S T A T E O F N E W Y O R K
________________________________________________________________________
1772
2009-2010 Regular Sessions
I N A S S E M B L Y
January 12, 2009
___________
Introduced by M. of A. MORELLE -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain basic
necessities 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. Paragraph 3 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 201 of the laws of 1976, is amended to read
as follows:
(3) Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health but not including cosmetics or toilet articles (EXCEPT TOILET
TISSUE, DISPOSABLE AND NONDISPOSABLE DIAPERS, AND FEMININE HYGIENE
PRODUCTS, INCLUDING, BUT NOT LIMITED TO, SANITARY NAPKINS AND TAMPONS)
notwithstanding the presence of medicinal ingredients therein or medical
equipment (including component parts thereof) and supplies, other than
such drugs and medicines, purchased at retail for use in performing
medical and similar services for compensation.
S 2. This act shall take effect July 1, 2010.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04124-01-9