Assembly Bill A519

2019-2020 Legislative Session

Restricts sales tax exemptions on fur-bearing articles of clothing or footwear

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-A519 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A6783
2017-2018: A3828
2021-2022: A573
2023-2024: A597
2025-2026: A1683

2019-A519 (ACTIVE) - Summary

Restricts sales tax exemptions on fur-bearing articles of clothing or footwear.

2019-A519 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    519
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  M.  of  A. L. ROSENTHAL -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax  law,  in  relation  to  restricting  sales  tax
   exemptions on fur-bearing articles of clothing or footwear

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 15 of subdivision (b) of section 1101 of the  tax
 law,  as  amended  by  section 77 of part A of chapter 56 of the laws of
 1998, is amended to read as follows:
   (15) Clothing and footwear. (i) Clothing and footwear to  be  worn  by
 human  beings,  but  not including costumes [or], rented formal wear, OR
 FUR-BEARING  CLOTHING  OR  FOOTWEAR,  and  (ii)  fabric,  thread,  yarn,
 buttons, snaps, hooks, zippers and like items which are used or consumed
 to  make  or  repair  such  clothing (other than such costumes or rented
 formal wear) and which become a physical component part of  such  cloth-
 ing,  but  not  including such items made from pearls, precious or semi-
 precious stones, jewels or metals, or imitations thereof, OR FUR.
   § 2. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the thirtieth day after it shall have become a law.
 Provided, however that the commissioner of taxation  and  finance  shall
 take  any  action necessary for the timely implementation of this act on
 or before 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.
                                                            LBD01518-01-9

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