Bill Text: NY A09854 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 9854 (Prior Session Legislation)

Introduced

Bill Title: Establishes an exemption from sales and compensating use taxes for diapers for infants, toddlers and children.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2020-02-20 - referred to ways and means [A09854 Detail]

Download: New_York-2019-A09854-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          9854

                   IN ASSEMBLY

                                    February 20, 2020
                                       ___________

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

        AN ACT to amend the tax law, in relation to  establishing  an  exemption
          from  sales  and  compensating  use  taxes  for  diapers  for infants,
          toddlers and children

          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 3-b to read as follows:
     3    (3-b) Diapers designed, manufactured, processed, fabricated  or  pack-
     4  aged for use by infants, toddlers and children.
     5    §  2. This act shall take effect on the first day of a sales tax quar-
     6  terly period, as described in subdivision (b) of section 1136 of the tax
     7  law, next commencing at least thirty days  after  this  act  shall  have
     8  become  law  and  shall  apply in accordance with the applicable transi-
     9  tional provisions of sections 1106 and 1217 of the tax law.    Effective
    10  immediately  the  addition, amendment and/or repeal of any rule or regu-
    11  lation necessary for the implementation of this  act  on  its  effective
    12  date are authorized to be made and completed on or before such date.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15156-01-0