S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
January 9, 2013
Introduced by Sen. KENNEDY -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
AN ACT to amend the tax law, in relation to establishing a tax free time
period for storm related products for the month of September
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (ii) to read as follows:
(II) (1) RECEIPTS FROM THE RETAIL SALE OF STORM RELATED PRODUCTS SHALL
BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE FOR THE MONTH OF SEPTEMBER.
(2) STORM RELATED PRODUCTS SHALL INCLUDE SNOWBLOWERS, ELECTRIC SHOV-
ELS, SHOVELS, ROOF RAKES, ICE CHOPPERS, ROCK SALT OR CALCIUM CHLORIDE
PELLETS, GENERATORS, EXTENSION CORDS, POWER STRIPS, PORTABLE ELECTRIC
HEATERS, PORTABLE BATTERY OR SELF OPERATED RADIOS, BATTERY OR SELF
POWERED FLASHLIGHTS, BATTERY OR SELF POWERED LANTERNS, PORTABLE SELF
POWERED LIGHT SOURCES SUCH AS CHEMLIGHTS AND LIGHT STICKS, FUEL CONTAIN-
ERS, BATTERIES, POWER INVERTERS, BATTERY OR SELF POWERED WEATHER BAND
RADIOS, CELL PHONE CHARGERS, CARBON MONOXIDE DETECTORS, SMOKE DETECTORS,
AUXILIARY SUMP PUMPS AND FIRE EXTINGUISHERS.
S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.