Imposes a surcharge on online delivery sales in New York City, funding infrastructure improvements.
New York S04193 imposes a surcharge of twenty-five cents on every online delivery sale where the delivery terminates within the city of New York. The surcharge funds a special New York City Capital Infrastructure Fund, which supports freight transportation infrastructure projects. These include the repair of the Brooklyn Queens Expressway and improvements to ferry docks, marine terminals, and urban consolidation centers. The surcharge applies to sellers of tangible personal property delivered within New York City, and the surcharge amount is passed along to the purchaser.
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