Bill Text: NY A08475 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides a one week exemption from June 24, 2015 through June 30, 2015 and for every last seven days of every June thereafter from the tax on sales and the compensating use tax for certain items purchased for hurricane or emergency preparedness.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-16 - referred to ways and means [A08475 Detail]

Download: New_York-2013-A08475-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8475
                                 I N  A S S E M B L Y
                                   January 16, 2014
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend the tax law, in relation to exempting from the tax on
         sales and the compensating use tax certain items purchased for  hurri-
         cane or emergency preparedness
         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 44 to read as follows:
    3    (44)  FOR  THE  PERIOD  COMMENCING  JUNE  TWENTY-FOURTH,  TWO THOUSAND
    4  FIFTEEN, AND ENDING JUNE THIRTIETH, TWO THOUSAND FIFTEEN, AND FOR  EVERY
    5  LAST  SEVEN  DAYS  OF  EVERY JUNE THEREAFTER THE FOLLOWING HURRICANE AND
    6  EMERGENCY PREPAREDNESS ITEMS:
    7    (I) ARTIFICIAL ICE, BLUE ICE, ICE PACKS, AND REUSABLE  ICE,  BATTERIES
    8  (EXCLUDING  AUTOMOBILE  OR  BOAT  BATTERIES) INCLUDING AAA, AA, C, AND D
    9  CELL, SIX  AND  NINE  VOLT,  AND  CELL  PHONE  BATTERIES,  ANY  PORTABLE
   10  SELF-POWERED  LIGHT  SOURCES  INCLUDING  FLASHLIGHTS, LANTERNS, AND GLOW
   11  STICKS, TARPAULINS, PLASTIC SHEETING, PLASTIC  DROP  CLOTHS,  AND  OTHER
   12  FLEXIBLE  WATERPROOF SHEETING, BUNGEE CORDS, ROPE, GROUND ANCHOR SYSTEMS
   13  OR TIE DOWN KITS, RATCHET STRAPS, DUCT TAPE, CARBON MONOXIDE  DETECTORS,
   14  SMOKE  DETECTORS,  FIRE  EXTINGUISHERS,  GAS  OR  DIESEL  FUEL  TANKS OR
   15  CONTAINERS, WATER STORAGE CONTAINERS, NON-ELECTRIC FOOD STORAGE COOLERS,
   16  BOTTLED WATER, MANUAL CAN OPENERS, PORTABLE SELF-POWERED RADIOS (INCLUD-
   17  ING SELF-POWERED RADIOS WITH ELECTRICAL POWER CAPABILITY), TWO-WAY RADI-
   18  OS, WEATHER BAND RADIOS AND NATIONAL OCEANIC  AND  ATMOSPHERIC  ADMINIS-
   19  TRATION  WEATHER RADIOS, STORM SHUTTER DEVICES, CELL PHONE CHARGERS, AND
   20  FIRST  AID  KITS  FOR  WHICH  THE  RECEIPT  OR  CONSIDERATION  GIVEN  OR
   21  CONTRACTED TO BE GIVEN IS SIXTY DOLLARS OR LESS PER ITEM; AND
   22    (II)  PORTABLE  GENERATORS AND GENERATOR POWER CORDS AND INVERTERS AND
   23  INVERTER POWER CABLES FOR WHICH THE RECEIPT OR  CONSIDERATION  GIVEN  OR
   24  CONTRACTED TO BE GIVEN IS ONE THOUSAND DOLLARS OR LESS PER ITEM.
   25    S 2. This act shall take effect January 1, 2015 and shall apply to tax
   26  years commencing on or after such effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11175-02-4