Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.
STATE OF NEW YORK
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8132
IN SENATE
April 6, 2018
___________
Introduced by Sen. ROBACH -- 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 allowing a tax exemption
with respect to fire extinguishers and fire, heat and carbon monoxide
alarms purchased for residential use
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 1124 to read
2 as follows:
3 § 1124. Exemption from tax on the charge of a residential use fire
4 extinguisher, fire alarm, heat alarm or carbon monoxide alarm. A taxpay-
5 er shall be allowed an exemption each year for the purchase during the
6 month of October of any fire extinguisher, fire alarm, heat alarm and/or
7 carbon monoxide alarm for residential use. The amount of the exemption
8 shall be equal to the price paid for each item and shall be exempt from
9 the tax imposed by paragraph eight of subdivision (c) of section eleven
10 hundred five of this article.
11 § 2. This act shall take effect on the thirtieth day after it shall
12 have become a law and shall apply to eligible fire extinguishers, fire
13 alarms, heat alarms and carbon monoxide alarms purchased on or after
14 such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14186-03-8
