Imposes a fifteen cent tax on plastic shopping bags used to transport every sale of tangible personal property by consumers; provides for certain exemptions and imposes limitations on the size of plastic bags used for the sale of tangible personal property.
STATE OF NEW YORK
________________________________________________________________________
1142
2011-2012 Regular Sessions
IN ASSEMBLY(Prefiled)
January 5, 2011
___________
Introduced by M. of A. ORTIZ, GALEF, KAVANAGH, SCHIMEL, P. RIVERA, MILL-
MAN, BOYLAND -- Multi-Sponsored by -- M. of A. McENENY, ROSENTHAL,
WEISENBERG -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to imposing a tax on plastic
shopping bags used to transport every sale of tangible personal prop-
erty by consumers
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 1113 to read
2 as follows:
3 § 1113. Imposition of tax; plastic shopping bags. (a) There is hereby
4 imposed and there shall be paid a tax of fifteen cents upon plastic
5 shopping bags used to transport every sale of tangible personal property
6 by consumers.
7 (b)(1) The tax imposed, pursuant to subdivision (a) of this section,
8 shall apply at the point of sale in shops, supermarkets, service
9 stations and all sales outlets. Retailers shall pass on the full amount
10 of such tax as a charge to the customer during his or her checkout.
11 (2) Such tax shall be itemized on all invoices, receipts or dockets
12 issued to customers at the point of sale.
13 (c) The following shall be exempt from the tax imposed pursuant to
14 subdivision (a) of this section:
15 (1) Plastic bags containing fresh meat, fish or poultry;
16 (2) Plastic bags containing non-packed fruit, nuts or vegetables,
17 confectionery, dairy products, cooked food or ice;
18 (3) Plastic bags used to store products sold on board aircraft or
19 ships;
20 (4) Reuseable bags sold to customers for a sum not less than seventy-
21 five cents; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03939-01-1
A. 1142 2
1 (5) Any plastic bag brought to the store by the customer to be used
2 during the sale of tangible personal property.
3 (d) If any other item is placed in a plastic bag exempt by subdivision
4 (c) of this section, such customer shall be charged the fifteen cent tax
5 during his or her checkout.
6 (e) Plastic bags used for every sale of tangible personal property
7 shall not be larger than two hundred fifty millimeters by three hundred
8 forty-five millimeters by four hundred fifty millimeters.
9 § 2. This act shall take effect on the first of January next succeed-
10 ing the date on which it shall have become a law. Effective immediate-
11 ly, the addition, amendment and/or repeal of any rule or regulation
12 necessary for the implementation of this act on its effective date are
13 authorized and directed to be made and completed on or before such
14 effective date.
