Bill Text: NY A08768 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a sales tax holiday during Memorial Day weekend for water-conserving and WaterSense products.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A08768 Detail]

Download: New_York-2019-A08768-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8768

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    November 25, 2019
                                       ___________

        Introduced by M. of A. HUNTER -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to  amend  the tax law, in relation to establishing a sales tax
          holiday for water-conserving and WaterSense 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 a new paragraph 45 to read as follows:
     3    (45) water-conserving products  and  WaterSense  products  during  the
     4  three-day  period  each  year  commencing  on  the  Saturday immediately
     5  preceding the last Monday in May, known as Memorial day, and  ending  on
     6  the last Monday of May. For the purposes of this paragraph:
     7    (A) "water-conserving product" shall mean tangible personal property:
     8    (i)  used  or planted on private residential property that is not used
     9  for commercial or business use;
    10    (ii) which when used or planted in an  outdoor  residential  property,
    11  may result in (a) water conservation or groundwater retention; (b) water
    12  table recharge; or (c) a decrease in ambient air temperature that limits
    13  water evaporation; and
    14    (iii)  water-conserving  product shall include, but not be limited to:
    15  a soaker or drip-irrigation hose; soil moisture-based control  technolo-
    16  gies;  weather-based  irrigation  controllers;  mulch,  or  similar soil
    17  toppings or ground covers used for water conservation; a rain barrel  or
    18  an  alternative  rain  and  moisture  collection  system; or a permeable
    19  ground cover surface, other than living  grass,  that  allows  water  to
    20  reach underground basins, aquifers, or water collection points.
    21    (B) "WaterSense product" shall mean a product that has been designated
    22  as  a WaterSense certified product under the WaterSense program operated
    23  by the United States  environmental  protection  agency,  or  a  similar
    24  successor program.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13860-01-9