Bill Text: NY S06359 | 2015-2016 | General Assembly | Introduced

New York Senate Bill 6359 (Prior Session Legislation)

Introduced

Bill Title: Relates to exempting certain basic necessities from sales and use taxes.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2016-02-08 - RECOMMIT, ENACTING CLAUSE STRICKEN [S06359 Detail]

Download: New_York-2015-S06359-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          6359
                    IN SENATE
                                     January 6, 2016
                                       ___________
        Introduced  by  Sen.  ROBACH -- 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  exempting  certain  basic
          necessities from sales and use taxes
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1.  Paragraph 3 of subdivision (a) of section 1115 of the  tax
     2  law,  as  amended by chapter 201 of the laws of 1976, is amended to read
     3  as follows:
     4    (3) Drugs and medicines intended for use, internally or externally, in
     5  the cure, mitigation, treatment or prevention of illnesses  or  diseases
     6  in  human  beings, medical equipment (including component parts thereof)
     7  and supplies required for such use or to correct or  alleviate  physical
     8  incapacity,  and  products  consumed  by  humans for the preservation of
     9  health but not including cosmetics or toilet articles  (except  feminine
    10  hygiene  products,  including,  but not limited to, sanitary napkins and
    11  tampons) notwithstanding the presence of medicinal  ingredients  therein
    12  or  medical  equipment (including component parts thereof) and supplies,
    13  other than such drugs and medicines, purchased  at  retail  for  use  in
    14  performing medical and similar services for compensation.
    15    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11242-01-5