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Department of Taxation and Finance

Legislative highlights and changes

Listed below is a summary of Legislative Highlights and Changes.

For more detailed information relating to these changes, see:

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.