Bill Text: NY A02141 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 2141 (Prior Session Legislation)

Introduced

Bill Title: Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.

Spectrum: Moderate Partisan Bill (Democrat 6-1)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A02141 Detail]

Download: New_York-2021-A02141-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          2141

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2021
                                       ___________

        Introduced  by M. of A. JEAN-PIERRE, GRIFFIN, ENGLEBRIGHT, SIMON, DINOW-
          ITZ, DICKENS, MONTESANO -- 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 cloth
          face coverings used to prevent the spread of  the  novel  coronavirus,
          COVID-19 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 46 to read as follows:
     3    (46)  Cloth  face  coverings  used  to prevent the spread of the novel
     4  coronavirus, COVID-19. For the purposes  of  this  paragraph,  the  term
     5  "cloth  face  coverings"  shall  mean any material manufactured with the
     6  intent of covering the nose and mouth that can be secured to the head or
     7  ears with ties or straps.
     8    § 2. This act shall take effect on the first  day  of  the  sales  tax
     9  quarterly period, as described in subdivision (b) of section 1136 of the
    10  tax  law,  next  commencing  at  least 90 days after this act shall have
    11  become a law and shall apply in accordance with the  applicable  transi-
    12  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.
                                                                   LBD04940-01-1