Bill Text: NY A01229 | 2019-2020 | General Assembly | Introduced


Bill Title: Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A01229 Detail]

Download: New_York-2019-A01229-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1229
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 14, 2019
                                       ___________
        Introduced  by M. of A. L. ROSENTHAL, SCHIMMINGER, BRONSON, MONTESANO --
          Multi-Sponsored by -- M. of A. GLICK, PERRY -- read once and  referred
          to the Committee on Ways and Means
        AN  ACT  to amend the tax law, in relation to exempting the sale of fire
          extinguishers, smoke alarms, heat sensors and carbon  monoxide  detec-
          tors for residential use 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)  Fire extinguishers, smoke alarms, heat sensors and carbon monox-
     4  ide detectors for residential use only.
     5    § 2. This act shall take effect on the first  day  of  the  sales  tax
     6  quarterly period, as described in subdivision (b) of section 1136 of the
     7  tax  law,  next  commencing  at  least 90 days after this act shall have
     8  become a law and shall apply in accordance with the  applicable  transi-
     9  tional provisions of sections 1106 and 1217 of the tax law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02598-01-9
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