senate Bill S2297

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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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 - Bill Details

See Assembly Version of this Bill:
A5335
Current Committee:
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 - Bill Texts

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

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BILL NUMBER:S2297

TITLE OF BILL: 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

PURPOSE: Relates to exempting clothing and footwear sold in New York
City from all sales taxes.

SUMMARY OF PROVISIONS:

Section 1. Paragraph 30 of subsection (a) of section 1115 of the tax
law, as amended by section 1 of part GG of chapter 57 of the laws of
2010, 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
section one thousand one hundred five and one thousand one hundred ten
of this article.

§ 2. Subdivision (a) of section 11-2006 of the administrative code of
the city of New York is amended by adding a new paragraph 16 to read
as follows:

(16) All clothing and footwear and items used or consumed to make or
repair such clothing and which become a physical component part of
such clothing.

JUSTIFICATION: If we were to take off sales taxes on clothing and
footwear, we would be able to bring more consumer spending to the
state of New York, instead of our neighboring states.

LEGISLATIVE HISTORY: 2012: S.4808- Referred to Investigations/A.5788
Referred to Ways and Means
2011: S.4808- Referred to Investigations/A.5788 Referred to Ways and
Means
2010: S.0813- Referred to Investigations/A.3527 Held for consideration
in Ways and Means
2008: 5.6959 - Referred to Investigations/A.7581 - Referred to Ways &
Means
2007: A.7561 - Referred to Ways & Means
2006: A.5908 (Ignizio) Referred to Ways and Means.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect the first of January next
succeeding the date on which it.shall have become a law.


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                    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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