STATE OF NEW YORK
________________________________________________________________________
597
2023-2024 Regular Sessions
IN ASSEMBLY
January 9, 2023
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to restricting sales tax
exemptions on fur-bearing articles of clothing or footwear
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 15 of subdivision (b) of section 1101 of the tax
2 law, as amended by section 77 of part A of chapter 56 of the laws of
3 1998, is amended to read as follows:
4 (15) Clothing and footwear. (i) Clothing and footwear to be worn by
5 human beings, but not including costumes [or], rented formal wear, or
6 fur-bearing clothing or footwear, and (ii) fabric, thread, yarn,
7 buttons, snaps, hooks, zippers and like items which are used or consumed
8 to make or repair such clothing (other than such costumes or rented
9 formal wear) and which become a physical component part of such cloth-
10 ing, but not including such items made from pearls, precious or semi-
11 precious stones, jewels or metals, or imitations thereof, or fur.
12 § 2. This act shall take effect on the first day of a quarterly sales
13 tax period, as set forth in subdivision (b) of section 1136 of the tax
14 law, next succeeding the thirtieth day after it shall have become a law.
15 Provided, however that the commissioner of taxation and finance shall
16 take any action necessary for the timely implementation of this act on
17 or before 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.
LBD00769-01-3
