Bill Text: NY S00031 | 2021-2022 | General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00031 Detail]
Download: New_York-2021-S00031-Amended.html
Bill Title: Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00031 Detail]
Download: New_York-2021-S00031-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 31--A 2021-2022 Regular Sessions IN SENATE (Prefiled) January 6, 2021 ___________ Introduced by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to exempting certain personal protective clothing and equipment from the tax on sales and the compensating use tax, exempting from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19) and exempting from sales and compensating use taxes any equipment or product purchased by a small business that is used to comply with a COVID-19 health and safety plan 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 three new paragraphs 46, 47 and 48 to read as follows: 3 (46) Personal protective clothing and equipment worn for protection 4 against illness from infectious disease or materials or to help prevent 5 or reduce the spread of infectious disease or illness. Personal protec- 6 tive clothing and equipment shall include, but not be limited to, 7 isolation gowns and coveralls, gloves, facemasks, face shields, goggles, 8 and any other clothing or equipment determined by the commissioner of 9 health to be effective in protecting the wearer against illness from 10 infectious disease or materials or to help prevent or reduce the spread 11 of infectious disease or illness. 12 (47) Any equipment or product purchased by any restaurant or food 13 service establishment for the use in outdoor dining during the novel 14 coronavirus (COVID-19) pandemic. 15 (48) Any equipment or product, including materials used in the 16 construction of physical barriers, including but not limited to plastic EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03340-02-1S. 31--A 2 1 shielding walls, strip curtains, cubicle walls, plexiglass or similar 2 materials, or other impermeable dividers or partitions, purchased by a 3 small business doing business in this state that is directly used by 4 such small business to be in compliance with a COVID-19 health and safe- 5 ty plan. For purposes of this paragraph, the term "small business" shall 6 mean a business with one hundred or fewer employees. 7 § 2. Section 210-B of the tax law is amended by adding two new subdi- 8 visions 55 and 56 to read as follows: 9 55. Sales tax paid on outdoor dining equipment credit. (1) For the 10 period beginning June fourth, two thousand twenty and ending on the 11 effective date of this subdivision, a taxpayer who owns a restaurant or 12 food service establishment shall be allowed a credit for sales tax paid 13 for any equipment or product purchased by such taxpayer for use in 14 outdoor dining during the novel coronavirus (COVID-19) pandemic. 15 (2) If the amount of the credit allowed under this subdivision for any 16 taxable year shall exceed the taxpayer's tax for such year, the excess 17 shall be treated as an overpayment of tax to be credited or refunded in 18 accordance with the provisions of section six hundred eighty-six of this 19 article, provided, however, that no interest shall be paid thereon. 20 56. Sales tax paid on materials for COVID-19 health and safety plan 21 compliance. (1) For the period beginning May fifteenth, two thousand 22 twenty and ending on the effective date of this subdivision, a taxpayer 23 who owns a small business shall be allowed a credit for sales tax paid 24 for any equipment or product, including materials used in the 25 construction of physical barriers, including but not limited to plastic 26 shielding walls, strip curtains, cubicle walls, plexiglass or similar 27 materials, or other impermeable dividers or partitions, purchased by 28 such small business in order to be in compliance with a COVID-19 health 29 and safety plan. 30 (2) If the amount of the credit allowed under this subdivision for any 31 taxable year shall exceed the small business's tax for such year, the 32 excess shall be treated as an overpayment of tax to be credited or 33 refunded in accordance with the provisions of section six hundred eight- 34 y-six of this chapter, provided, however, that no interest shall be paid 35 thereon. 36 (3) For purposes of this subdivision, the term "small business" shall 37 mean a business with one hundred or fewer employees. 38 § 3. Section 606 of the tax law is amended by adding two new 39 subsections (kkk) and (lll) to read as follows: 40 (kkk) Sales tax paid on outdoor dining equipment credit. (1) For the 41 period beginning June fourth, two thousand twenty and ending on the 42 effective date of this subsection, a taxpayer who owns a restaurant or 43 food service establishment shall be allowed a credit for sales tax paid 44 for any equipment or product purchased by such taxpayer for use in 45 outdoor dining during the novel coronavirus (COVID-19) pandemic. 46 (2) If the amount of the credit allowed under this subsection for any 47 taxable year shall exceed the taxpayer's tax for such year, the excess 48 shall be treated as an overpayment of tax to be credited or refunded in 49 accordance with the provisions of section six hundred eighty-six of this 50 article, provided, however, that no interest shall be paid thereon. 51 (lll) Sales tax paid on materials for COVID-19 health and safety plan 52 compliance. (1) For the period beginning May fifteenth, two thousand 53 twenty and ending on the effective date of this subsection, a taxpayer 54 who owns a small business shall be allowed a credit for sales tax paid 55 for any equipment or product, including materials used in the 56 construction of physical barriers, including but not limited to plasticS. 31--A 3 1 shielding walls, strip curtains, cubicle walls, plexiglass or similar 2 materials, or other impermeable dividers or partitions, purchased by 3 such small business in order to be in compliance with a COVID-19 health 4 and safety plan. 5 (2) If the amount of the credit allowed under this subsection for any 6 taxable year shall exceed the taxpayer's tax for such year, the excess 7 shall be treated as an overpayment of tax to be credited or refunded in 8 accordance with the provisions of section six hundred eighty-six of this 9 article, provided, however, that no interest shall be paid thereon. 10 (3) For purposes of this subsection, the term "small business" shall 11 mean a business with one hundred or fewer employees. 12 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 13 of the tax law is amended by adding two new clauses (xlvi) and (xlvii) 14 to read as follows: 15 (xlvi) Sales tax paid on outdoor Sales tax paid on outdoor dining 16 dining equipment credit under equipment credit under subdivision 17 subsection (kkk) fifty-five of section two hundred 18 ten-B 19 (xlvii) Sales tax paid on Sales tax paid on materials 20 materials for COVID-19 health for COVID-19 health and safety 21 and safety plan compliance plan compliance under subdivision 22 under subsection (lll) fifty-six of section two 23 hundred ten-B 24 § 5. This act shall take effect on the first day of the sales tax 25 quarterly period commencing after this act shall have become a law, and 26 shall apply to sales made and uses occurring on and after such date in 27 accordance with applicable transitional provisions of sections 1106 and 28 1217 of the tax law; provided that the commissioner of taxation and 29 finance shall be authorized on and after the date this act shall have 30 become a law to take steps necessary to implement the provisions of this 31 act on its effective date.
