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