S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6239
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2017
                                ___________
 
 Introduced  by  M.  of  A.  SEPULVEDA  --  read once and referred to the
   Committee on Ways and Means
 
 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-
 LISHMENT OFFERING GOODS AND/OR SERVICES AT RETAIL TO INDIVIDUAL  CONSUM-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09794-01-7

 A. 6239                             2
 
 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.