Bill Text: NY A00783 | 2009-2010 | General Assembly | Amended


Bill Title: Establishes the "emergency preparedness month act" and exempts prefabricated go-bags and individual emergency preparedness items from sales tax during specified time periods.

Spectrum: Partisan Bill (Democrat 23-1)

Status: (Introduced - Dead) 2010-02-23 - print number 783a [A00783 Detail]

Download: New_York-2009-A00783-Amended.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        783--A
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  M.  of  A.  BING, CUSICK, SCHIMMINGER, PHEFFER, GUNTHER,
         JAFFEE, MAISEL, MILLMAN, GOTTFRIED, BROOK-KRASNY,  DenDEKKER,  BOYLAND
         --  Multi-Sponsored by -- M. of A. CARROZZA, CHRISTENSEN, CONTE, HEVE-
         SI, HYER-SPENCER, KOON, McENENY, PEOPLES-STOKES,  N. RIVERA,  RUSSELL,
         SWEENEY,  WEISENBERG  --  read  once  and referred to the Committee on
         Governmental Operations -- recommitted to  the  Committee  on  Govern-
         mental  Operations  in  accordance  with  Assembly  Rule  3, sec. 2 --
         committee discharged, bill amended, ordered reprinted as  amended  and
         recommitted to said committee
       AN  ACT in relation to establishing the emergency preparedness month act
         and to amend the tax  law,  in  relation  to  exempting  prefabricated
         go-bags and individual emergency preparedness items
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Short title. This act shall  be  known  as  the  "emergency
    2  preparedness month act".
    3    S  2.  Legislative findings. The legislature hereby finds and declares
    4  that citizens of the state of New York are not  properly  equipped  with
    5  the  requisite supplies needed in the event of a disaster or other emer-
    6  gency.  The legislature further declares that the impacts  of  disasters
    7  are  mitigated  when  individuals have the proper emergency preparedness
    8  supplies they need to be self sufficient during a  disaster,  and  those
    9  individuals are less likely to require state and local assistance during
   10  a disaster or other emergency.
   11    The  legislature  further  declares that a tax free period for certain
   12  emergency preparedness items and prefabricated go-bags shall provide the
   13  needed incentive for individuals to purchase proper supplies and  equip-
   14  ment to be used in the event of a disaster or other emergency.
   15    Therefore, the legislature declares the month of September to be emer-
   16  gency preparedness month in the state of New York.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03060-04-0
       A. 783--A                           2
    1    S 3. Section 1115 of the tax law is amended by adding two new subdivi-
    2  sions (gg) and (hh) to read as follows:
    3    (GG)  (1) RECEIPTS FROM THE RETAIL SALE OF PREFABRICATED GO-BAGS SHALL
    4  BE EXEMPT FROM TAXES IMPOSED BY THIS  ARTICLE  ANNUALLY  FROM  SEPTEMBER
    5  FIRST  TO  SEPTEMBER  THIRTIETH.  PROVIDED,  HOWEVER, NO EXEMPTION SHALL
    6  EXIST UNDER THIS PARAGRAPH IF SUCH PREFABRICATED GO-BAGS WERE  PURCHASED
    7  AT  ANY  ENTERTAINMENT  LOCATIONS,  THEME  PARKS, TOY STORES, CONVENTION
    8  CENTERS, SPORTING ARENAS, STADIUMS, OR OTHER TOURIST ATTRACTIONS.
    9    (2) FOR PURPOSES OF THIS  SUBDIVISION,  "PREFABRICATED  GO-BAG"  SHALL
   10  MEAN  ANY  STURDY  AND EASILY ACCESSIBLE BAG OR OTHER SIMILAR CONTAINER,
   11  WHICH MAY BE EASILY TRANSPORTED, CONTAINING AT A MINIMUM, THE  FOLLOWING
   12  ITEMS:
   13    (A) A WHISTLE;
   14    (B)  A NATIONAL INSTITUTE FOR SAFETY AND HEALTH CERTIFIED N95 ("NIOSH-
   15  N95") BREATHING MASK;
   16    (C) A NON-COMBUSTIBLE LIGHT SOURCE; AND
   17    (D) A FIRST AID KIT, MEETING OR EXCEEDING THE  MINIMUM  STANDARDS  SET
   18  FORTH  BY  THE UNITED STATES DEPARTMENT OF LABOR OCCUPATIONAL SAFETY AND
   19  HEALTH ADMINISTRATION IN ITS APPENDIX  TO  29  C.F.R.  SECTION  1910.151
   20  REFERRING TO THE AMERICAN NATIONAL STANDARDS INSTITUTE STANDARD.
   21    (3) THE EXEMPTIONS PROVIDED IN PARAGRAPH ONE OF THIS SUBDIVISION SHALL
   22  NOT  APPLY  TO  PREFABRICATED  GO-BAGS  CONTAINING  CANDLES,  MATCHES OR
   23  COMBUSTIBLE FUELS, OR WHICH EXCEED SEVENTY-FIVE DOLLARS.
   24    (HH) (1)  RECEIPTS  FROM  THE  RETAIL  SALE  OF  INDIVIDUAL  EMERGENCY
   25  PREPAREDNESS  ITEMS  SHALL  BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE
   26  ANNUALLY FROM SEPTEMBER  FIRST  THROUGH  SEPTEMBER  ELEVENTH.  PROVIDED,
   27  HOWEVER,  NO EXEMPTION SHALL EXIST UNDER THIS PARAGRAPH IF SUCH INDIVID-
   28  UAL EMERGENCY PREPAREDNESS ITEMS WERE  PURCHASED  AT  ANY  ENTERTAINMENT
   29  LOCATIONS, THEME PARKS, TOY STORES, CONVENTION CENTERS, SPORTING ARENAS,
   30  STADIUMS, OR OTHER TOURIST ATTRACTIONS.
   31    (2) INDIVIDUAL EMERGENCY PREPAREDNESS ITEMS SHALL INCLUDE:
   32    (A)  FIRST  AID  KITS  MEETING  OR EXCEEDING THE MINIMUM STANDARDS SET
   33  FORTH BY THE UNITED  STATES  DEPARTMENT  OF  LABOR  OCCUPATIONAL  SAFETY
   34  HEALTH  ADMINISTRATION  IN  ITS  APPENDIX TO 29 C.F.R. SECTION 1910.151,
   35  PROVIDED THE KIT DOES NOT EXCEED THIRTY DOLLARS;
   36    (B) PET CARRIERS NOT EXCEEDING FIFTY DOLLARS;
   37    (C) WATERPROOF BAGS OR CONTAINERS  FOR  DOCUMENTS  NOT  EXCEEDING  TEN
   38  DOLLARS;
   39    (D) WHISTLES NOT EXCEEDING FIVE DOLLARS;
   40    (E)   NATIONAL   INSTITUTE   FOR   SAFETY  AND  HEALTH  CERTIFIED  N95
   41  ("NIOSH-N95") BREATHING MASKS NOT EXCEEDING THIRTY DOLLARS;
   42    (F) NON-COMBUSTIBLE LIGHT SOURCES INCLUDING FLASHLIGHTS AND ANY  OTHER
   43  PORTABLE SELF-POWERED LIGHT SOURCES NOT EXCEEDING THIRTY DOLLARS;
   44    (G) CARBON MONOXIDE DETECTORS NOT EXCEEDING SEVENTY DOLLARS;
   45    (H) FIRE ALARMS NOT EXCEEDING TWENTY DOLLARS;
   46    (I)  FIRE  EXTINGUISHERS, SPECIFICALLY DESIGNED TO EXTINGUISH CLASS A,
   47  B, OR C FIRES, OR ANY COMBINATION OF A, B, AND C  FIRES,  NOT  EXCEEDING
   48  SIXTY DOLLARS;
   49    (J) FIVE GALLON FUEL CONTAINERS NOT EXCEEDING TWENTY DOLLARS;
   50    (K) CELL PHONE BATTERIES NOT EXCEEDING SIXTY DOLLARS;
   51    (L) CELL PHONE BATTERY CHARGERS NOT EXCEEDING FORTY DOLLARS;
   52    (M) NON-ELECTRIC CAN OPENERS NOT EXCEEDING TEN DOLLARS;
   53    (N)  NON-ELECTRIC  FOOD  STORAGE  COOLERS AND ICE CHESTS NOT EXCEEDING
   54  THIRTY DOLLARS;
   55    (O) WATER PURIFICATION KITS NOT EXCEEDING TWENTY DOLLARS;
   56    (P) REUSABLE ICE NOT EXCEEDING TEN DOLLARS;
       A. 783--A                           3
    1    (Q) PORTABLE BATTERY, SOLAR OR HAND CRANKED RADIOS, INCLUDING  TWO-WAY
    2  AND WEATHER BAND RADIOS, NOT EXCEEDING SEVENTY-FIVE DOLLARS;
    3    (R)  PORTABLE  GENERATORS  USED  TO PROVIDE LIGHT OR COMMUNICATIONS OR
    4  PRESERVE FOOD IN THE EVENT OF A POWER OUTAGE NOT EXCEEDING ONE  THOUSAND
    5  DOLLARS;
    6    (S) STORM OR SHUTTER DEVICES INCLUDING MATERIALS AND PRODUCTS MANUFAC-
    7  TURED,  RATED  AND  MARKETED  SPECIFICALLY FOR THE PURPOSE OF PREVENTING
    8  WINDOW DAMAGE FROM STORMS NOT EXCEEDING TWO HUNDRED DOLLARS;
    9    (T) TARPAULIN OR OTHER  FLEXIBLE  WATERPROOF  SHEETING  NOT  EXCEEDING
   10  FIFTY DOLLARS;
   11    (U)  MULTI-LAYERED  BARRIER  SHEETING,  DESIGNED  TO  PROTECT  AGAINST
   12  AIRBORNE AGENTS, TESTED IN ACCORDANCE WITH THE  UNITED  STATES  MILITARY
   13  STANDARD TWO HUNDRED EIGHTY-TWO NOT EXCEEDING SIXTY DOLLARS;
   14    (V) DUCT TAPE NOT EXCEEDING TEN DOLLARS;
   15    (W) SNOW SHOVELS NOT EXCEEDING FORTY DOLLARS;
   16    (X)  ROCK  SALT  AND/OR  SAND  INTENDED  FOR  SNOW AND ICE CONTROL NOT
   17  EXCEEDING TEN DOLLARS;
   18    (Y) ANY PACKAGE OF AAA-CELL, AA-CELL, C-CELL, D-CELL, 6-VOLT OR 9-VOLT
   19  BATTERIES, EXCLUDING AUTOMOBILE OR BOAT BATTERIES, NOT EXCEEDING  TWENTY
   20  DOLLARS; OR
   21    (Z)  ANY  SINGLE  PACKAGE  CONSISTING  OF TWO OR MORE OF THE QUALIFIED
   22  INDIVIDUAL EMERGENCY PREPAREDNESS  ITEMS  LISTED  IN  SUBPARAGRAPHS  (A)
   23  THROUGH  (Y) OF THIS PARAGRAPH, OR OTHER TAX EXEMPT ITEMS, NOT EXCEEDING
   24  SEVENTY-FIVE DOLLARS.
   25    S 4. This act shall take effect immediately.
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