S T A T E   O F   N E W   Y O R K
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                                  5778

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 28, 2011
                               ___________

Introduced  by M. of A. TOBACCO -- read once and referred to the Commit-
  tee on Ways and Means

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:

  Section 1.  Subparagraph (i) of paragraph 30  of  subdivision  (a)  of
section 1115 of the tax law, as amended by section 1 of part GG of chap-
ter 57 of the laws of 2010, is amended to read as follows:
  (i) For purposes of the taxes imposed by sections eleven hundred five,
eleven  hundred  nine,  and  eleven hundred ten of this article, and for
purposes only of taxes imposed by a county,  city,  or  school  district
pursuant  to  the  authority of subpart B of part one of article twenty-
nine of this chapter that elects the exemption described in this subpar-
agraph, for the period commencing April first, two thousand eleven,  and
ending  March  thirty-first,  two thousand twelve, clothing and footwear
for which the receipt or consideration given or contracted to  be  given
is  less  than  fifty-five  dollars per article of clothing, per pair of
shoes or other articles of footwear or per item used or consumed to make
or repair such clothing and which becomes a physical component  part  of
such  clothing;  PROVIDED,  HOWEVER, THAT IN A CITY WITH A POPULATION OF
ONE MILLION OR MORE ALL CLOTHING AND FOOTWEAR AND ITEMS USED OR CONSUMED
TO MAKE OR REPAIR SUCH CLOTHING AND WHICH BECOMES A  PHYSICAL  COMPONENT
PART  OF SUCH CLOTHING REGARDLESS OF COST SHALL BE EXEMPT FROM THE TAXES
IMPOSED BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN  OF  THIS
ARTICLE.
  S  2.  Paragraph 30 of subdivision (a) of section 1115 of the tax law,
as amended by section 84 of part A of chapter 56 of the laws of 1998, is
amended to read as follows:
  (30) Clothing and footwear for  which  the  receipt  or  consideration
given or contracted to be given is less than one hundred ten dollars per

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03778-01-1
              

A. 5778                             2

article  of clothing, per pair of shoes or other articles of footwear or
per item used or consumed to make or  repair  such  clothing  and  which
becomes  a  physical component part of such clothing; PROVIDED, HOWEVER,
THAT IN A CITY WITH A POPULATION OF ONE MILLION OR MORE ALL CLOTHING AND
FOOTWEAR  AND ITEMS USED OR CONSUMED TO MAKE OR REPAIR SUCH CLOTHING AND
WHICH BECOMES A PHYSICAL COMPONENT PART OF SUCH CLOTHING  REGARDLESS  OF
COST  SHALL  BE  EXEMPT  FROM  THE  TAXES  IMPOSED UNDER SECTIONS ELEVEN
HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law, provided that the
amendments to paragraph 30 of subdivision (a) of section 1115 of the tax
law, made by section one of this act, shall be subject to the expiration
and reversion of such paragraph pursuant to section  6  of  part  GG  of
chapter  57  of  the  laws  of 2010, as amended, when upon such date the
provisions of section two of this act shall take effect.