Bill Text: NY S04420 | 2013-2014 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04420 Detail]

Download: New_York-2013-S04420-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4420
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    March 27, 2013
                                      ___________
       Introduced  by  Sen.  GOLDEN -- 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 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 day of a sales tax  quar-
   10  terly period, as described in subdivision (b) of section 1136 of the tax
   11  law,  next  commencing  at  least  sixty  days after this act shall have
   12  become a law and shall apply in accordance with the applicable  transac-
   13  tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
   14  that the commissioner of taxation and finance shall be authorized on and
   15  after the date this act shall have become a law to adopt and  amend  any
   16  rules  or  regulations  and  issue  any procedure, forms or instructions
   17  necessary to implement this act on its effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10080-01-3