S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8132
 
                             I N  S E N A T E
 
                               April 6, 2018
                                ___________
 
 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  allowing  a  tax  exemption
   with  respect to fire extinguishers and fire, heat and carbon monoxide
   alarms purchased for residential use
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 1124 to read
 as follows:
   §  1124.  EXEMPTION  FROM  TAX ON THE CHARGE OF A RESIDENTIAL USE FIRE
 EXTINGUISHER, FIRE ALARM, HEAT ALARM OR CARBON MONOXIDE ALARM. A TAXPAY-
 ER SHALL BE ALLOWED AN EXEMPTION EACH YEAR FOR THE PURCHASE  DURING  THE
 MONTH OF OCTOBER OF ANY FIRE EXTINGUISHER, FIRE ALARM, HEAT ALARM AND/OR
 CARBON  MONOXIDE ALARM FOR RESIDENTIAL USE.  THE AMOUNT OF THE EXEMPTION
 SHALL BE EQUAL TO THE PRICE PAID FOR EACH ITEM AND SHALL BE EXEMPT  FROM
 THE  TAX IMPOSED BY PARAGRAPH EIGHT OF SUBDIVISION (C) OF SECTION ELEVEN
 HUNDRED FIVE OF THIS ARTICLE.
   § 2. This act shall take effect on the thirtieth day  after  it  shall
 have  become  a law and shall apply to eligible fire extinguishers, fire
 alarms, heat alarms and carbon monoxide alarms  purchased  on  or  after
 such effective date.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14186-03-8