S T A T E O F N E W Y O R K
________________________________________________________________________
5067
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. SCHNEIDERMAN -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations
AN ACT to amend the tax law and the state finance law, in relation to
imposing a surcharge on plastic 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:
S 1113. IMPOSITION OF SURCHARGE; PLASTIC SHOPPING BAGS. (A) THERE IS
HEREBY IMPOSED AND THERE SHALL BE PAID A SURCHARGE OF FIVE CENTS UPON
PLASTIC SHOPPING BAGS USED TO TRANSPORT EVERY SALE OF TANGIBLE PERSONAL
PROPERTY BY CONSUMERS.
(B)(1) THE SURCHARGE 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 SURCHARGE AS A CHARGE TO THE CUSTOMER DURING HIS OR HER
CHECKOUT.
(2) SUCH SURCHARGE 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 SURCHARGE 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) REUSABLE BAGS SOLD TO CUSTOMERS FOR A SUM NOT LESS THAN
SEVENTY-FIVE CENTS; AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11526-02-9
S. 5067 2
(5) ANY PLASTIC BAG BROUGHT TO THE STORE BY THE CUSTOMER TO BE USED
DURING THE SALE OF TANGIBLE PERSONAL PROPERTY.
(D) IF ANY OTHER ITEM IS PLACED IN A PLASTIC BAG EXEMPT BY SUBDIVISION
(C) OF THIS SECTION, SUCH CUSTOMER SHALL BE CHARGED THE FIVE 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.
(F) THE PROCEEDS COLLECTED PURSUANT TO THIS SECTION SHALL BE DEPOSITED
INTO THE GENERAL FUND; PROVIDED, HOWEVER, THAT THE FIRST SEVENTY-FIVE
MILLION OF THE SURCHARGE COLLECTED PURSUANT TO THIS SUBDIVISION SHALL BE
DEPOSITED INTO THE ENVIRONMENTAL PROTECTION FUND PURSUANT TO SECTION
NINETY-TWO-S OF THE STATE FINANCE LAW.
S 2. Subdivision 3 of section 92-s of the state finance law, as
amended by section 2 of part T of chapter 59 of the laws of 2009, is
amended to read as follows:
3. Such fund shall consist of the amount of revenue collected within
the state from the amount of revenue, interest and penalties deposited
pursuant to section fourteen hundred twenty-one of the tax law, the
amount of fees and penalties received from easements or leases pursuant
to subdivision fourteen of section seventy-five of the public lands law
and the money received as annual service charges pursuant to section
four hundred four-l of the vehicle and traffic law, all moneys required
to be deposited therein from the contingency reserve fund pursuant to
section two hundred ninety-four of chapter fifty-seven of the laws of
nineteen hundred ninety-three, all moneys required to be deposited
pursuant to section thirteen of chapter six hundred ten of the laws of
nineteen hundred ninety-three, repayments of loans made pursuant to
section 54-0511 of the environmental conservation law, all moneys to be
deposited from the Northville settlement pursuant to section one hundred
twenty-four of chapter three hundred nine of the laws of nineteen
hundred ninety-six, provided however, that such moneys shall only be
used for the cost of the purchase of private lands in the core area of
the central Suffolk pine barrens pursuant to a consent order with the
Northville industries signed on October thirteenth, nineteen hundred
ninety-four and the related resource restoration and replacement plan,
the amount of penalties required to be deposited therein by section
71-2724 of the environmental conservation law, all moneys required to be
deposited pursuant to article thirty-three of the environmental conser-
vation law, all fees collected pursuant to subdivision eight of section
70-0117 of the environmental conservation law, as added by [a] chapter
FIFTY-NINE of the laws of two thousand nine, PROCEEDS FROM THE SURCHARGE
COLLECTED PURSUANT TO SECTION ONE THOUSAND ONE HUNDRED THIRTEEN OF THE
TAX LAW, all moneys collected pursuant to title thirty-three of article
fifteen of the environmental conservation law, as added by [a] chapter
FIFTY-NINE of the laws of two thousand nine and all other moneys credit-
ed or transferred thereto from any other fund or source pursuant to law.
All such revenue shall be initially deposited into the environmental
protection fund, for application as provided in subdivision five of this
section.
S 3. This act shall take effect the first of September next succeeding
the date on which it shall have become a law.