•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video 

A07651 Summary:

BILL NOA07651
 
SAME ASNo Same As
 
SPONSORWeprin
 
COSPNSRGalef
 
MLTSPNSR
 
Amd S1115, Tax L
 
Exempts feminine hygiene products from sales and compensating use taxes.
Go to top    

A07651 Actions:

BILL NOA07651
 
05/21/2015referred to ways and means
01/06/2016referred to ways and means
02/11/2016enacting clause stricken
Go to top

A07651 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7651
 
SPONSOR: Weprin
  TITLE OF BILL: An act to amend the tax law, in relation to granting a sales and compensating use tax exemption for feminine hygiene products   PURPOSE OR GENERAL IDEA OF BILL: This bill exempts feminine hygiene products from sales and use tax.   SUMMARY OF SPECIFIC PROVISIONS: Section 1. Adds a new paragraph to subdivision (a) of section 1115 of the tax law. This section excludes feminine hygiene products from sales and use taxes. Section 2. Effective Date.   JUSTIFICATION: Tangible products and services are subject to taxation in New York State unless specifically excluded. Demands for hygiene products such as femi- nine hygiene products are very inelastic and therefore it typically puts a greater burden on the economically disadvantaged. Since feminine hygiene products are not optional products it should not be subject to taxation. There have been many tax exclusions for other goods such as certain foods and medications that are considered to be necessities. According to the New York State Department of Taxation and Finance's Tax Bulletin Sales and Use Tax TBST-193, other medicinal products used internally or externally by humans for the preservation of health and products that are intended to affect the structure or a function of the human body, are also exempt from sales tax. Products which were not originally considered drugs or medications but are now tax exempt include items such as sunscreen, lip balm, and acne preparations. Feminine hygiene products are vital products that help maintain personal hygiene and health and should be included on this list. Removing sales tax from feminine hygiene products would alleviate a tax burden that most women in New York face and makes it easier to afford a necessary product that is fundamental to personal hygiene and health.   PRIOR LEGISLATIVE HISTORY: New Bill.   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect on the first of January on the next succeed- ing the date on which it shall have become law.
Go to top

A07651 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7651
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 21, 2015
                                       ___________
 
        Introduced by M. of A. WEPRIN -- read once and referred to the Committee
          on Ways and Means
 
        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating use tax exemption for feminine hygiene products
 
          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 44 to read as follows:
     3    (44) Feminine hygiene products.
     4    §  2. This act shall take effect on the first of January next succeed-
     5  ing 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.
                                                                   LBD11232-01-5
Go to top