Bill Text: NY S01166 | 2021-2022 | 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) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S01166 Detail]

Download: New_York-2021-S01166-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1166

                               2021-2022 Regular Sessions

                    IN SENATE

                                     January 7, 2021
                                       ___________

        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        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 46 to read as follows:
     3    (46)  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.
                                                                   LBD01161-01-1