The New York State Senate

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

                                  2178

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 15, 2009
                               ___________

Introduced  by  M. of A. McENENY, LUPARDO -- Multi-Sponsored by -- M. of
  A. ABBATE, BENJAMIN, COLTON, COOK, DelMONTE, DESTITO, ESPAILLAT, LANC-
  MAN, MAGEE, REILLY, J. RIVERA, SCHIMMINGER, STIRPE, TOWNS,  WEISENBERG
  -- read once and referred to the Committee on Ways and Means

AN  ACT  to  amend the tax law, in relation to exemptions from sales and
  use taxes

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding four new paragraphs 44, 45, 46 and 47 to read as follows:
  (44) BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE  HELMETS
SHALL  MEAN  A  HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE
COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
ANT TO SECTION TWELVE HUNDRED THIRTY-EIGHT OF THE  VEHICLE  AND  TRAFFIC
LAW.
  (45)  MOTORCYCLE  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT  TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC
LAW.
  (46) SNOWMOBILE HELMETS. FOR PURPOSES OF  THIS  PARAGRAPH,  SNOWMOBILE
HELMETS  SHALL  MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND
HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS  ESTABLISHING
STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
  (47)  EQUESTRIAN  HELMETS.  FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES  AND  REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00824-01-9

A. 2178                             2

  S  2.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act  shall  have
become  a  law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.