Imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York; deposits funds.
New York A05723 imposes a surcharge of twenty-five cents on every online delivery sale where such delivery terminates within the city of New York. This surcharge applies to the sale of tangible personal property purchased online from a seller to a buyer. The surcharge is intended to fund the special New York city capital infrastructure fund, which supports freight transportation infrastructure projects. The surcharge is passed along to the purchaser and must be separately stated on any receipt. The surcharge is subject to penalties for non-payment.
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