S T A T E O F N E W Y O R K
________________________________________________________________________
6960
2019-2020 Regular Sessions
I N A S S E M B L Y
March 27, 2019
___________
Introduced by M. of A. BRONSON -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of
certain insecticides from state sales and use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (z) to read as follows:
(Z) (1) RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF INSECTICIDE IN TREATMENT
OF THE SPECIES AGRILUS PLANIPENNIS, COMMONLY KNOWN AS THE EMERALD ASH
BORER SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE.
(2) FOR THE PURPOSES OF THIS SUBDIVISION, "INSECTICIDE" SHALL MEAN ANY
CHEMICAL COMPOUND GOVERNED BY THE FEDERAL INSECTICIDE, FUNGICIDE, AND
RODENTICIDE ACT AND REGISTERED WITH THE UNITED STATES ENVIRONMENTAL
PROTECTION AGENCY PURSUANT TO SECTION ONE HUNDRED THIRTY-SIX A OF TITLE
SEVEN OF THE UNITED STATES CODE, IN WHICH THE ACTIVE INGREDIENT IS
EMAMECTIN BENZOATE, DINOTEFURAN, IMIDACLOPRID, IMIDACLOPRID AND CLOTH-
IANIDIN, OR AZADIRACHTIN.
§ 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.
LBD04726-01-9