S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6378
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 6, 2017
                                ___________
 
 Introduced by M. of A. ORTIZ, GALEF, KAVANAGH, PAULIN, ROSENTHAL, RODRI-
   GUEZ -- 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
   and paper shopping bags used  to  transport  every  sale  of  tangible
   personal property 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:
   § 1113. IMPOSITION OF TAX; PLASTIC AND PAPER SHOPPING BAGS. (A)  THERE
 IS HEREBY IMPOSED AND THERE SHALL BE PAID A TAX OF FIVE CENTS UPON PLAS-
 TIC  AND  PAPER  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 AND PAPER BAGS CONTAINING FRESH MEAT, FISH OR POULTRY;
   (2)  PLASTIC AND PAPER BAGS CONTAINING NON-PACKED FRUIT, NUTS OR VEGE-
 TABLES, CONFECTIONERY, DAIRY PRODUCTS, COOKED FOOD OR ICE;
   (3) PLASTIC AND PAPER 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;
   (5) ANY PLASTIC OR PAPER 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.
                                                            LBD08961-01-7
              

 A. 6378                             2
 
   (6) PLASTIC AND PAPER BAGS CONTAINING PRODUCTS PURCHASED WITH BENEFITS
 RECEIVED  BY  THE  CUSTOMER  UNDER THE SUPPLEMENTAL NUTRITION ASSISTANCE
 PROGRAM (SNAP), THE SPECIAL SUPPLEMENTAL NUTRITION  PROGRAM  FOR  WOMEN,
 INFANTS AND CHILDREN (WIC), OR ANY SUCCESSOR PROGRAMS; AND
   (7) PLASTIC AND PAPER BAGS CONTAINING PRODUCTS PURCHASED BY A CUSTOMER
 SIXTY-FIVE YEARS OF AGE OR OLDER.
   (D)  IF ANY OTHER ITEM IS PLACED IN A PLASTIC OR PAPER BAG EXEMPTED BY
 SUBDIVISION (C) OF THIS SECTION, SUCH CUSTOMER SHALL BE CHARGED THE FIVE
 CENT TAX DURING HIS OR HER CHECKOUT.
   (E) PLASTIC AND PAPER 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.
   (F)  ALL  FUNDS  COLLECTED PURSUANT TO THE TAX IMPOSED BY THIS SECTION
 SHALL BE DEPOSITED INTO THE CLIMATE  CHANGE  MITIGATION  AND  ADAPTATION
 ACCOUNT  OF  THE  ENVIRONMENTAL  PROTECTION FUND ESTABLISHED PURSUANT TO
 SUBPARAGRAPH (IV) OF PARAGRAPH A OF SUBDIVISION TWO OF  SECTION  NINETY-
 TWO-S OF THE STATE FINANCE LAW.
   §  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.