STATE OF NEW YORK
________________________________________________________________________
7941
2013-2014 Regular Sessions
IN ASSEMBLY
June 11, 2013
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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; provided,
14 that the commissioner of taxation and finance shall be authorized on and
15 after the date this act shall have become a law to adopt and amend any
16 rules or regulations and issue any procedure, forms or instructions
17 necessary to implement this act on its effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10080-01-3
