STATE OF NEW YORK
________________________________________________________________________
10753
IN ASSEMBLY
July 9, 2020
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Simon) --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting protective face
masks or shields worn to help slow the spread of the novel coronavirus
(COVID-19) from sales and compensating 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 a new paragraph 4-a to read as follows:
3 (4-a) Protective face masks or shields that are worn to help slow the
4 spread of the novel coronavirus (COVID-19), including surgical masks,
5 cloth, paper or plastic masks, disposable or reusable masks, and face
6 shields designed to protect the wearer against infection from airborne
7 droplets.
8 § 2. This act shall take effect on the first day of a sales tax quar-
9 terly period, as described in subdivision (b) of section 1136 of the tax
10 law, next commencing at least thirty days after this act shall have
11 become law and shall apply in accordance with the applicable transi-
12 tional provisions of sections 1106 and 1217 of the tax law; provided
13 that the commissioner of taxation and finance shall be authorized on and
14 after the date this act shall have become a law to take steps necessary
15 to implement the provisions of this act on its effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16877-01-0
