S T A T E O F N E W Y O R K
________________________________________________________________________
8715
I N S E N A T E
July 10, 2020
___________
Introduced by Sen. PERSAUD -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to exempting protective face
masks or shields worn to help slow the spread of the novel coronavirus
(COVID-19) from sales and compensating 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 a new paragraph 4-a to read as follows:
(4-A) PROTECTIVE FACE MASKS OR SHIELDS THAT ARE WORN TO HELP SLOW THE
SPREAD OF THE NOVEL CORONAVIRUS (COVID-19), INCLUDING SURGICAL MASKS,
CLOTH, PAPER OR PLASTIC MASKS, DISPOSABLE OR REUSABLE MASKS, AND FACE
SHIELDS DESIGNED TO PROTECT THE WEARER AGAINST INFECTION FROM AIRBORNE
DROPLETS.
§ 2. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least thirty days after this act shall have
become law and shall apply in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law; provided
that the commissioner of taxation and finance shall be authorized on and
after the date this act shall have become a law to take steps necessary
to implement the provisions of this act on its effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16877-01-0