Assembly Bill A5184

2015-2016 Legislative Session

Relates to exempting the sale of firearm safety devices from state sales and compensating use taxes

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-A5184 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L

2015-A5184 (ACTIVE) - Summary

Relates to exempting the sale of firearm safety devices from state sales and compensating use taxes.

2015-A5184 (ACTIVE) - Bill Text download pdf 

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

                                  5184

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 12, 2015
                               ___________

Introduced  by M. of A. SKOUFIS -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law,  in  relation  to  exempting  the  sale  of
  firearm safety devices from state sales and compensating use taxes

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (jj) to read as follows:
  (JJ)  RECEIPTS FROM THE RETAIL SALE OF FIREARM SAFETY DEVICES SHALL BE
EXEMPT FROM TAX UNDER THIS ARTICLE. FOR THE PURPOSES  OF  THIS  SUBDIVI-
SION,  "FIREARM  SAFETY  DEVICES"  SHALL  INCLUDE  GUN  SAFES OR VAULTS,
FIREARM SAFETY LOCKS, OR TRIGGER LOCKS.
  S 2. This act shall take effect immediately.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08470-01-5

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