Bill Text: NY A00519 | 2019-2020 | General Assembly | Introduced
Bill Title: Restricts sales tax exemptions on fur-bearing articles of clothing or footwear.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00519 Detail]
Download: New_York-2019-A00519-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 519 2019-2020 Regular Sessions IN ASSEMBLY (Prefiled) January 9, 2019 ___________ Introduced by M. of A. L. ROSENTHAL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to restricting sales tax exemptions on fur-bearing articles of clothing or footwear The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 15 of subdivision (b) of section 1101 of the tax 2 law, as amended by section 77 of part A of chapter 56 of the laws of 3 1998, is amended to read as follows: 4 (15) Clothing and footwear. (i) Clothing and footwear to be worn by 5 human beings, but not including costumes [or], rented formal wear, or 6 fur-bearing clothing or footwear, and (ii) fabric, thread, yarn, 7 buttons, snaps, hooks, zippers and like items which are used or consumed 8 to make or repair such clothing (other than such costumes or rented 9 formal wear) and which become a physical component part of such cloth- 10 ing, but not including such items made from pearls, precious or semi- 11 precious stones, jewels or metals, or imitations thereof, or fur. 12 § 2. This act shall take effect on the first day of a quarterly sales 13 tax period, as set forth in subdivision (b) of section 1136 of the tax 14 law, next succeeding the thirtieth day after it shall have become a law. 15 Provided, however that the commissioner of taxation and finance shall 16 take any action necessary for the timely implementation of this act on 17 or before the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01518-01-9