S T A T E   O F   N E W   Y O R K
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                                  1142

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced by M. of A. ORTIZ, GALEF, KAVANAGH, SCHIMEL, P. RIVERA, MILL-
  MAN,  BOYLAND  --  Multi-Sponsored  by -- M. of A. McENENY, ROSENTHAL,
  WEISENBERG -- read once and referred to  the  Committee  on  Ways  and
  Means

AN  ACT  to  amend the tax law, in relation to imposing a tax on plastic
  shopping bags used to transport every sale of tangible personal  prop-
  erty by consumers

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 1113 to read
as follows:
  S 1113. IMPOSITION OF TAX; PLASTIC SHOPPING BAGS. (A) THERE IS  HEREBY
IMPOSED  AND  THERE  SHALL  BE  PAID A TAX OF FIFTEEN CENTS UPON PLASTIC
SHOPPING BAGS USED TO TRANSPORT EVERY SALE OF TANGIBLE PERSONAL PROPERTY
BY CONSUMERS.
  (B)(1) THE TAX IMPOSED, PURSUANT TO SUBDIVISION (A) OF  THIS  SECTION,
SHALL  APPLY  AT  THE  POINT  OF  SALE  IN  SHOPS, SUPERMARKETS, SERVICE
STATIONS AND ALL SALES OUTLETS. RETAILERS SHALL PASS ON THE FULL  AMOUNT
OF SUCH TAX AS A CHARGE TO THE CUSTOMER DURING HIS OR HER CHECKOUT.
  (2)  SUCH  TAX  SHALL BE ITEMIZED ON ALL INVOICES, RECEIPTS OR DOCKETS
ISSUED TO CUSTOMERS AT THE POINT OF SALE.
  (C) THE FOLLOWING SHALL BE EXEMPT FROM THE  TAX  IMPOSED  PURSUANT  TO
SUBDIVISION (A) OF THIS SECTION:
  (1) PLASTIC BAGS CONTAINING FRESH MEAT, FISH OR POULTRY;
  (2)  PLASTIC  BAGS  CONTAINING  NON-PACKED  FRUIT, NUTS OR VEGETABLES,
CONFECTIONERY, DAIRY PRODUCTS, COOKED FOOD OR ICE;
  (3) PLASTIC BAGS USED TO STORE PRODUCTS  SOLD  ON  BOARD  AIRCRAFT  OR
SHIPS;
  (4)  REUSEABLE BAGS SOLD TO CUSTOMERS FOR A SUM NOT LESS THAN SEVENTY-
FIVE CENTS; AND

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

                                                           LBD03939-01-1

A. 1142                             2

  (5) ANY PLASTIC BAG BROUGHT TO THE STORE BY THE CUSTOMER  TO  BE  USED
DURING THE SALE OF TANGIBLE PERSONAL PROPERTY.
  (D) IF ANY OTHER ITEM IS PLACED IN A PLASTIC BAG EXEMPT BY SUBDIVISION
(C) OF THIS SECTION, SUCH CUSTOMER SHALL BE CHARGED THE FIFTEEN CENT TAX
DURING HIS OR HER CHECKOUT.
  (E)  PLASTIC  BAGS  USED  FOR EVERY SALE OF TANGIBLE PERSONAL PROPERTY
SHALL NOT BE LARGER THAN TWO HUNDRED FIFTY MILLIMETERS BY THREE  HUNDRED
FORTY-FIVE MILLIMETERS BY FOUR HUNDRED FIFTY MILLIMETERS.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.  Effective  immediate-
ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
necessary for the implementation of this act on its effective  date  are
authorized  and  directed  to  be  made  and completed on or before such
effective date.