assembly Bill A5883

2021-2022 Legislative Session

Exempts certain personal protective clothing, outdoor food dining equipment and equipment purchased by small businesses from the tax on sales and the compensating use tax

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 24, 2021 print number 5883b
Nov 24, 2021 amend and recommit to ways and means
amend by restoring to original print 5883
Apr 26, 2021 amend (t) and recommit to ways and means
Mar 01, 2021 referred to ways and means
Apr 26, 2021 print number 5883a

A5883 - Details

See Senate Version of this Bill:
S31
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A11131, S8394

A5883 - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

A5883 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5883
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to exempting certain personal
   protective clothing and equipment  from  the  tax  on  sales  and  the
   compensating use tax
 
   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)  PERSONAL  PROTECTIVE  CLOTHING AND EQUIPMENT WORN FOR PROTECTION
 AGAINST ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP  PREVENT
 OR  REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL PROTEC-
 TIVE CLOTHING AND EQUIPMENT  SHALL  INCLUDE,  BUT  NOT  BE  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  AGAINST  ILLNESS  FROM
 INFECTIOUS  DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly  period commencing after this act shall have become a law, and
 shall apply to sales made and uses occurring on and after such  date  in
 accordance  with applicable transitional 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.
                                                            LBD03340-01-1


A5883A - Details

See Senate Version of this Bill:
S31
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A11131, S8394

A5883A - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

A5883A - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5883--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting  certain  personal
   protective  clothing  and  equipment  from  the  tax  on sales and the
   compensating use tax, exempting from sales and compensating use  taxes
   any  equipment  or  product  purchased  by  restaurant or food service
   establishments for use in outdoor dining during the novel  coronavirus
   (COVID-19)  and  exempting  from  sales and compensating use taxes any
   equipment or product purchased by a small business  that  is  used  to
   comply with a COVID-19 health and safety plan
 
   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 three new paragraphs 47, 48 and 49 to read as follows:
   (47)  PERSONAL  PROTECTIVE  CLOTHING AND EQUIPMENT WORN FOR PROTECTION
 AGAINST ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP  PREVENT
 OR  REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL PROTEC-
 TIVE CLOTHING AND EQUIPMENT  SHALL  INCLUDE,  BUT  NOT  BE  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  AGAINST  ILLNESS  FROM
 INFECTIOUS  DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   (48) ANY EQUIPMENT OR PRODUCT PURCHASED  BY  ANY  RESTAURANT  OR  FOOD
 SERVICE  ESTABLISHMENT  FOR  THE  USE IN OUTDOOR DINING DURING THE NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   (49) ANY  EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED  IN  THE
 CONSTRUCTION  OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO PLASTIC
 SHIELDING WALLS, STRIP CURTAINS, CUBICLE WALLS,  PLEXIGLASS  OR  SIMILAR
 MATERIALS,  OR  OTHER IMPERMEABLE DIVIDERS OR PARTITIONS, PURCHASED BY A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

A5883B (ACTIVE) - Details

See Senate Version of this Bill:
S31
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A11131, S8394

A5883B (ACTIVE) - Summary

Exempts certain personal protective clothing and equipment from the tax on sales and the compensating use tax.

A5883B (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5883--B
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on  Ways  and  Means  --  committee  discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to exempting  certain  personal
   protective  clothing  and  equipment  from  the  tax  on sales and the
   compensating use tax
 
   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 47 to read as follows:
   (47) PERSONAL PROTECTIVE CLOTHING AND EQUIPMENT  WORN  FOR  PROTECTION
 AGAINST  ILLNESS FROM INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT
 OR REDUCE THE SPREAD OF INFECTIOUS DISEASE OR ILLNESS. PERSONAL  PROTEC-
 TIVE  CLOTHING  AND  EQUIPMENT  SHALL  INCLUDE,  BUT  NOT BE 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 AGAINST ILLNESS FROM
 INFECTIOUS DISEASE OR MATERIALS OR TO HELP PREVENT OR REDUCE THE  SPREAD
 OF INFECTIOUS DISEASE OR ILLNESS.
   §  2.  This  act  shall  take effect on the first day of the sales tax
 quarterly period commencing after this act shall have become a law,  and
 shall  apply  to sales made and uses occurring on and after such date in
 accordance with applicable transitional 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.
                                                            LBD03340-05-1