Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax

Ulster County's extra sales tax authority extended

Effective immediately, the law extends Ulster County’s extra sales and use tax authority through November 30, 2027, instead of November 30, 2025. The authorized period began September 1, 2002. The county can add 1 percentage point to its 3 percent rate, for a maximum local rate of 4 percent. The county must adopt or amend a local law, ordinance, or resolution to impose the extra tax. Households pay it only on taxable purchases or uses in the county when the county imposes it. Net collections from the extra tax remain subject to the county’s existing revenue-sharing agreement with the City of Kingston.