County of Putnam
Local Law #10 of 2011
(Passed at the May 3, 2011 Full Legislature Meeting)
A Local Law to Amend Chapter 220 of the Code of Putnam County to include Article II
Sales Tax as adopted by the County by Resolution #R85 of 1977 and amended by the
following resolutions R297 of 1980, R329 of 1983, R361 of 1983, R427 of 1986, R682 of
1988, R173 of 2005, R147 of 2007 and R264 of 2009
Be it enacted by the Legislature of the County of Putnam as follows:
Section 1
Chapter 220 of the Code of Putnam County entitled Taxation is hereby amended to
include Article II entitled “Sales Tax” to read as follows:
Article II
Sales Tax
SECTION 220-9. Definitions.
a) When used in this article the term “person” includes an individual, partnership,
society, association, joint stock company, corporation, estate, receiver, trustee,
assignee, referee, and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of the foregoing.
b) When used in this article for the purpose of the taxes imposed by subdivisions (a),
(b), (c) and (d) of Section 220-10 and by Section 220-12, the following terms shall mean:
1) Purchase at retail. A purchase by any person for any purpose other than those
set forth in clauses (A) and (B) of subparagraph (i) of paragraph (4) of this subdivision.
2) Purchaser. A person who purchases property or to whom are rendered services,
the receipts from which are taxable under this article.

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