A07654 Summary:

BILL NOA07654B
 
SAME ASSAME AS S05524-B
 
SPONSORWeprin
 
COSPNSR
 
MLTSPNSR
 
Amd §1115, Tax L
 
Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.
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A07654 Actions:

BILL NOA07654B
 
05/21/2015referred to ways and means
06/03/2015amend (t) and recommit to ways and means
06/03/2015print number 7654a
01/06/2016referred to ways and means
01/15/2016amend (t) and recommit to ways and means
01/15/2016print number 7654b
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A07654 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7654B
 
SPONSOR: Weprin
  TITLE OF BILL: An act to amend the tax law, in relation to granting a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products   PURPOSE OR GENERAL IDEA OF BILL: This bill exempts toilet paper and toilet tissue for household use and incontinence 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 toilet paper and tissue for household use, and incontinence 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. Demand for hygiene products such as toilet paper and incontinence products are very inelas- tic and therefore it typically puts a greater burden on the economically disadvantaged. Since these items 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. Toilet paper and incontinence products are vital products that help maintain personal hygiene and health and should be included on this list. Removing sales tax from these items would alleviate a tax burden that all New Yorkers face and make it easier to afford a necessary prod- uct that is fundamental to personal hygiene and health. Of the states that have a sales and use tax, two states, New Jersey and Pennsylvania, have already removed the tax on toilet paper.   PRIOR LEGISLATIVE HISTORY: 05/21/15 referred to ways and means 06/03/15 amend (t) and recommit to ways and means 06/03/15 print number 7654a   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect on the first of January on the next succeeding the date on which it shall have become law.
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A07654 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7654--B
 
                               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  --  committee  discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee --  recommitted
          to the Committee on Ways and Means in accordance with Assembly Rule 3,
          sec.  2  --  committee  discharged, bill amended, ordered reprinted as
          amended and recommitted to said committee
 
        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating use tax exemption for toilet paper and toilet tissue  sold  for
          household use, and incontinence 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 two new paragraphs 44 and 45 to read as follows:
     3    (44) Toilet paper and toilet tissue for household use.
     4    (45) Incontinence products.
     5    §  2. This act shall take effect on the first of January next succeed-
     6  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.
                                                                   LBD11184-07-6
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