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Senate Bill S1501

2017-2018 Legislative Session

Eliminates sales tax on clothing and footwear regardless of cost

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2017-S1501 (ACTIVE) - Details

See Assembly Version of this Bill:
A601
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2196
2011-2012: S1988
2013-2014: S4420, A7941
2015-2016: S1075, A4156
2019-2020: A4713

2017-S1501 (ACTIVE) - Summary

Eliminates sales tax on clothing and footwear regardless of cost.

2017-S1501 (ACTIVE) - Sponsor Memo

2017-S1501 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 1501                                                   A. 601
 
                        2017-2018 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 IN  SENATE -- Introduced by Sen. GOLDEN -- read twice and ordered print-
   ed, and when printed to be committed  to  the  Committee  on  Investi-
   gations and Government Operations
 
 IN  ASSEMBLY  --  Introduced  by  M.  of A. MALLIOTAKIS -- read once and
   referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to eliminating sales tax on all
   clothing and footwear
 
   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] AN item used or consumed to make or repair such clothing and which
 becomes a physical component part of such clothing.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  next  commencing  at  least  sixty  days after this act shall have
 become a law and shall apply in accordance with the applicable  transac-
 tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
 that the commissioner of taxation and finance shall be authorized on and
 after the date this act shall have become a law to adopt and  amend  any
 rules  or  regulations  and  issue  any procedure, forms or instructions
 necessary to implement this act on its effective date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05068-01-7

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