Bill Text: NY A02120 | 2021-2022 | General Assembly | Introduced

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Bill Title: Exempts protective face masks or shields worn to help slow the spread of the novel coronavirus (COVID-19) from sales and compensating use taxes.

Spectrum: Partisan Bill (Democrat 12-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A02120 Detail]

Download: New_York-2021-A02120-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2120

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2021
                                       ___________

        Introduced  by M. of A. SIMON -- Multi-Sponsored by -- M. of A. BRONSON,
          DAVILA, DINOWITZ, ENGLEBRIGHT, GALEF,  GOTTFRIED,  SEAWRIGHT,  TAYLOR,
          THIELE, WOERNER -- read once and referred to the Committee on Ways and
          Means

        AN  ACT  to  amend the tax law, in relation to exempting protective face
          masks or shields worn to help slow the spread of the novel coronavirus
          (COVID-19) from sales and compensating use taxes

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
     2  by adding a new paragraph 4-a to read as follows:
     3    (4-a) Protective face masks or shields that are worn to help slow  the
     4  spread  of  the  novel coronavirus (COVID-19), including surgical masks,
     5  cloth, paper or plastic masks, disposable or reusable  masks,  and  face
     6  shields  designed  to protect the wearer against infection from airborne
     7  droplets.
     8    § 2. This act shall take effect on the first day of a sales tax  quar-
     9  terly period, as described in subdivision (b) of section 1136 of the tax
    10  law,  next  commencing  at  least  thirty days after this act shall have
    11  become law and shall apply in accordance  with  the  applicable  transi-
    12  tional  provisions  of  sections  1106 and 1217 of the tax law; provided
    13  that the commissioner of taxation and finance shall be authorized on and
    14  after the date this act shall have become a law to take steps  necessary
    15  to implement the provisions of this act on its effective date.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01181-01-1