Bill Text: NY A04713 | 2019-2020 | General Assembly | Introduced

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Bill Title: Eliminates sales tax on clothing and footwear regardless of cost.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A04713 Detail]

Download: New_York-2019-A04713-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4713
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced  by  M.  of  A.  MALLIOTAKIS -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to eliminating sales tax on all
          clothing and footwear
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Paragraph 30 of subdivision (a) of section 1115 of the tax
     2  law, as amended by section 84 of part A of chapter 56  of  the  laws  of
     3  1998, is amended to read as follows:
     4    (30)  Clothing  and  footwear  [for which the receipt or consideration
     5  given or contracted to be given is less than one hundred ten dollars per
     6  article of clothing, per pair of shoes or other articles of footwear] or
     7  [per] an item used or consumed to make or repair such clothing and which
     8  becomes a physical component part of such clothing.
     9    § 2. This act shall take effect on the first day of a sales tax  quar-
    10  terly period, as described in subdivision (b) of section 1136 of the tax
    11  law,  next  commencing  at  least  sixty  days after this act shall have
    12  become a law and shall apply in accordance with the applicable  transac-
    13  tional  provisions  of sections 1106 and 1217 of the tax law.  Effective
    14  immediately, the addition, amendment and/or repeal of any rule or  regu-
    15  lation  necessary  for  the  implementation of this act on its effective
    16  date are authorized and directed to be made and completed on  or  before
    17  such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08620-01-9