Bill Text: NY A00565 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 565 (Prior Session Legislation)

Introduced

Bill Title: Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00565 Detail]

Download: New_York-2019-A00565-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                           565
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  M.  of  A.  BRAUNSTEIN  -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to exempting certain dry clean-
          ing equipment or machinery certified by  the  department  of  environ-
          mental conservation 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 45 to read as follows:
     3    (45)  Equipment  or  machinery certified by the department of environ-
     4  mental conservation, pursuant to regulations promulgated by such depart-
     5  ment, for pollution prevention or control which, for  purposes  of  this
     6  paragraph,  shall mean any process, facility, device, fixture, equipment
     7  or machinery used primarily for the control, prevention or abatement  of
     8  pollution  or  contaminants  from the operation of a dry cleaning plant,
     9  including any structure, machinery or equipment installed in the  recon-
    10  struction  or  replacement  of  such process, facility, device, fixture,
    11  equipment or machinery. This paragraph shall apply only to  professional
    12  cleaning systems that do not rely on EPA Classified Hazardous Air Pollu-
    13  tants  and qualify for or are exempt from air facility registration with
    14  the department of environmental conservation.
    15    § 2. This act shall take effect on the first  day  of  the  sales  tax
    16  quarterly  period,  as  designated in subdivision (b) of section 1136 of
    17  the tax law, next commencing after this act shall have become a law  and
    18  shall  apply  to  sales made on or after the effective date of this act;
    19  provided, however that effective immediately,  the  addition,  amendment
    20  and/or  repeal of any rules or regulations necessary for the implementa-
    21  tion of the foregoing provisions of this act on its effective  date  are
    22  authorized  and  directed  to  be  made  and completed on or before such
    23  effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02926-01-9