Bill Text: NY S01988 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 1988 (Prior Session Legislation)

NY State Legislature page for S01988

Introduced

Bill Title: Eliminates sales tax on clothing and footwear regardless of cost.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01988 Detail]

Download: New_York-2011-S01988-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1988
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 14, 2011
                                      ___________
       Introduced  by  Sens. GOLDEN, DeFRANCISCO, GRISANTI, JOHNSON, LAVALLE --
         read twice and ordered printed, and when printed to  be  committed  to
         the Committee on Investigations and Government Operations
       AN ACT to amend the tax law, in relation to eliminating sales tax on all
         clothing and footwear
         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] AN item used or consumed to make or repair such clothing and which
    8  becomes a physical component part of such clothing.
    9    S  2.  This act shall take effect on the same date as the reversion of
   10  paragraph 30 of subdivision (a) of  section  1115  of  the  tax  law  as
   11  provided  in  section 6 of part GG of chapter 57 of the laws of 2010, as
   12  amended.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04614-01-1