NY State Senate Bill S644

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

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

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Actions

view actions (2)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jan 04, 2017	referred to investigations and government operations

Co-Sponsors

S644 (ACTIVE) - Details

See Assembly Version of this Bill:: A5328
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S5524, A7654
2019-2020: S635, A4018
2021-2022: S6136

S644 (ACTIVE) - Summary

Grants a sales and compensating use tax exemption for toilet paper and toilet tissue sold for household use, and incontinence products.

S644 (ACTIVE) - Sponsor Memo

 BILL NUMBER:  S644

 TITLE OF BILL :

An act to amend the tax law, in relation to granting a sales and
compensating use tax exemption for toilet paper and toilet tissue sold
for household use, and incontinence products

 PURPOSE OR GENERAL IDEA OF BILL :

This bill exempts toilet paper and toilet tissue for household use and
incontinence products from sales and use tax.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes toilet paper and tissue for
household use, and incontinence products from sales and use taxes.

Section 2. Effective Date.

 JUSTIFICATION :

Tangible products and services are subject to taxation in New York
State unless specifically excluded. Demand for hygiene products such
as toilet paper and incontinence products are very inelastic and

therefore it typically puts a greater burden on the economically
disadvantaged. Since these items are not optional products it should
not be subject to taxation.

There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities.
According to the New York State Department of Taxation and Finance's
Tax Bulletin Sales and Use Tax TBST-193, other medicinal products used
internally or externally by humans for the preservation of health and
products that are intended to affect the structure or a function of
the human body, are also exempt from sales tax. Products which were
not originally considered drugs or medications but are now tax exempt
include items such as sunscreen, lip balm, and acne preparations.

Toilet paper and incontinence products are vital products that help
maintain personal hygiene and health and should be included on this
list. Removing sales tax from these items would alleviate a tax burden
that all New Yorkers face and make it easier to afford a necessary
product that is fundamental to personal hygiene and health.  Of the
states that have a sales and use tax, two states, New Jersey and
Pennsylvania, have already removed the tax on toilet paper.

 PRIOR LEGISLATIVE HISTORY :

New Bill.

 FISCAL IMPLICATIONS :

To be determined.

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

S644 (ACTIVE) - Bill Text download pdf


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

                                   644

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             January 4, 2017
                               ___________

Introduced by Sens. BOYLE, SERINO -- read twice and ordered printed, and
  when  printed  to  be committed to the Committee on Investigations and
  Government Operations

AN ACT to amend the tax law, in relation to granting a sales and compen-
  sating use tax exemption for toilet paper and toilet tissue  sold  for
  household use, and incontinence products

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding two new paragraphs 44 and 45 to read as follows:
  (44) TOILET PAPER AND TOILET TISSUE FOR HOUSEHOLD USE.
  (45) INCONTINENCE PRODUCTS.
  §  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.
                                                           LBD05450-01-7

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The New York State Senate

senate Bill S644

Sponsored By

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

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Co-Sponsors

S644 (ACTIVE) - Details

S644 (ACTIVE) - Summary

S644 (ACTIVE) - Sponsor Memo

S644 (ACTIVE) - Bill Text download pdf

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senate Bill S644

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Sponsored By

Phil Boyle

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

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Co-Sponsors

Sue Serino

S644 (ACTIVE) - Details

S644 (ACTIVE) - Summary

S644 (ACTIVE) - Sponsor Memo

S644 (ACTIVE) - Bill Text download pdf

Comments