New York A11338 ensures Cortland County's additional sales and compensating use tax rate is exempt from preemption.
New York A11338 amends the tax law to specify that the additional sales and compensating use tax rate imposed by Cortland County is exempt from preemption. This means Cortland County retains the authority to set and collect this tax rate without interference from state-level preemption laws. The bill also adjusts the calculation of the maximum tax rate to exclude Cortland County's additional rate.
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