---
type: "Bill"
title: "Codifies existing guidance on the application of sales and use tax"
description: "Codifies existing guidance on the application of sales and use tax; amends the definition of receipt to include consideration received by a vendor from third parties in certain circumstances."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2021-2022"
identifier: "S 6301"
citation: "New York S 6301 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["STAVISKY"]
version_count: 2
action_count: 15
vote_count: 4
first_action: "2021-04-21"
last_action: "2021-08-20"
source: "openstates"
source_identifier: "ocd-bill/eb07b1b7-0637-4978-911e-7dd18e41c08a"
source_url: "http://www.nysenate.gov/legislation/bills/2021/S6301"
source_hash: "51d40e3c77fd118bb900d3acecc32e92ccb2c79c837b3cf96797367aed7f582d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 6301 (2021-2022) — Codifies existing guidance on the application of sales and use tax

Codifies existing guidance on the application of sales and use tax; amends the definition of receipt to include consideration received by a vendor from third parties in certain circumstances.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S6301** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S6301&term=2021&Text=Y)
2. **S6301A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2021/S6301A)

## Votes

- Assembly Vote — **148–1** (pass) · lower
- Floor Vote - Version: A — **63–0** (pass) · upper
- Budget And Revenue Vote — **6–1** (pass) · upper
- Rules Vote - Version: A — **21–0** (pass) · upper

## Sponsors

- STAVISKY — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-04-21** REFERRED TO BUDGET AND REVENUE `referral-committee`
- **2021-05-04** REPORTED AND COMMITTED TO FINANCE `referral-committee`
- **2021-06-07** AMEND AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
- **2021-06-07** PRINT NUMBER 6301A `amendment-passage`
- **2021-06-09** COMMITTEE DISCHARGED AND COMMITTED TO RULES `referral-committee`
- **2021-06-09** ORDERED TO THIRD READING CAL.1697
- **2021-06-10** PASSED SENATE `passage`
- **2021-06-10** DELIVERED TO ASSEMBLY
- **2021-06-10** REFERRED TO WAYS AND MEANS `referral-committee`
- **2021-06-10** SUBSTITUTED FOR A1143A
- **2021-06-10** ORDERED TO THIRD READING RULES CAL.700
- **2021-06-10** PASSED ASSEMBLY `passage`
- **2021-06-10** RETURNED TO SENATE
- **2021-08-09** DELIVERED TO GOVERNOR `executive-receipt`
- **2021-08-20** SIGNED CHAP.413 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/eb07b1b7-0637-4978-911e-7dd18e41c08a`. Confidence: reported (aggregated from official New York legislature records).