Bill Text: NY A06361 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 6361

Introduced

Bill Title: Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A06361 Detail]

Download: New_York-2023-A06361-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          6361

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 5, 2023
                                       ___________

        Introduced by M. of A. WEPRIN -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating  use  tax  exemption for certain taxpayers for toilet paper and
          toilet tissue sold for household use, and incontinence products

          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 two new paragraphs 47 and 48 to read as follows:
     3    (47) (A) Toilet paper and toilet tissue for household use purchased by
     4  an eligible person as defined in subparagraph (B) of this paragraph.
     5    (B) For the purposes of this paragraph, "eligible person" shall mean a
     6  person who is a recipient of benefits under the  supplemental  nutrition
     7  assistance program pursuant to article three of the social services law.
     8    (C)  To receive the exemption under this paragraph, an eligible person
     9  shall present to the vendor vendor a valid electronic  benefit  transfer
    10  card  or  common  benefit  identification  card  issued by the office of
    11  temporary and disability assistance as proof of such eligibility.
    12    (48) Incontinence products provided such products are purchased by  an
    13  eligible  person as defined in paragraph forty-seven of this subdivision
    14  and subject to the requirements set forth in subparagraph  (C)  of  such
    15  paragraph;  to  the  extent such products are not otherwise exempt under
    16  paragraph three of this subdivision.
    17    § 2. This act shall take effect on the first of January next  succeed-
    18  ing the date on which it shall have become a law.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10433-01-3