---
type: "Bill"
title: "Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes"
description: "Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2023-2024"
identifier: "S 5535"
citation: "New York S 5535 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Peter Oberacker"]
version_count: 2
action_count: 17
vote_count: 3
first_action: "2023-03-07"
last_action: "2023-07-28"
source: "openstates"
source_identifier: "ocd-bill/52e2d230-2bb6-40d7-bc77-9a13ff69a899"
source_url: "http://www.nysenate.gov/legislation/bills/2023/S5535"
source_hash: "1bc5c0eb46fd612081d877219e162ceee8bc84a5434c4c95e245eefb7d02b206"
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 5535 (2023-2024) — Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes

Extends the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes.

## Version chain

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

1. **S5535** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S5535&term=2023&Text=Y)
2. **S5535A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2023/S5535A)

## Votes

- Investigations And Government Operations Vote - Version: A — **7–0** (pass) · upper
- Assembly Vote — **115–34** (pass) · lower
- Floor Vote - Version: A — **54–7** (pass) · upper

## Sponsors

- Peter Oberacker — primary (person)

## Timeline

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

- **2023-03-07** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2023-03-23** AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `amendment-passage, referral-committee`
- **2023-03-23** PRINT NUMBER 5535A `amendment-passage`
- **2023-05-15** 1ST REPORT CAL.914
- **2023-05-16** 2ND REPORT CAL.
- **2023-05-17** ADVANCED TO THIRD READING
- **2023-05-23** HOME RULE REQUEST
- **2023-05-23** PASSED SENATE `passage`
- **2023-05-23** DELIVERED TO ASSEMBLY
- **2023-05-23** REFERRED TO WAYS AND MEANS `referral-committee`
- **2023-06-07** SUBSTITUTED FOR A6307A
- **2023-06-07** ORDERED TO THIRD READING RULES CAL.641
- **2023-06-07** HOME RULE REQUEST
- **2023-06-07** PASSED ASSEMBLY `passage`
- **2023-06-07** RETURNED TO SENATE
- **2023-07-21** DELIVERED TO GOVERNOR `executive-receipt`
- **2023-07-28** SIGNED CHAP.239 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/52e2d230-2bb6-40d7-bc77-9a13ff69a899`. Confidence: reported (aggregated from official New York legislature records).