Bill Text: NY S01120 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 1120 (Prior Session Legislation)

Introduced

Bill Title: Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01120 Detail]

Download: New_York-2019-S01120-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          1120
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 11, 2019
                                       ___________
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to sales tax  on  clothing  and
          footwear in cities with a population of one million or more
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph 30 of subdivision (a) of section 1115 of the  tax
     2  law,  as  amended  by  section 84 of part A of chapter 56 of the laws of
     3  1998, is amended to read as follows:
     4    (30) Clothing and footwear for  which  the  receipt  or  consideration
     5  given or contracted to be given is less than one hundred ten dollars per
     6  article  of clothing, per pair of shoes or other articles of footwear or
     7  per item used or consumed to make or  repair  such  clothing  and  which
     8  becomes  a  physical component part of such clothing; provided, however,
     9  that in a city with a population of one million or more all clothing and
    10  footwear and items used or consumed to make or repair such clothing  and
    11  which  becomes  a physical component part of such clothing regardless of
    12  cost shall be exempt  from  the  taxes  imposed  under  sections  eleven
    13  hundred five and eleven hundred ten of this article.
    14    §  2. This act shall take effect on the first of January next succeed-
    15  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.
                                                                   LBD06644-01-9