A00519 Summary:

SPONSORRosenthal L
Amd §1101, Tax L
Restricts sales tax exemptions on fur-bearing articles of clothing or footwear.
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A00519 Actions:

01/09/2019referred to ways and means
01/08/2020referred to ways and means
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A00519 Committee Votes:

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A00519 Floor Votes:

There are no votes for this bill in this legislative session.
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A00519 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     January 9, 2019
        Introduced  by  M.  of  A. L. 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  Provided, however that the commissioner of taxation  and  finance  shall
    16  take  any  action necessary for the timely implementation of this act on
    17  or before 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.
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