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A07555 Summary:

A07555 Actions:

A07555 Floor Votes:

A07555 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A7555A
 
SPONSOR: Rosenthal

 
TITLE OF BILL:  An act to amend the tax law, in relation to exempting
certain basic necessities from sales and use taxes
 
 
PURPOSE OR GENERAL IDEA OF BILL:
 
The purpose of this legislation is to exempt feminine hygiene products,
including but not limited to, sanitary napkins, tampons and panty liners
from New York State sales and use tax.
 
 
SUMMARY OF SPECIFIC PROVISIONS:
 
Section one amends subdivision (a) of section 1115 of the tax law by
adding a new section 3-a.
 
Section two sets forth the effective date.
 
 
JUSTIFICATION:
 
New York State exempts certain items from state sales tax, including
drugs and medicine, medical equipment and certain medical supplies as
well as prosthetic aids. Feminine hygiene products, such as tampons,
sanitary napkins and panty liners, are an undeniable necessity, yet they
are subject to sales tax.
 
This bill would correct the fundamental imbalance that currently exist-
ing in New York State by exempting certain feminine hygiene products,
including but not limited to, sanitary napkins, tampons and panty liners
from sales and use tax.
 
 
PRIOR LEGISLATIVE HISTORY:
 
New bill
 
 
FISCAL IMPLICATIONS:
 
Undetermined.
 
 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
next commencing at least thirty days after this act shall have become
law and shall comply in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law; provided, further,
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to take steps necessary
to implement the provisions of this act on its effective date.

A07555 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7555--A
                                                                     R. R. 3
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 19, 2015
                                       ___________
 
        Introduced  by  M.  of  A.  ROSENTHAL,  ARROYO,  FAHY, HOOPER, PICHARDO,
          SEAWRIGHT,  RODRIGUEZ,  WEPRIN,  SIMON,  BARRETT,   TITUS,   ROBINSON,
          GUNTHER,  DAVILA,  JOYNER,  JEAN-PIERRE,  WOERNER, SOLAGES, WEINSTEIN,
          ROZIC, WALKER, COOK, RICHARDSON, HUNTER, JAFFEE, GALEF, LAVINE,  HYND-
          MAN,  MURRAY, DUPREY, SIMOTAS, MAYER, SALADINO, ORTIZ, THIELE, ABINAN-
          TI, SKOUFIS -- Multi-Sponsored by --  M.  of  A.  ENGLEBRIGHT,  GLICK,
          LUPARDO,  LUPINACCI,  MARKEY,  McDONOUGH,  RUSSELL  --  read  once and
          referred to the Committee on Ways and  Means  --  recommitted  to  the
          Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
          -- reported and referred to the Committee on Rules -- passed by Assem-
          bly and delivered to the Senate, recalled from the Senate, vote recon-
          sidered,  bill  amended, ordered reprinted, retaining its place on the
          special order of third reading
 
        AN ACT to amend the tax law, in  relation  to  exempting  certain  basic
          necessities 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 3-a to read as follows:
     3    (3-a)  Feminine hygiene products, including, but not limited to, sani-
     4  tary napkins, tampons and panty liners.
     5    § 2. This act shall take effect on the first day of a sales tax  quar-
     6  terly period, as described in subdivision (b) of section 1136 of the tax
     7  law,  next  commencing  at  least  thirty days after this act shall have
     8  become law and shall apply in accordance  with  the  applicable  transi-
     9  tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
    10  further, that the commissioner of taxation and finance shall be  author-
    11  ized  on  and  after  the  date this act shall have become a law to take
    12  steps necessary to implement the provisions of this act on its effective
    13  date.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11242-04-6