Bill Text: NY A02301 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 2301 (Prior Session Legislation)

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: Slight Partisan Bill (Democrat 4-2)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A02301 Detail]

Download: New_York-2021-A02301-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          2301

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2021
                                       ___________

        Introduced  by  M. of A. L. ROSENTHAL, BRONSON, MONTESANO -- Multi-Spon-
          sored 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 46 to read as follows:
     3    (46)  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.
                                                                   LBD00860-01-1