Bill Text: NY A08475 | 2013-2014 | General Assembly | Introduced
Bill Title: Provides a one week exemption from June 24, 2015 through June 30, 2015 and for every last seven days of every June thereafter from the tax on sales and the compensating use tax for certain items purchased for hurricane or emergency preparedness.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-01-16 - referred to ways and means [A08475 Detail]
Download: New_York-2013-A08475-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 8475 I N A S S E M B L Y January 16, 2014 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting from the tax on sales and the compensating use tax certain items purchased for hurri- cane or emergency preparedness 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 44 to read as follows: 3 (44) FOR THE PERIOD COMMENCING JUNE TWENTY-FOURTH, TWO THOUSAND 4 FIFTEEN, AND ENDING JUNE THIRTIETH, TWO THOUSAND FIFTEEN, AND FOR EVERY 5 LAST SEVEN DAYS OF EVERY JUNE THEREAFTER THE FOLLOWING HURRICANE AND 6 EMERGENCY PREPAREDNESS ITEMS: 7 (I) ARTIFICIAL ICE, BLUE ICE, ICE PACKS, AND REUSABLE ICE, BATTERIES 8 (EXCLUDING AUTOMOBILE OR BOAT BATTERIES) INCLUDING AAA, AA, C, AND D 9 CELL, SIX AND NINE VOLT, AND CELL PHONE BATTERIES, ANY PORTABLE 10 SELF-POWERED LIGHT SOURCES INCLUDING FLASHLIGHTS, LANTERNS, AND GLOW 11 STICKS, TARPAULINS, PLASTIC SHEETING, PLASTIC DROP CLOTHS, AND OTHER 12 FLEXIBLE WATERPROOF SHEETING, BUNGEE CORDS, ROPE, GROUND ANCHOR SYSTEMS 13 OR TIE DOWN KITS, RATCHET STRAPS, DUCT TAPE, CARBON MONOXIDE DETECTORS, 14 SMOKE DETECTORS, FIRE EXTINGUISHERS, GAS OR DIESEL FUEL TANKS OR 15 CONTAINERS, WATER STORAGE CONTAINERS, NON-ELECTRIC FOOD STORAGE COOLERS, 16 BOTTLED WATER, MANUAL CAN OPENERS, PORTABLE SELF-POWERED RADIOS (INCLUD- 17 ING SELF-POWERED RADIOS WITH ELECTRICAL POWER CAPABILITY), TWO-WAY RADI- 18 OS, WEATHER BAND RADIOS AND NATIONAL OCEANIC AND ATMOSPHERIC ADMINIS- 19 TRATION WEATHER RADIOS, STORM SHUTTER DEVICES, CELL PHONE CHARGERS, AND 20 FIRST AID KITS FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR 21 CONTRACTED TO BE GIVEN IS SIXTY DOLLARS OR LESS PER ITEM; AND 22 (II) PORTABLE GENERATORS AND GENERATOR POWER CORDS AND INVERTERS AND 23 INVERTER POWER CABLES FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR 24 CONTRACTED TO BE GIVEN IS ONE THOUSAND DOLLARS OR LESS PER ITEM. 25 S 2. This act shall take effect January 1, 2015 and shall apply to tax 26 years commencing on or after such effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11175-02-4