Bill Text: NY A06030 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-28 - enacting clause stricken [A06030 Detail]

Download: New_York-2019-A06030-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6030
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 26, 2019
                                       ___________
        Introduced  by  M. of A. RYAN -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to exemptions  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 four new paragraphs 45, 46, 47 and 48 to read as follows:
     3    (45)  Bicycle helmets. For purposes of this paragraph, bicycle helmets
     4  shall mean a helmet designed to meet the rules and  regulations  of  the
     5  commissioner of motor vehicles establishing standards for helmets pursu-
     6  ant  to  section  twelve hundred thirty-eight of the vehicle and traffic
     7  law.
     8    (46) Motorcycle helmets. For purposes of  this  paragraph,  motorcycle
     9  helmets  shall  mean a helmet designed to meet the rules and regulations
    10  of the commissioner of motor vehicles establishing standards for helmets
    11  pursuant to section three hundred eighty-one of the vehicle and  traffic
    12  law.
    13    (47)  Snowmobile  helmets.  For purposes of this paragraph, snowmobile
    14  helmets shall mean a helmet designed to meet the parks,  recreation  and
    15  historic  preservation commissioner's rules and regulations establishing
    16  standards for helmets pursuant to section 25.17 of the parks, recreation
    17  and historic preservation law.
    18    (48) Equestrian helmets. For purposes of  this  paragraph,  equestrian
    19  helmets  shall  mean a helmet designed to meet the rules and regulations
    20  of the commissioner of motor vehicles establishing standards for helmets
    21  pursuant to section twelve hundred sixty-five of the vehicle and traffic
    22  law.
    23    § 2. This act shall take effect on the first  day  of  the  sales  tax
    24  quarterly period, as described in subdivision (b) of section 1136 of the
    25  tax  law,  beginning at least 90 days after the date this act shall have
    26  become a law and shall apply in accordance with the  applicable  transi-
    27  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.
                                                                   LBD07071-01-9