S T A T E O F N E W Y O R K
________________________________________________________________________
2141
2021-2022 Regular Sessions
I N A S S E M B L Y
January 14, 2021
___________
Introduced by M. of A. JEAN-PIERRE, GRIFFIN, ENGLEBRIGHT, SIMON, DINOW-
ITZ, DICKENS, MONTESANO -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of cloth
face coverings used to prevent the spread of the novel coronavirus,
COVID-19 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 a new paragraph 46 to read as follows:
(46) CLOTH FACE COVERINGS USED TO PREVENT THE SPREAD OF THE NOVEL
CORONAVIRUS, COVID-19. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM
"CLOTH FACE COVERINGS" SHALL MEAN ANY MATERIAL MANUFACTURED WITH THE
INTENT OF COVERING THE NOSE AND MOUTH THAT CAN BE SECURED TO THE HEAD OR
EARS WITH TIES OR STRAPS.
§ 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, next commencing at least 90 days after 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04940-01-1