Bill Text: NY A01389 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes the "emergency preparedness month act" and exempts prefabricated go-bags and individual emergency preparedness items from sales tax during specified time periods.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Introduced - Dead) 2020-01-08 - referred to governmental operations [A01389 Detail]

Download: New_York-2019-A01389-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1389
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
                                       ___________
        Introduced  by  M.  of  A.  L. ROSENTHAL,  CUSICK, SCHIMMINGER, GUNTHER,
          JAFFEE, GOTTFRIED, DenDEKKER -- Multi-Sponsored by -- M. of A. HEVESI,
          PEOPLES-STOKES, PERRY -- read once and referred to  the  Committee  on
          Governmental Operations
        AN  ACT in relation to establishing the emergency preparedness month act
          and to amend the tax  law,  in  relation  to  exempting  prefabricated
          go-bags and individual emergency preparedness items
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Short title. This act shall  be  known  as  the  "emergency
     2  preparedness month act".
     3    §  2.  Legislative findings. The legislature hereby finds and declares
     4  that citizens of the state of New York are not  properly  equipped  with
     5  the  requisite supplies needed in the event of a disaster or other emer-
     6  gency.  The legislature further declares that the impacts  of  disasters
     7  are  mitigated  when  individuals have the proper emergency preparedness
     8  supplies they need to be self sufficient during a  disaster,  and  those
     9  individuals are less likely to require state and local assistance during
    10  a disaster or other emergency.
    11    The  legislature  further  declares that a tax free period for certain
    12  emergency preparedness items and prefabricated go-bags shall provide the
    13  needed incentive for individuals to purchase proper supplies and  equip-
    14  ment to be used in the event of a disaster or other emergency.
    15    Therefore, the legislature declares the month of September to be emer-
    16  gency preparedness month in the state of New York.
    17    § 3. Section 1115 of the tax law is amended by adding two new subdivi-
    18  sions (ll) and (mm) to read as follows:
    19    (ll)  (1) Receipts from the retail sale of prefabricated go-bags shall
    20  be exempt from taxes imposed by this  article  annually  from  September
    21  first  to  September  thirtieth.  Provided,  however, no exemption shall
    22  exist under this paragraph if such prefabricated go-bags were  purchased
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02579-01-9

        A. 1389                             2
     1  at  any  entertainment  locations,  theme  parks, toy stores, convention
     2  centers, sporting arenas, stadiums, or other tourist attractions.
     3    (2)  For  purposes  of  this subdivision, "prefabricated go-bag" shall
     4  mean any sturdy and easily accessible bag or  other  similar  container,
     5  which  may be easily transported, containing at a minimum, the following
     6  items:
     7    (A) a whistle;
     8    (B) a national institute for safety and health certified N95  ("NIOSH-
     9  N95") breathing mask;
    10    (C) a non-combustible light source; and
    11    (D)  a  first  aid kit, meeting or exceeding the minimum standards set
    12  forth by the United States department of labor occupational  safety  and
    13  health  administration  in  its  appendix  to 29 C.F.R. Section 1910.151
    14  referring to the American national standards institute standard.
    15    (3) The exemptions provided in paragraph one of this subdivision shall
    16  not apply  to  prefabricated  go-bags  containing  candles,  matches  or
    17  combustible fuels, or which exceed seventy-five dollars.
    18    (mm)  (1)  Receipts  from  the  retail  sale  of  individual emergency
    19  preparedness items shall be exempt from taxes imposed  by  this  article
    20  annually  from  September  first  through  September eleventh. Provided,
    21  however, no exemption shall exist under this paragraph if such  individ-
    22  ual  emergency  preparedness  items  were purchased at any entertainment
    23  locations, theme parks, toy stores, convention centers, sporting arenas,
    24  stadiums, or other tourist attractions.
    25    (2) Individual emergency preparedness items shall include:
    26    (A) first aid kits meeting or  exceeding  the  minimum  standards  set
    27  forth  by  the  United  States  department  of labor occupational safety
    28  health administration in its appendix to  29  C.F.R.  Section  1910.151,
    29  provided the kit does not exceed thirty dollars;
    30    (B) pet carriers not exceeding fifty dollars;
    31    (C)  waterproof  bags  or  containers  for documents not exceeding ten
    32  dollars;
    33    (D) whistles not exceeding five dollars;
    34    (E)  national  institute  for  safety   and   health   certified   N95
    35  ("NIOSH-N95") breathing masks not exceeding thirty dollars;
    36    (F)  non-combustible light sources including flashlights and any other
    37  portable self-powered light sources not exceeding thirty dollars;
    38    (G) carbon monoxide detectors not exceeding seventy dollars;
    39    (H) fire alarms not exceeding twenty dollars;
    40    (I) fire extinguishers, specifically designed to extinguish  class  A,
    41  B,  or  C  fires, or any combination of A, B, and C fires, not exceeding
    42  sixty dollars;
    43    (J) five gallon fuel containers not exceeding twenty dollars;
    44    (K) cell phone batteries not exceeding sixty dollars;
    45    (L) cell phone battery chargers not exceeding forty dollars;
    46    (M) non-electric can openers not exceeding ten dollars;
    47    (N) non-electric food storage coolers and  ice  chests  not  exceeding
    48  thirty dollars;
    49    (O) water purification kits not exceeding twenty dollars;
    50    (P) reusable ice not exceeding ten dollars;
    51    (Q)  portable battery, solar or hand cranked radios, including two-way
    52  and weather band radios, not exceeding seventy-five dollars;
    53    (R) portable generators used to provide  light  or  communications  or
    54  preserve  food in the event of a power outage not exceeding one thousand
    55  dollars;

        A. 1389                             3
     1    (S) storm or shutter devices including materials and products manufac-
     2  tured, rated and marketed specifically for  the  purpose  of  preventing
     3  window damage from storms not exceeding two hundred dollars;
     4    (T)  tarpaulin  or  other  flexible  waterproof sheeting not exceeding
     5  fifty dollars;
     6    (U)  multi-layered  barrier  sheeting,  designed  to  protect  against
     7  airborne  agents,  tested  in accordance with the United States military
     8  standard two hundred eighty-two not exceeding sixty dollars;
     9    (V) duct tape not exceeding ten dollars;
    10    (W) snow shovels not exceeding forty dollars;
    11    (X) rock salt and/or sand  intended  for  snow  and  ice  control  not
    12  exceeding ten dollars;
    13    (Y) any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt or 9-volt
    14  batteries,  excluding automobile or boat batteries, not exceeding twenty
    15  dollars; or
    16    (Z) any single package consisting of two  or  more  of  the  qualified
    17  individual  emergency  preparedness  items  listed  in subparagraphs (A)
    18  through (Y) of this paragraph, or other tax exempt items, not  exceeding
    19  seventy-five dollars.
    20    § 4. This act shall take effect immediately.
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