Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.
STATE OF NEW YORK
________________________________________________________________________
723
2023-2024 Regular Sessions
IN ASSEMBLY
January 11, 2023
___________
Introduced by M. of A. L. ROSENTHAL, BRONSON, SIMPSON -- Multi-Sponsored
by -- M. of A. GLICK -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of fire
extinguishers, smoke alarms, heat sensors and carbon monoxide detec-
tors for residential use from sales and use taxes
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 47 to read as follows:
3 (47) Fire extinguishers, smoke alarms, heat sensors and carbon monox-
4 ide detectors for residential use only.
5 § 2. This act shall take effect on the first day of the sales tax
6 quarterly period, as described in subdivision (b) of section 1136 of the
7 tax law, next commencing at least 90 days after this act shall have
8 become a law and shall apply in accordance with the applicable transi-
9 tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00952-01-3
