S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4330
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 9, 2017
                                ___________
 
 Introduced by Sen. ALCANTARA -- 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 and the general business law, in relation to
   an  instant  tax  rebate  of three cents per reusable bag furnished to
   replace a plastic carryout bag by a customer of a retail store
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  1210  of  the tax law is amended by adding a new
 subdivision (k) to read as follows:
   (K) NOTWITHSTANDING ANY OTHER PROVISION OF LAW  TO  THE  CONTRARY,  AN
 INSTANT  REBATE  OF THREE CENTS FROM THE TAXES AUTHORIZED UNDER SECTIONS
 TWELVE HUNDRED ONE THROUGH TWELVE HUNDRED FOUR OF THIS ARTICLE SHALL  BE
 ISSUED  PER  REUSABLE  BAG,  AS DEFINED IN SECTION THREE HUNDRED NINETY-
 NINE-EEE OF THE GENERAL BUSINESS LAW, FURNISHED FOR THE REPLACEMENT OF A
 PLASTIC CARRYOUT BAG, AS DEFINED IN SECTION THREE  HUNDRED  NINETY-NINE-
 EEE  OF  THE  GENERAL  BUSINESS LAW, SHALL BE APPLIED TO ANY TAXES TO BE
 PAID ON THE TRANSACTION. THIS REBATE SHALL NOT REDUCE THE AMOUNT  TO  BE
 REMITTED TO LOCAL TAXING JURISDICTIONS.
   §  2. The general business law is amended by adding a new section 399-
 eee to read as follows:
   § 399-EEE. REBATE ON SALES TAX FOR USE OF REUSABLE CARRY OUT  MERCHAN-
 DISE  BAGS. 1.   DEFINITIONS. FOR PURPOSES OF THIS SECTION THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "PLASTIC CARRYOUT BAG" MEANS A PLASTIC CARRYOUT BAG PROVIDED BY  A
 STORE TO A CUSTOMER AT THE POINT OF SALE.
   (B)  "RETAIL  STORE"  MEANS ANY BUSINESS ESTABLISHMENT, INCLUDING, BUT
 NOT LIMITED TO, A  GROCERY  STORE,  CONVENIENCE  STORE,  DAIRY  PRODUCTS
 STORE,  PRODUCE  MARKET,  DEPARTMENT  STORE,  GENERAL MERCHANDISE STORE,
 CLOTHING STORE, HARDWARE STORE, PHARMACY, DRUG STORE, HOTEL, RESTAURANT,
 SODA FOUNTAIN, GASOLINE STATION, OR ANY OTHER SIMILAR MERCANTILE  ESTAB-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09794-01-7

 S. 4330                             2
 
 LISHMENT  OFFERING GOODS AND/OR SERVICES AT RETAIL TO INDIVIDUAL CONSUM-
 ERS, AND/OR ANY OTHER ESTABLISHMENT WHICH IN THE REGULAR COURSE OF BUSI-
 NESS SELLS OR RENTS GOODS OR SERVICES DIRECTLY TO THE PUBLIC.
   (C) "REUSABLE BAG" MEANS:
   (I)  A  BAG  MADE  OF  CLOTH OR OTHER MACHINE WASHABLE FABRIC THAT HAS
 HANDLES; OR
   (II) A DURABLE PLASTIC BAG WITH HANDLES THAT IS SPECIFICALLY  DESIGNED
 AND MANUFACTURED FOR MULTIPLE REUSE.
   2.  REUSABLE  BAG  REBATE. WHENEVER A RETAIL STORE WOULD USE A PLASTIC
 CARRYOUT BAG BUT DOES NOT DUE TO THE USE OF A REUSABLE BAG FURNISHED  BY
 THE CUSTOMER, THE RETAIL STORE SHALL, IN ACCORDANCE WITH SUBDIVISION (K)
 OF  SECTION TWELVE HUNDRED TEN OF THE TAX LAW, REDUCE ANY TAXES ADMINIS-
 TERED AND COLLECTED BY THE STATE TAX COMMISSION ON  THE  TRANSACTION  BY
 THREE  CENTS  PER REUSABLE BAG FURNISHED BY THE CUSTOMER THAT REPLACES A
 PLASTIC CARRYOUT BAG.
   § 3. This act shall take effect on the first  day  of  the  sales  tax
 quarter that begins at least ninety days after the day on which it shall
 have become a law.