Bill Text: NY S00031 | 2021-2022 | General Assembly | Amended

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Bill Title: Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00031 Detail]

Download: New_York-2021-S00031-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          31--B

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read
          twice and ordered printed, and when printed to  be  committed  to  the
          Committee on Budget and Revenue -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT  to amend the tax law, in relation to exempting certain personal
          protective clothing and equipment  from  the  tax  on  sales  and  the
          compensating use tax

          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 47 to read as follows:
     3    (47)  Personal  protective  clothing and equipment worn for protection
     4  against illness from infectious disease or materials or to help  prevent
     5  or  reduce the spread of infectious disease or illness. Personal protec-
     6  tive clothing and equipment  shall  include,  but  not  be  limited  to,
     7  isolation gowns and coveralls, gloves, facemasks, face shields, goggles,
     8  and  any  other  clothing or equipment determined by the commissioner of
     9  health to be effective in protecting the  wearer  against  illness  from
    10  infectious  disease or materials or to help prevent or reduce the spread
    11  of infectious disease or illness.
    12    § 2. This act shall take effect on the first  day  of  the  sales  tax
    13  quarterly  period commencing after this act shall have become a law, and
    14  shall apply to sales made and uses occurring on and after such  date  in
    15  accordance  with applicable transitional provisions of sections 1106 and
    16  1217 of the tax law.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03340-06-1