STATE OF NEW YORK
________________________________________________________________________
6149
2017-2018 Regular Sessions
IN SENATE
May 11, 2017
___________
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.
LBD11604-01-7
