S T A T E O F N E W Y O R K
________________________________________________________________________
7976
2011-2012 Regular Sessions
I N A S S E M B L Y
May 25, 2011
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting from the tax on
sales and the compensating use tax certain items purchased for hurri-
cane or emergency preparedness
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 a new paragraph 44 to read as follows:
(44) FOR THE PERIOD COMMENCING JUNE TWENTY-FOURTH, TWO THOUSAND
TWELVE, AND ENDING JUNE THIRTIETH, TWO THOUSAND TWELVE, AND FOR EVERY
LAST SEVEN DAYS OF EVERY JUNE THEREAFTER THE FOLLOWING HURRICANE AND
EMERGENCY PREPAREDNESS ITEMS:
(I) ARTIFICIAL ICE, BLUE ICE, ICE PACKS, AND REUSABLE ICE, BATTERIES
(EXCLUDING AUTOMOBILE OR BOAT BATTERIES) INCLUDING AAA, AA, C, AND D
CELL, SIX AND NINE VOLT, AND CELL PHONE BATTERIES, ANY PORTABLE
SELF-POWERED LIGHT SOURCES INCLUDING FLASHLIGHTS, LANTERNS, AND GLOW
STICKS, TARPAULINS, PLASTIC SHEETING, PLASTIC DROP CLOTHS, AND OTHER
FLEXIBLE WATERPROOF SHEETING, BUNGEE CORDS, ROPE, GROUND ANCHOR SYSTEMS
OR TIE DOWN KITS, RATCHET STRAPS, DUCT TAPE, CARBON MONOXIDE DETECTORS,
SMOKE DETECTORS, FIRE EXTINGUISHERS, GAS OR DIESEL FUEL TANKS OR
CONTAINERS, WATER STORAGE CONTAINERS, NON-ELECTRIC FOOD STORAGE COOLERS,
BOTTLED WATER, MANUAL CAN OPENERS, PORTABLE SELF-POWERED RADIOS (INCLUD-
ING SELF-POWERED RADIOS WITH ELECTRICAL POWER CAPABILITY), TWO-WAY RADI-
OS, WEATHER BAND RADIOS AND NATIONAL OCEANIC AND ATMOSPHERIC ADMINIS-
TRATION WEATHER RADIOS, STORM SHUTTER DEVICES, CELL PHONE CHARGERS, AND
FIRST AID KITS FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN IS SIXTY DOLLARS OR LESS PER ITEM; AND
(II) PORTABLE GENERATORS AND GENERATOR POWER CORDS AND INVERTERS AND
INVERTER POWER CABLES FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN IS ONE THOUSAND DOLLARS OR LESS PER ITEM.
S 2. This act shall take effect January 1, 2012 and shall apply to tax
years commencing on or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11644-01-1