Bill Text: NY A07555 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to exempting certain basic necessities from sales and use taxes.

Spectrum: Moderate Partisan Bill (Democrat 39-5)

Status: (Passed) 2016-07-21 - signed chap.99 [A07555 Detail]

Download: New_York-2015-A07555-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7555
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 19, 2015
                                      ___________
       Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
         Committee on Ways and Means
       AN ACT to amend the tax law, in  relation  to  exempting  certain  basic
         necessities from sales and use taxes
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1.  Paragraph 3 of subdivision (a) of section 1115 of the  tax
    2  law,  as  amended by chapter 201 of the laws of 1976, is amended to read
    3  as follows:
    4    (3) Drugs and medicines intended for use, internally or externally, in
    5  the cure, mitigation, treatment or prevention of illnesses  or  diseases
    6  in  human  beings, medical equipment (including component parts thereof)
    7  and supplies required for such use or to correct or  alleviate  physical
    8  incapacity,  and  products  consumed  by  humans for the preservation of
    9  health but not including cosmetics or toilet articles  (EXCEPT  FEMININE
   10  HYGIENE  PRODUCTS,  INCLUDING,  BUT NOT LIMITED TO, SANITARY NAPKINS AND
   11  TAMPONS) notwithstanding the presence of medicinal  ingredients  therein
   12  or  medical  equipment (including component parts thereof) and supplies,
   13  other than such drugs and medicines, purchased  at  retail  for  use  in
   14  performing medical and similar services for compensation.
   15    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11242-01-5