Senate Bill S6136A

                                 
BILL NUMBER: S6136A

SPONSOR: BOYLE
 
TITLE OF BILL:

An act to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for certain taxpayers for toilet paper and
toilet tissue sold for household use, and incontinence products

 
PURPOSE OR GENERAL IDEA OF BILL:

To exempt toilet paper and toilet tissue for household use and inconti-
nence products from sales and use tax.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Adds a new paragraph to subdivision (a) of section 1115 of
the tax law. This section excludes toilet paper and tissue for household
use, and incontinence products from sales and use taxes.

Section 2. Establishes effective date.

              

 
JUSTIFICATION:

Tangible products and services are subject to taxation in New York State
unless specifically excluded. Demand for hygiene products such as toilet
paper and incontinence products are very inelastic and therefore it
typically puts a greater burden on the economically disadvantaged. Since
these items are not optional products it should not be subject to taxa-
tion.

There have been many tax exclusions for other goods such as certain
foods and medications that are considered to be necessities.  According
to the New York State Department of Taxation and Finance's Tax Bulletin
Sales and Use Tax TBST-193, other medicinal products used internally or
externally by humans for the preservation of health and products that
are intended to affect the structure or a function of the human body,
are also exempt from sales tax. Products which were not originally
considered drugs or medications but are now tax exempt include items
such as sunscreen, lip balm, and acne preparations.

Toilet paper and incontinence products are vital products that help
maintain personal hygiene and health and should be included on this
list. Removing sales tax from these items would alleviate a tax burden
that all New Yorkers face and make it easier to afford a necessary prod-
uct that is fundamental to personal hygiene and health.  Of the states
that have a sales and use tax, two states, New Jersey and Pennsylvania,
have already removed the tax on toilet paper.

 
PRIOR LEGISLATIVE HISTORY:

2020: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means

2019: S. 635- Referred to Investigations and Government Operations / A.
4018- Referred to Ways and Means

2018: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means
2017: S. 644- Referred to Investigations and Government Operations / A.
5328- Referred to Ways and Means

2016: S. 5524-B- Recommitted to Investigations and Government Operations
/ A. 7654-B-Recommitted to Ways and Means

2015: S. S. 5524-B- Recommitted to Investigations and Government Oper-
ations / A. 7654-B-Recommitted to Ways and Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January on the next succeed-
ing the date on which it shall have become law.