Provides a one week exemption from June 24, 2015 through June 30, 2015 and for every last seven days of every June thereafter from the tax on sales and the compensating use tax for certain items purchased for hurricane or emergency preparedness.
STATE OF NEW YORK
________________________________________________________________________
8475
IN ASSEMBLY
January 16, 2014
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting from the tax on
sales and the compensating use tax certain items purchased for hurri-
cane or emergency preparedness
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) For the period commencing June twenty-fourth, two thousand
4 fifteen, and ending June thirtieth, two thousand fifteen, and for every
5 last seven days of every June thereafter the following hurricane and
6 emergency preparedness items:
7 (i) artificial ice, blue ice, ice packs, and reusable ice, batteries
8 (excluding automobile or boat batteries) including AAA, AA, C, and D
9 cell, six and nine volt, and cell phone batteries, any portable self-
10 powered light sources including flashlights, lanterns, and glow sticks,
11 tarpaulins, plastic sheeting, plastic drop cloths, and other flexible
12 waterproof sheeting, bungee cords, rope, ground anchor systems or tie
13 down kits, ratchet straps, duct tape, carbon monoxide detectors, smoke
14 detectors, fire extinguishers, gas or diesel fuel tanks or containers,
15 water storage containers, non-electric food storage coolers, bottled
16 water, manual can openers, portable self-powered radios (including self-
17 powered radios with electrical power capability), two-way radios, weath-
18 er band radios and national oceanic and atmospheric administration
19 weather radios, storm shutter devices, cell phone chargers, and first
20 aid kits for which the receipt or consideration given or contracted to
21 be given is sixty dollars or less per item; and
22 (ii) portable generators and generator power cords and inverters and
23 inverter power cables for which the receipt or consideration given or
24 contracted to be given is one thousand dollars or less per item.
25 § 2. This act shall take effect January 1, 2015 and shall apply to tax
26 years commencing on or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11175-02-4
