NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7654B
TITLE OF BILL: An act to amend the tax law, in relation to granting a
sales and compensating use tax exemption for toilet paper and toilet
tissue sold for household use, and incontinence products
PURPOSE OR GENERAL IDEA OF BILL: This bill exempts toilet paper and
toilet tissue for household use and incontinence products from sales and
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes toilet paper and tissue for household
use, and incontinence products from sales and use taxes.
Section 2. Effective Date.
JUSTIFICATION: Tangible products and services are subject to taxation
in New York State unless specifically excluded. Demand for hygiene
products such as toilet paper and incontinence products are very inelas-
tic and therefore it typically puts a greater burden on the economically
disadvantaged. Since these items are not optional products it should not
be subject to taxation.
There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities. According
to the New York State Department of Taxation and Finance's Tax Bulletin
Sales and Use Tax TBST-193, other medicinal products used internally or
externally by humans for the preservation of health and products that
are intended to affect the structure or a function of the human body,
are also exempt from sales tax. Products which were not originally
considered drugs or medications but are now tax exempt include items
such as sunscreen, lip balm, and acne preparations.
Toilet paper and incontinence products are vital products that help
maintain personal hygiene and health and should be included on this
list. Removing sales tax from these items would alleviate a tax burden
that all New Yorkers face and make it easier to afford a necessary prod-
uct that is fundamental to personal hygiene and health. Of the states
that have a sales and use tax, two states, New Jersey and Pennsylvania,
have already removed the tax on toilet paper.
PRIOR LEGISLATIVE HISTORY: 05/21/15 referred to ways and means
06/03/15 amend (t) and recommit to ways and means 06/03/15 print number
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect on the first of January on
the next succeeding the date on which it shall have become law.
STATE OF NEW YORK
2015-2016 Regular Sessions
May 21, 2015
Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- recommitted
to the Committee on Ways and Means in accordance with Assembly Rule 3,
sec. 2 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for toilet paper and toilet tissue sold for
household use, and incontinence products
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 two new paragraphs 44 and 45 to read as follows:
3 (44) Toilet paper and toilet tissue for household use.
4 (45) Incontinence products.
5 § 2. This act shall take effect on the first of January next succeed-
6 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.