| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Feb 13, 2018 |
reported and committed to finance |
| Jan 03, 2018 |
referred to investigations and government operations |
| Jan 05, 2017 |
referred to investigations and government operations |
Senate Bill S951
2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Finance Committee
Actions
Votes
2017-S951 (ACTIVE) - Details
2017-S951 (ACTIVE) - Sponsor Memo
BILL NUMBER: S951
TITLE OF BILL :
An act to amend the tax law, in relation to exemptions from sales and
use taxes
SUMMARY OF SPECIFIC PROVISIONS :
Subdivision (a) of section 1115 of the Tax Law is amended by adding
four new paragraphs 44, 45, 46, and 47 to exempt bicycle, motorcycle,
snowmobile and equestrian helmets form sales and use taxes.
JUSTIFICATION :
Under the Vehicle and Traffic Law and the Parks, Recreation and
Historic Preservation Law, these four types of helmets are required to
be worn by participants in these recreational sports. By mandating use
of such helmets the state's public policy is to ensure the safety of
its citizenry. By exempting them from sales and use taxes we will help
offset some of the cost to the consumer.
PRIOR LEGISLATIVE HISTORY :
S.4773/A.334 of 2015-2016; Referred to Investigations and Government
Operations
2017-S951 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
951
2017-2018 Regular Sessions
I N S E N A T E
January 5, 2017
___________
Introduced by Sen. FUNKE -- 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 exemptions from sales and
use taxes
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 four new paragraphs 44, 45, 46 and 47 to read as follows:
(44) BICYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, BICYCLE HELMETS
SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS OF THE
COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS PURSU-
ANT TO SECTION TWELVE HUNDRED THIRTY-EIGHT OF THE VEHICLE AND TRAFFIC
LAW.
(45) MOTORCYCLE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, MOTORCYCLE
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION THREE HUNDRED EIGHTY-ONE OF THE VEHICLE AND TRAFFIC
LAW.
(46) SNOWMOBILE HELMETS. FOR PURPOSES OF THIS PARAGRAPH, SNOWMOBILE
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE PARKS, RECREATION AND
HISTORIC PRESERVATION COMMISSIONER'S RULES AND REGULATIONS ESTABLISHING
STANDARDS FOR HELMETS PURSUANT TO SECTION 25.17 OF THE PARKS, RECREATION
AND HISTORIC PRESERVATION LAW.
(47) EQUESTRIAN HELMETS. FOR PURPOSES OF THIS PARAGRAPH, EQUESTRIAN
HELMETS SHALL MEAN A HELMET DESIGNED TO MEET THE RULES AND REGULATIONS
OF THE COMMISSIONER OF MOTOR VEHICLES ESTABLISHING STANDARDS FOR HELMETS
PURSUANT TO SECTION TWELVE HUNDRED SIXTY-FIVE OF THE VEHICLE AND TRAFFIC
LAW.
§ 2. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law.
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