Senate Bill S8394

                                
 
BILL NUMBER: S8394

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting certain personal
protective clothing and equipment from the tax on sales and the compen-
sating use tax

 
PURPOSE:

This legislation creates a sales tax exemption for PPE Equipment.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 adds a new paragraph 46 to Subdivision (a) of section 1115 of
the tax law. Specifically this section adds to a current enumerated list
of products that are exempted from sales and compensating use taxes, to
include personal protective clothing and equipment worn for protection
against illness from infectious diseases, or that helps prevent or
reduce the spread of infectious diseases Personal protective clothing
              

and equipment shall include but is not limited to isolation gowns and
coveralls, gloves, facemasks, face shields, goggles, and any other
clothing or equipment determined by the commissioner of health to be
effective in protecting the wearer.

Section 2 is the effective date.

 
JUSTIFICATION:

As we enter into a new normal, the need to purchase personal protective
equipment (PPE) has turned from a nicety to a necessity. This legis-
lation will help reduce the cost to individuals, small businesses and
all purchasers of PPE by removing sales tax from appropriate products.
As we see employers needing to stockpile these products in order to
ensure an adequate supply for their employees, the cumulative impact of
purchasing significant amounts of PPE will be felt, and in removing this
tax will help reduce this cost burden to the purchases. The cumulative
impact of having to purchase PPE could be significant for certain small
businesses and as such is warranted to take means to reduce this cost
for them and all purchasers. Employees deserve to be provided with the
best and newest equipment possible, this legislation will help incentiv-
ize the continuous purchase of the very best equipment for employees.

 
PRIOR LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the ninetieth day.