Establishes the "emergency preparedness month act" and exempts prefabricated go-bags and individual emergency preparedness items from sales tax during specified time periods.
STATE OF NEW YORK
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783--A
2009-2010 Regular Sessions
IN ASSEMBLY(Prefiled)
January 7, 2009
___________
Introduced by M. of A. BING, CUSICK, SCHIMMINGER, PHEFFER, GUNTHER,
JAFFEE, MAISEL, MILLMAN, GOTTFRIED, BROOK-KRASNY, DenDEKKER, BOYLAND
-- Multi-Sponsored by -- M. of A. CARROZZA, CHRISTENSEN, CONTE, HEVE-
SI, HYER-SPENCER, KOON, McENENY, PEOPLES-STOKES, N. RIVERA, RUSSELL,
SWEENEY, WEISENBERG -- read once and referred to the Committee on
Governmental Operations -- recommitted to the Committee on Govern-
mental Operations in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT in relation to establishing the emergency preparedness month act
and to amend the tax law, in relation to exempting prefabricated
go-bags and individual emergency preparedness items
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known as the "emergency
2 preparedness month act".
3 § 2. Legislative findings. The legislature hereby finds and declares
4 that citizens of the state of New York are not properly equipped with
5 the requisite supplies needed in the event of a disaster or other emer-
6 gency. The legislature further declares that the impacts of disasters
7 are mitigated when individuals have the proper emergency preparedness
8 supplies they need to be self sufficient during a disaster, and those
9 individuals are less likely to require state and local assistance during
10 a disaster or other emergency.
11 The legislature further declares that a tax free period for certain
12 emergency preparedness items and prefabricated go-bags shall provide the
13 needed incentive for individuals to purchase proper supplies and equip-
14 ment to be used in the event of a disaster or other emergency.
15 Therefore, the legislature declares the month of September to be emer-
16 gency preparedness month in the state of New York.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03060-04-0
A. 783--A 2
1 § 3. Section 1115 of the tax law is amended by adding two new subdivi-
2 sions (gg) and (hh) to read as follows:
3 (gg) (1) Receipts from the retail sale of prefabricated go-bags shall
4 be exempt from taxes imposed by this article annually from September
5 first to September thirtieth. Provided, however, no exemption shall
6 exist under this paragraph if such prefabricated go-bags were purchased
7 at any entertainment locations, theme parks, toy stores, convention
8 centers, sporting arenas, stadiums, or other tourist attractions.
9 (2) For purposes of this subdivision, "prefabricated go-bag" shall
10 mean any sturdy and easily accessible bag or other similar container,
11 which may be easily transported, containing at a minimum, the following
12 items:
13 (A) a whistle;
14 (B) a national institute for safety and health certified N95 ("NIOSH-
15 N95") breathing mask;
16 (C) a non-combustible light source; and
17 (D) a first aid kit, meeting or exceeding the minimum standards set
18 forth by the United States department of labor occupational safety and
19 health administration in its appendix to 29 C.F.R. Section 1910.151
20 referring to the American national standards institute standard.
21 (3) The exemptions provided in paragraph one of this subdivision shall
22 not apply to prefabricated go-bags containing candles, matches or
23 combustible fuels, or which exceed seventy-five dollars.
24 (hh) (1) Receipts from the retail sale of individual emergency
25 preparedness items shall be exempt from taxes imposed by this article
26 annually from September first through September eleventh. Provided,
27 however, no exemption shall exist under this paragraph if such individ-
28 ual emergency preparedness items were purchased at any entertainment
29 locations, theme parks, toy stores, convention centers, sporting arenas,
30 stadiums, or other tourist attractions.
31 (2) Individual emergency preparedness items shall include:
32 (A) first aid kits meeting or exceeding the minimum standards set
33 forth by the United States department of labor occupational safety
34 health administration in its appendix to 29 C.F.R. Section 1910.151,
35 provided the kit does not exceed thirty dollars;
36 (B) pet carriers not exceeding fifty dollars;
37 (C) waterproof bags or containers for documents not exceeding ten
38 dollars;
39 (D) whistles not exceeding five dollars;
40 (E) national institute for safety and health certified N95
41 ("NIOSH-N95") breathing masks not exceeding thirty dollars;
42 (F) non-combustible light sources including flashlights and any other
43 portable self-powered light sources not exceeding thirty dollars;
44 (G) carbon monoxide detectors not exceeding seventy dollars;
45 (H) fire alarms not exceeding twenty dollars;
46 (I) fire extinguishers, specifically designed to extinguish class A,
47 B, or C fires, or any combination of A, B, and C fires, not exceeding
48 sixty dollars;
49 (J) five gallon fuel containers not exceeding twenty dollars;
50 (K) cell phone batteries not exceeding sixty dollars;
51 (L) cell phone battery chargers not exceeding forty dollars;
52 (M) non-electric can openers not exceeding ten dollars;
53 (N) non-electric food storage coolers and ice chests not exceeding
54 thirty dollars;
55 (O) water purification kits not exceeding twenty dollars;
56 (P) reusable ice not exceeding ten dollars;
A. 783--A 3
1 (Q) portable battery, solar or hand cranked radios, including two-way
2 and weather band radios, not exceeding seventy-five dollars;
3 (R) portable generators used to provide light or communications or
4 preserve food in the event of a power outage not exceeding one thousand
5 dollars;
6 (S) storm or shutter devices including materials and products manufac-
7 tured, rated and marketed specifically for the purpose of preventing
8 window damage from storms not exceeding two hundred dollars;
9 (T) tarpaulin or other flexible waterproof sheeting not exceeding
10 fifty dollars;
11 (U) multi-layered barrier sheeting, designed to protect against
12 airborne agents, tested in accordance with the United States military
13 standard two hundred eighty-two not exceeding sixty dollars;
14 (V) duct tape not exceeding ten dollars;
15 (W) snow shovels not exceeding forty dollars;
16 (X) rock salt and/or sand intended for snow and ice control not
17 exceeding ten dollars;
18 (Y) any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt or 9-volt
19 batteries, excluding automobile or boat batteries, not exceeding twenty
20 dollars; or
21 (Z) any single package consisting of two or more of the qualified
22 individual emergency preparedness items listed in subparagraphs (A)
23 through (Y) of this paragraph, or other tax exempt items, not exceeding
24 seventy-five dollars.
25 § 4. This act shall take effect immediately.
