senate Bill S2297

2013-2014 Legislative Session

Relates to exempting clothing and footwear sold in New York city from all sales taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status -


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

S2297 - Details

See Assembly Version of this Bill:
A5335
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4808, A5778
2009-2010: S813, A3527

S2297 - Summary

Exempts clothing and footwear sold in New York city from all state and local sales taxes.

S2297 - Sponsor Memo

S2297 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2297

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to sales tax  on  clothing  and
  footwear in cities with a population of one million or more

  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 item used or consumed to make or  repair  such  clothing  and  which
becomes  a  physical component part of such clothing; PROVIDED, HOWEVER,
THAT IN A CITY WITH A POPULATION OF ONE MILLION OR MORE ALL CLOTHING AND
FOOTWEAR AND ITEMS USED OR CONSUMED TO MAKE OR REPAIR SUCH CLOTHING  AND
WHICH  BECOMES  A PHYSICAL COMPONENT PART OF SUCH CLOTHING REGARDLESS OF
COST SHALL BE EXEMPT  FROM  THE  TAXES  IMPOSED  UNDER  SECTIONS  ELEVEN
HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05497-01-3

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