Bill Text: NY A06361 | 2023-2024 | General Assembly | Introduced
Bill Title: Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-01-03 - referred to ways and means [A06361 Detail]
Download: New_York-2023-A06361-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6361 2023-2024 Regular Sessions IN ASSEMBLY April 5, 2023 ___________ Introduced by M. of A. WEPRIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to granting a sales and compen- sating use tax exemption for certain taxpayers for toilet paper and toilet tissue sold for household use, and incontinence products 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 two new paragraphs 47 and 48 to read as follows: 3 (47) (A) Toilet paper and toilet tissue for household use purchased by 4 an eligible person as defined in subparagraph (B) of this paragraph. 5 (B) For the purposes of this paragraph, "eligible person" shall mean a 6 person who is a recipient of benefits under the supplemental nutrition 7 assistance program pursuant to article three of the social services law. 8 (C) To receive the exemption under this paragraph, an eligible person 9 shall present to the vendor vendor a valid electronic benefit transfer 10 card or common benefit identification card issued by the office of 11 temporary and disability assistance as proof of such eligibility. 12 (48) Incontinence products provided such products are purchased by an 13 eligible person as defined in paragraph forty-seven of this subdivision 14 and subject to the requirements set forth in subparagraph (C) of such 15 paragraph; to the extent such products are not otherwise exempt under 16 paragraph three of this subdivision. 17 § 2. This act shall take effect on the first of January next succeed- 18 ing 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. LBD10433-01-3