Bill Text: NY S08394 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 8394 (Prior Session Legislation)

Introduced

Bill Title: Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Introduced - Dead) 2020-05-21 - REFERRED TO BUDGET AND REVENUE [S08394 Detail]

Download: New_York-2019-S08394-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8394

                    IN SENATE

                                      May 21, 2020
                                       ___________

        Introduced  by  Sen.  KAPLAN -- 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  certain  personal
          protective  clothing  and  equipment  from  the  tax  on sales and the
          compensating use tax

          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 46 to read as follows:
     3    (46) Personal protective clothing and equipment  worn  for  protection
     4  against  illness from infectious disease or materials or to help prevent
     5  or reduce the spread of infectious disease or illness. Personal  protec-
     6  tive  clothing  and  equipment  shall  include,  but  not be limited to,
     7  isolation gowns and coveralls, gloves, facemasks, face shields, goggles,
     8  and any other clothing or equipment determined by  the  commissioner  of
     9  health  to  be  effective  in protecting the wearer against illness from
    10  infectious disease or materials or to help prevent or reduce the  spread
    11  of infectious disease or illness.
    12    §  2.  This  act  shall  take effect on the first day of the sales tax
    13  quarterly period commencing after this act shall have become a law,  and
    14  shall  apply  to sales made and uses occurring on and after such date in
    15  accordance with applicable transitional provisions of sections 1106  and
    16  1217 of the tax law.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16427-02-0