Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2844
SPONSOR: Jean-Pierre TITLE OF BILL:
An act to amend the tax law, in relation to exempting the sale of cloth
face coverings used to prevent the spread of the novel coronavirus,
COVID-19 from sales and use taxes
PURPOSE OR GENERAL IDEA OF BILL:
To provide financial relief to those New Yorkers who are responsibly
heeding the advice of health care experts to help combat the spread of
COVID-19 by wearing a face covering in public.
SUMMARY OF PROVISIONS:
Section 1. Adds a new paragraph 46 to subdivision (a) of section 1115 of
the tax law to provide a sales tax exemption for the purchase of cloth
face coverings used to prevent the spread of COVID-19; defines the term
"cloth face coverings."
Section 2. Sets out the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
N/A.
JUSTIFICATION:
As confirmed cases of COVID-19 continue to rise, the Centers for Disease
Control and Prevention (CDC), the New York State Department of Health
(DOH), and health experts across the country continue to recommend that
everyone wear a cloth mask when they go out in public to help combat the
spread of the novel coronavirus. Because a significant portion of indi-
viduals with coronavirus are asymptomatic and can transmit the virus to
others before showing symptoms, face coverings are an effective means to
prevent transmission. In the interest of public health, this legislation
will help increase the portion of the population who wear face coverings
in public by exempting the purchase of face coverings from sales and use
taxes, which can serve as a financial barrier for countless New Yorkers.
By exempting face coverings from sales and use taxes, more New Yorkers
will be able to acquire these essential products and help our state
continue to reduce the spread of COVID-19.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period next commencing at least 90 days after this act shall have become
a law.
STATE OF NEW YORK
________________________________________________________________________
2844
2023-2024 Regular Sessions
IN ASSEMBLY
January 27, 2023
___________
Introduced by M. of A. JEAN-PIERRE -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of cloth
face coverings used to prevent the spread of the novel coronavirus,
COVID-19 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) Cloth face coverings used to prevent the spread of the novel
4 coronavirus, COVID-19. For the purposes of this paragraph, the term
5 "cloth face coverings" shall mean any material manufactured with the
6 intent of covering the nose and mouth that can be secured to the head or
7 ears with ties or straps.
8 § 2. This act shall take effect on the first day of the sales tax
9 quarterly period, as described in subdivision (b) of section 1136 of the
10 tax law, next commencing at least 90 days after this act shall have
11 become a law and shall apply in accordance with the applicable transi-
12 tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02957-01-3
