senate Bill S31B

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 Senate Committee Budget And Revenue Committee


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

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 10, 2021 print number 31b
Nov 10, 2021 amend and recommit to budget and revenue
Oct 20, 2021 amend by restoring to original print 31
Apr 22, 2021 amend (t) and recommit to budget and revenue
Jan 06, 2021 referred to budget and revenue
Apr 22, 2021 print number 31a

Co-Sponsors

S31 - Details

See Assembly Version of this Bill:
A5883
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8394, A11131

S31 - Summary

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

S31 - Sponsor Memo

S31 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    31
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sens.  KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Budget and Revenue
 
 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

Co-Sponsors

S31A - Details

See Assembly Version of this Bill:
A5883
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8394, A11131

S31A - Summary

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

S31A - Sponsor Memo

S31A - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   31--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- 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
   establishment  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 46, 47 and 48 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.
   (47)  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.
   (48)  ANY  EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED  IN THE
 CONSTRUCTION OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO  PLASTIC
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

Co-Sponsors

S31B (ACTIVE) - Details

See Assembly Version of this Bill:
A5883
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S8394, A11131

S31B (ACTIVE) - Summary

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

S31B (ACTIVE) - Sponsor Memo

S31B (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   31--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by Sens. KAPLAN, GAUGHRAN, HARCKHAM, HOYLMAN, JORDAN -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue -- 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.
                                                            LBD03340-06-1


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