S T A T E O F N E W Y O R K
________________________________________________________________________
6359
I N S E N A T E
January 6, 2016
___________
Introduced by Sen. ROBACH -- 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 exempting certain basic
necessities 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. Paragraph 3 of subdivision (a) of section 1115 of the tax
law, as amended by chapter 201 of the laws of 1976, is amended to read
as follows:
(3) Drugs and medicines intended for use, internally or externally, in
the cure, mitigation, treatment or prevention of illnesses or diseases
in human beings, medical equipment (including component parts thereof)
and supplies required for such use or to correct or alleviate physical
incapacity, and products consumed by humans for the preservation of
health but not including cosmetics or toilet articles (EXCEPT FEMININE
HYGIENE PRODUCTS, INCLUDING, BUT NOT LIMITED TO, SANITARY NAPKINS AND
TAMPONS) notwithstanding the presence of medicinal ingredients therein
or medical equipment (including component parts thereof) and supplies,
other than such drugs and medicines, purchased at retail for use in
performing medical and similar services for compensation.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11242-01-5