STATE OF NEW YORK
________________________________________________________________________
1683
2025-2026 Regular Sessions
IN ASSEMBLY
January 14, 2025
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to restricting sales tax
exemptions on fur-bearing articles of clothing or footwear
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 15 of subdivision (b) of section 1101 of the tax
2 law, as amended by section 77 of part A of chapter 56 of the laws of
3 1998, is amended to read as follows:
4 (15) Clothing and footwear. (i) Clothing and footwear to be worn by
5 human beings, but not including costumes [or], rented formal wear, or
6 fur-bearing clothing or footwear, and (ii) fabric, thread, yarn,
7 buttons, snaps, hooks, zippers and like items which are used or consumed
8 to make or repair such clothing (other than such costumes or rented
9 formal wear) and which become a physical component part of such cloth-
10 ing, but not including such items made from pearls, precious or semi-
11 precious stones, jewels or metals, or imitations thereof, or fur.
12 § 2. This act shall take effect on the first day of a quarterly sales
13 tax period, as set forth in subdivision (b) of section 1136 of the tax
14 law, next succeeding the thirtieth day after it shall have become a law.
15 Effective immediately, the addition, amendment and/or repeal of any rule
16 or regulation necessary for the implementation of this act on its effec-
17 tive date are authorized to be made and completed on or before such
18 effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04272-01-5
