S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  7941
                       2013-2014 Regular Sessions
                          I N  A S S E M B L Y
                              June 11, 2013
                               ___________
Introduced  by  M.  of  A.  MALLIOTAKIS -- read once and referred to the
  Committee on Ways and Means
AN ACT to amend the tax law, in relation to eliminating sales tax on all
  clothing and footwear
  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:
  Section  1. Paragraph 30 of subdivision (a) of section 1115 of the tax
law, as amended by section 84 of part A of chapter 56  of  the  laws  of
1998, is amended to read as follows:
  (30)  Clothing  and  footwear  [for which the receipt or consideration
given or contracted to be given is less than one hundred ten dollars per
article of clothing, per pair of shoes or other articles of footwear] or
[per] AN item used or consumed to make or repair such clothing and which
becomes a physical component part of such clothing.
  S 2. This act shall take effect on the first day of a sales tax  quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law,  next  commencing  at  least  sixty  days after this act shall have
become a law and shall apply in accordance with the applicable  transac-
tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to adopt and  amend  any
rules  or  regulations  and  issue  any procedure, forms or instructions
necessary to implement this act on its effective date.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10080-01-3