S01120 Summary:

BILL NOS01120
 
SAME ASNo Same As
 
SPONSORLANZA
 
COSPNSR
 
MLTSPNSR
 
Amd 1115, Tax L
 
Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.
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S01120 Actions:

BILL NOS01120
 
01/11/2019REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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S01120 Committee Votes:

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S01120 Floor Votes:

There are no votes for this bill in this legislative session.
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S01120 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1120
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                    January 11, 2019
                                       ___________
 
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to amend the tax law, in relation to sales tax  on  clothing  and
          footwear in cities with a population of one million or more

          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 item used or consumed to make or  repair  such  clothing  and  which
     8  becomes  a  physical component part of such clothing; provided, however,
     9  that in a city with a population of one million or more all clothing and
    10  footwear and items used or consumed to make or repair such clothing  and
    11  which  becomes  a physical component part of such clothing regardless of
    12  cost shall be exempt  from  the  taxes  imposed  under  sections  eleven
    13  hundred five and eleven hundred ten of this article.
    14    §  2. This act shall take effect on the first of January next succeed-
    15  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.
                                                                   LBD06644-01-9
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