S T A T E   O F   N E W   Y O R K
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                                  3113

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 23, 2013
                               ___________

Introduced by M. of A. ORTIZ, GALEF, KAVANAGH, SCHIMEL, MILLMAN, BOYLAND
  --  Multi-Sponsored by -- M. of A. ROSENTHAL -- 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
  (5)  ANY  PLASTIC  BAG BROUGHT TO THE STORE BY THE CUSTOMER TO BE USED
DURING THE SALE OF TANGIBLE PERSONAL PROPERTY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07042-01-3
              

A. 3113                             2

  (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.