STATE OF NEW YORK
________________________________________________________________________
5883--B
2021-2022 Regular Sessions
IN ASSEMBLY
March 1, 2021
___________
Introduced by M. of A. STIRPE -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the
compensating use tax
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) Personal protective clothing and equipment worn for protection
4 against illness from infectious disease or materials or to help prevent
5 or reduce the spread of infectious disease or illness. Personal protec-
6 tive clothing and equipment shall include, but not be limited to,
7 isolation gowns and coveralls, gloves, facemasks, face shields, goggles,
8 and any other clothing or equipment determined by the commissioner of
9 health to be effective in protecting the wearer against illness from
10 infectious disease or materials or to help prevent or reduce the spread
11 of infectious disease or illness.
12 § 2. This act shall take effect on the first day of the sales tax
13 quarterly period commencing after this act shall have become a law, and
14 shall apply to sales made and uses occurring on and after such date in
15 accordance with applicable transitional provisions of sections 1106 and
16 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03340-05-1
