law imposing a three dollar surcharge on each online delivery transaction within New York City, effective January 1, 2027. The surcharge does not apply to deliveries of drugs, medicines, baby formula, or food products. Sellers must register with the state and file monthly returns reporting the number of transactions and amounts due. The surcharge revenue will fund the city's transportation assistance fund for buses and subways. Sellers failing to register or pay the surcharge may face penalties and certificate revocation.

New York A04590 adds a three dollar surcharge on online delivery transactions within New York City to fund the operating costs of buses and subways.

New York A04590 adds a new article to the tax law imposing a three dollar surcharge on each online delivery transaction within New York City, effective January 1, 2027. The surcharge does not apply to deliveries of drugs, medicines, baby formula, or food products. Sellers must register with the state and file monthly returns reporting the number of transactions and amounts due. The surcharge revenue will fund the city's transportation assistance fund for buses and subways. Sellers failing to register or pay the surcharge may face penalties and certificate revocation.