LOCAL LAW D FOR 2026
A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK AMENDING
CHAPTER 270-7 OF THE ALBANY COUNTY CODE TO EXEMPT THE SALE OF CLOTHING FROM SALES TAX
Introduced: 4/2/2026
By: Grimm
BE IT ENACTED BY THE LEGISLATURE OF THE COUNTY OF ALBANY AS
FOLLOWS:
Section I: Subdivision I of Section 270-7 of the Albany County Code is amended to read as follows:
I. Receipts from sales of and consideration given or contracted to be given for purchases of clothing and footwear exempt from state sales and compensating use taxes pursuant to Paragraph (30) of Subdivision (a) of § 1115 of the New York Tax Law [during the periods commencing August 26, 2003, and ending September 1, 2003, and commencing January 26, 2004, and ending February 1, 2004,] shall also be exempt [during such periods] from sales and compensating use taxes imposed by this article.
Section 3. Severability.
If any clause, sentence, paragraph, subdivision, or part of this law or the application
thereof to any person, firm, corporation or circumstance, shall be adjudged by any
court of competent jurisdiction to be invalid or unconstitutional, such order or
judgment shall not affect, impair, or invalidate the remainder of the law, but shall be
confined in its operation to the clause, sentence, paragraph, subdivision, or part of
the law or in its application to the person, individual, firm, corporation or
circumstance directly involved in the controversy in which such judgment or order
may be rendered.
Section 4. SEQRA Compliance.
This County Legislature determines that this local law constitutes a “Type II action”
pursuant to the provisions of the State Environmental Quality Review Act (SEQRA),
and that no further action under SEQRA is required.
Section 5. Effective Date.
This local law shall take effect immediately after its filing with the Secretary of State.