STATE OF NEW YORK
________________________________________________________________________
6030
2019-2020 Regular Sessions
IN ASSEMBLY
February 26, 2019
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exemptions 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 four new paragraphs 45, 46, 47 and 48 to read as follows:
3 (45) Bicycle helmets. For purposes of this paragraph, bicycle helmets
4 shall mean a helmet designed to meet the rules and regulations of the
5 commissioner of motor vehicles establishing standards for helmets pursu-
6 ant to section twelve hundred thirty-eight of the vehicle and traffic
7 law.
8 (46) Motorcycle helmets. For purposes of this paragraph, motorcycle
9 helmets shall mean a helmet designed to meet the rules and regulations
10 of the commissioner of motor vehicles establishing standards for helmets
11 pursuant to section three hundred eighty-one of the vehicle and traffic
12 law.
13 (47) Snowmobile helmets. For purposes of this paragraph, snowmobile
14 helmets shall mean a helmet designed to meet the parks, recreation and
15 historic preservation commissioner's rules and regulations establishing
16 standards for helmets pursuant to section 25.17 of the parks, recreation
17 and historic preservation law.
18 (48) Equestrian helmets. For purposes of this paragraph, equestrian
19 helmets shall mean a helmet designed to meet the rules and regulations
20 of the commissioner of motor vehicles establishing standards for helmets
21 pursuant to section twelve hundred sixty-five of the vehicle and traffic
22 law.
23 § 2. This act shall take effect on the first day of the sales tax
24 quarterly period, as described in subdivision (b) of section 1136 of the
25 tax law, beginning at least 90 days after the date this act shall have
26 become a law and shall apply in accordance with the applicable transi-
27 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.
LBD07071-01-9
