S T A T E O F N E W Y O R K
________________________________________________________________________
987
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. ROSENTHAL, CLARK, MONTESANO, SCHIMMINGER --
Multi-Sponsored by -- M. of A. GLICK, MAGEE -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of fire
extinguishers, smoke alarms, heat sensors and carbon monoxide detec-
tors for residential use 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. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
(44) FIRE EXTINGUISHERS, SMOKE ALARMS, HEAT SENSORS AND CARBON MONOX-
IDE DETECTORS FOR RESIDENTIAL USE ONLY.
S 2. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least 90 days after this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04439-01-3