Legislative highlights and changes
Listed below is a summary of Legislative Highlights and Changes.
For more detailed information relating to these changes, see:
- Sales tax rates for local taxing jurisdictions,
- Publications and Guidance for detailed description of the legislative changes pertaining to the applicable selling periods, and
- Summary of Tax Provisions for descriptions contained in the budget legislation.
For sales tax rate changes pertaining to this quarterly data, please see Current Sales Tax Rate Changes
June 1, 2016:
An exemption from state and local sales taxes (sales tax) for rent paid by a room remarketer to a hotel operator for an occupancy that the room remarketer intends to sell to its customers. Prior to this law change, remarketers paid tax to a hotel and claimed a credit or a refund for occupancy they resold
December 1, 2015:
The combined state and local tax rate in Jefferson County increases from 7¾% to 8%.
The combined state and local tax rate in Chautauqua County increases from 7½% to 8%.
Certain sales of electricity generated by residential or commercial solar energy systems equipment and sold under a written solar power purchase agreement (PPA) is exempt from sales and use tax.