Bill Text: NY S01895 | 2023-2024 | General Assembly | Introduced

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Bill Title: Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S01895 Detail]

Download: New_York-2023-S01895-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1895

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 17, 2023
                                       ___________

        Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in relation to exempting certain dry clean-
          ing equipment or machinery certified by  the  department  of  environ-
          mental conservation from sales and use taxes

          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 47 to read as follows:
     3    (47)  Equipment  or  machinery certified by the department of environ-
     4  mental conservation, pursuant to regulations promulgated by such depart-
     5  ment, for pollution prevention or control which, for  purposes  of  this
     6  paragraph,  shall mean any process, facility, device, fixture, equipment
     7  or machinery used primarily for the control, prevention or abatement  of
     8  pollution  or  contaminants  from the operation of a dry cleaning plant,
     9  including any structure, machinery or equipment installed in the  recon-
    10  struction  or  replacement  of  such process, facility, device, fixture,
    11  equipment or machinery. This paragraph shall apply only to  professional
    12  cleaning systems that do not rely on EPA Classified Hazardous Air Pollu-
    13  tants  and qualify for or are exempt from air facility registration with
    14  the department of environmental conservation.
    15    § 2. This act shall take effect on the first  day  of  the  sales  tax
    16  quarterly  period,  as  designated in subdivision (b) of section 1136 of
    17  the tax law, next commencing after this act shall have become a law  and
    18  shall  apply  to  sales made on or after the effective date of this act.
    19  Effective immediately, the addition, amendment and/or repeal of any rule
    20  or regulation necessary for the implementation of this act on its effec-
    21  tive date are authorized to be made and  completed  on  or  before  such
    22  effective date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05584-01-3