senate Bill S1322

2019-2020 Legislative Session

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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 08, 2020 referred to finance
Jan 14, 2019 referred to finance

S1322 (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S4773
2017-2018: S951

S1322 (ACTIVE) - Summary

Exempts bicycle, motorcycle, snowmobile and equestrian helmets from sales and use tax.

S1322 (ACTIVE) - Sponsor Memo

S1322 (ACTIVE) - Bill Text download pdf


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

                                  1322

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            January 14, 2019
                               ___________

Introduced  by  Sen.  FUNKE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

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 45, 46, 47 and 48 to read as follows:
  (45)  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.
  (46) 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.
  (47)  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.
  (48) 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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