NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7555A
SPONSOR: Rosenthal TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain basic necessities from sales and use taxes
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to exempt feminine hygiene products,
including but not limited to, sanitary napkins, tampons and panty liners
from New York State sales and use tax.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends subdivision (a) of section 1115 of the tax law by
adding a new section 3-a.
Section two sets forth the effective date.
JUSTIFICATION:
New York State exempts certain items from state sales tax, including
drugs and medicine, medical equipment and certain medical supplies as
well as prosthetic aids. Feminine hygiene products, such as tampons,
sanitary napkins and panty liners, are an undeniable necessity, yet they
are subject to sales tax.
This bill would correct the fundamental imbalance that currently exist-
ing in New York State by exempting certain feminine hygiene products,
including but not limited to, sanitary napkins, tampons and panty liners
from sales and use tax.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
next commencing at least thirty days after this act shall have become
law and shall comply in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law; provided, further,
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to take steps necessary
to implement the provisions of this act on its effective date.
