STATE OF NEW YORK
________________________________________________________________________
4051
2019-2020 Regular Sessions
IN SENATE
February 26, 2019
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Introduced by Sen. STAVISKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting certain dry clean-
ing equipment or machinery certified by the department of environ-
mental conservation 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 a new paragraph 45 to read as follows:
3 (45) Equipment or machinery certified by the department of environ-
4 mental conservation, pursuant to regulations promulgated by such depart-
5 ment, for pollution prevention or control which, for purposes of this
6 paragraph, shall mean any process, facility, device, fixture, equipment
7 or machinery used primarily for the control, prevention or abatement of
8 pollution or contaminants from the operation of a dry cleaning plant,
9 including any structure, machinery or equipment installed in the recon-
10 struction or replacement of such process, facility, device, fixture,
11 equipment or machinery. This paragraph shall apply only to professional
12 cleaning systems that do not rely on EPA Classified Hazardous Air Pollu-
13 tants and qualify for or are exempt from air facility registration with
14 the department of environmental conservation.
15 § 2. This act shall take effect on the first day of the sales tax
16 quarterly period, as designated in subdivision (b) of section 1136 of
17 the tax law, next commencing after this act shall have become a law and
18 shall apply to sales made on or after the effective date of this act;
19 provided, however that effective immediately, the addition, amendment
20 and/or repeal of any rules or regulations necessary for the implementa-
21 tion of the foregoing provisions of this act on its effective date are
22 authorized and directed to be made and completed on or before such
23 effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02926-01-9
