Bill Text: NY S02297 | 2013-2014 | General Assembly | Introduced

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Bill Title: Exempts clothing and footwear sold in New York city from all state and local sales taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S02297 Detail]

Download: New_York-2013-S02297-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2297
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   January 15, 2013
                                      ___________
       Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law, in relation to sales tax  on  clothing  and
         footwear in cities with a population of one million or more
         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 item used or consumed to make or  repair  such  clothing  and  which
    8  becomes  a  physical component part of such clothing; PROVIDED, HOWEVER,
    9  THAT IN A CITY WITH A POPULATION OF ONE MILLION OR MORE ALL CLOTHING AND
   10  FOOTWEAR AND ITEMS USED OR CONSUMED TO MAKE OR REPAIR SUCH CLOTHING  AND
   11  WHICH  BECOMES  A PHYSICAL COMPONENT PART OF SUCH CLOTHING REGARDLESS OF
   12  COST SHALL BE EXEMPT  FROM  THE  TAXES  IMPOSED  UNDER  SECTIONS  ELEVEN
   13  HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
   14    S  2. This act shall take effect on the first of January next succeed-
   15  ing 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.
                                                                  LBD05497-01-3