STATE OF NEW YORK
________________________________________________________________________
5184
2015-2016 Regular Sessions
IN ASSEMBLY
February 12, 2015
___________
Introduced by M. of A. SKOUFIS -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of
firearm safety devices from state sales and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1115 of the tax law is amended by adding a new
2 subdivision (jj) to read as follows:
3 (jj) Receipts from the retail sale of firearm safety devices shall be
4 exempt from tax under this article. For the purposes of this subdivi-
5 sion, "firearm safety devices" shall include gun safes or vaults,
6 firearm safety locks, or trigger locks.
7 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08470-01-5
