Extends the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes

Herkimer County’s extra sales taxes extended

Effective immediately, the law extends Herkimer County’s extra sales and use tax authority from November 30, 2025, through November 30, 2027. It allows an extra 1% above the otherwise authorized 3% county rate, plus a separate 0.25% tax. Buyers owe these extra taxes on taxable purchases or use only if the county adopts them. Existing exemptions, collection rules, and revenue rules still apply; the extra rates do not count toward statutory rate limits. The county must keep net revenue from the 0.25% tax in a separate special fund to pay for building additional correctional facilities. After those construction costs are paid, remaining net revenue must go into the county’s general fund for any county purpose.