STATE OF NEW YORK
________________________________________________________________________
4713
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. MALLIOTAKIS -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to eliminating sales tax on all
clothing and footwear
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 30 of subdivision (a) of section 1115 of the tax
2 law, as amended by section 84 of part A of chapter 56 of the laws of
3 1998, is amended to read as follows:
4 (30) Clothing and footwear [for which the receipt or consideration
5 given or contracted to be given is less than one hundred ten dollars per
6 article of clothing, per pair of shoes or other articles of footwear] or
7 [per] an item used or consumed to make or repair such clothing and which
8 becomes a physical component part of such clothing.
9 § 2. This act shall take effect on the first day of a sales tax quar-
10 terly period, as described in subdivision (b) of section 1136 of the tax
11 law, next commencing at least sixty days after this act shall have
12 become a law and shall apply in accordance with the applicable transac-
13 tional provisions of sections 1106 and 1217 of the tax law. Effective
14 immediately, the addition, amendment and/or repeal of any rule or regu-
15 lation necessary for the implementation of this act on its effective
16 date are authorized and directed to be made and completed on or before
17 such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08620-01-9
