Bill Text: NY S07838 | 2015-2016 | General Assembly | Introduced


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

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2016-05-25 - SUBSTITUTED BY A7555A [S07838 Detail]

Download: New_York-2015-S07838-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          7838
                    IN SENATE
                                      May 13, 2016
                                       ___________
        Introduced  by  Sen.  SERINO -- 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. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 3-a to read as follows:
     3    (3-a)  Feminine hygiene products, including, but not limited to, sani-
     4  tary napkins, tampons and panty liners.
     5    § 2. This act shall take effect on the first day of a sales tax  quar-
     6  terly period, as described in subdivision (b) of section 1136 of the tax
     7  law,  next  commencing  at  least  thirty days after this act shall have
     8  become law and shall apply in accordance  with  the  applicable  transi-
     9  tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
    10  further, that the commissioner of taxation and finance shall be  author-
    11  ized  on  and  after  the  date this act shall have become a law to take
    12  steps necessary to implement the provisions of this act on its effective
    13  date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11242-05-6
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