Bill Text: NY S04528 | 2023-2024 | General Assembly | Introduced
Bill Title: Exempts at home COVID-19 test kits from sales and compensating use taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04528 Detail]
Download: New_York-2023-S04528-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4528 2023-2024 Regular Sessions IN SENATE February 9, 2023 ___________ Introduced by Sen. HARCKHAM -- 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 exempting at home COVID-19 test kits from sales and compensating use taxes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (b) of section 1101 of the tax law is amended 2 by adding a new paragraph 39 to read as follows: 3 (39) At home COVID-19 test kits. COVID-19 test kits available over- 4 the-counter and designed to be self-administered. 5 § 2. Subdivision (a) of section 1115 of the tax law is amended by 6 adding a new paragraph 47 to read as follows: 7 (47) At home COVID-19 test kits as defined in paragraph thirty-nine of 8 subdivision (b) of section eleven hundred one of this article. 9 § 3. 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, beginning at least thirty days after the date this act shall have 12 become a law and shall apply to sales made on or after such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09292-01-3
