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
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Jan 09, 2019 referred to ways and means

A519 (ACTIVE) - Details

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

A519 (ACTIVE) - Summary

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

A519 (ACTIVE) - Bill Text download pdf

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


                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y


                             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


  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.