S T A T E O F N E W Y O R K
________________________________________________________________________
3053
2013-2014 Regular Sessions
I N A S S E M B L Y
January 23, 2013
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Introduced by M. of A. REILICH, FINCH, OAKS, RABBITT -- Multi-Sponsored
by -- M. of A. BARCLAY, BUTLER, CROUCH, FITZPATRICK, TEDISCO, THIELE
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting computer hardware
and software and school supplies from sales and compensating use tax
during two one-week periods each year
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) DURING THE SEVEN-DAY PERIODS EACH YEAR COMMENCING ON THE LAST
MONDAY OF JANUARY, AND ENDING ON THE FIRST SUNDAY IN FEBRUARY AND
COMMENCING ON THE TUESDAY IMMEDIATELY PRECEDING THE FIRST MONDAY IN
SEPTEMBER, KNOWN AS LABOR DAY, AND ENDING ON LABOR DAY, COMPUTER HARD-
WARE AND SOFTWARE AND TANGIBLE PERSONAL PROPERTY FOR USE OR CONSUMPTION
PREDOMINANTLY AS SCHOOL SUPPLIES.
S 2. This act shall take effect immediately and shall apply to taxable
periods beginning on and after August 1, 2014.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01281-01-3