Bill Text: NY S02196 | 2009-2010 | General Assembly | Introduced

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Bill Title: Eliminates sales tax on clothing and footwear regardless of cost.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Introduced - Dead) 2010-02-09 - REPORTED AND COMMITTED TO FINANCE [S02196 Detail]

Download: New_York-2009-S02196-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2196
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   February 13, 2009
                                      ___________
       Introduced  by  Sens. GOLDEN, DeFRANCISCO, O. JOHNSON, LAVALLE, PADAVAN,
         ROBACH, VOLKER -- read twice and ordered printed, and when printed  to
         be  committed  to the Committee on Investigations and Government Oper-
         ations
       AN ACT to amend the tax law, in relation to eliminating sales tax on all
         clothing and footwear
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Paragraph 30 of subdivision (a) of section 1115 of the tax
    2  law, as amended by section 84 of part A of chapter 56  of  the  laws  of
    3  1998, is amended to read as follows:
    4    (30)  Clothing  and  footwear  [for which the receipt or consideration
    5  given or contracted to be given is less than one hundred ten dollars per
    6  article of clothing, per pair of shoes or other articles of footwear] or
    7  [per] AN item used or consumed to make or repair such clothing and which
    8  becomes a physical component part of such clothing.
    9    S 2. This act shall  take  effect  on  the  first  of  September  next
   10  succeeding the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07784-01-9